Research On The Explicit Accounting And Disclosure Of Green Accounting Information In Chinese Coal Enterprise

As one of the more developed industries in the domestic secondary industry,the development of the coal industry plays a very important role in the national economic development.The quality requirements of green accounting information disclosure in the coal industry are stricter than those in other industries,and stakeholders have a stronger demand for the comprehensiveness of green accounting information disclosure in the coal industry.Since the official promulgation and implementation of the Environmental Protection Law,the domestic ecological and economic development situation is getting better,but environmental problems are still very serious in the coal enterprises.At present,the accounting of coal enterprises is basically only the traditional accounting,which does not accurately and comprehensively reflect the green accounting information of enterprises,and cannot provide more relevant green information for the governance of environmental problems.Based on the above background,this paper chooses the W coal enterprise to conduct the accounting and disclosure of green accounting information.Based on the traditional accounting,this paper integrates the concept of green accounting,takes the basic theory as the guidance,and draws on the relevant research results at home and abroad to conduct the accounting and disclosure research on the explicit green accounting information.First of all,based on the 18 listed coal companies in China financial data as samples,analyzes the current coal enterprises in our country the status quo of environmental cost accounting and disclosure,found green accounting information disclosure status quo of China's coal industry whole presents the green information disclosure way inconsistent disclose the contents of the lack of accounting information cannot satisfy the purpose of the disclosure of information disclosure of the green information quality low defects,and analyzed the reasons.Secondly,in order to solve the above problems,an explicit scheme of green accounting information suitable for coal enterprises is designed.The green accounting information in the six elements is comprehensively considered,the green accounting information of enterprises is comprehensively calculated,and the accounting statements containing the green accounting information are designed to clearly disclose the relevant green accounting information.Through the field investigation of W coal enterprise,data collection,the green accounting information of coal enterprise is applied to W coal enterprise.Finally,the guarantee measures for the implementation of green accounting information explicit plan are put forward.To sum up,the design of green accounting information explicit scheme enriches the development of green accounting.And at the same time,it is also hoped that this design can provide valuable reference for the research and application of green accounting information accounting and disclosure of coal enterprises.