Analysis On Environmental Accounting Information Disclosure Of Chemical Enterprises In China

The industrialization of production and the progress of science and technology have promoted the rapid development of modern society and economy,and improved people’s material living standards.However,various countries’ exploitation of natural resources and neglect of environmental protection in pursuit of economic development have caused serious damage to the environment and threatened the living environment and life and health of human beings.Under the background of the human destiny community environment,calls for strong clear to environmental protection,environmental accounting arises at the historic moment Environmental accounting with the aid of a variety of measurement methods,the natural environment and resources into the enterprise accounting system,the research of the relationship between social and economic development environment,scientifically reflect the business activities on the ecological environment and natural resources,the influence of environmental accounting information disclosure will be the final results of environmental accounting work report to the public.Social and economic development have a vital role in the enterprises,but at the same time all kinds of enterprises,especially the heavy pollution enterprise is the main body of environmental pollution,so companies should assume social responsibility,fulfil its obligation to protect the environment,and must improve enterprise environment accounting information disclosure level,in order to achieve the rational allocation of natural resources.This paper takes the disclosure of environmental accounting information of chemical enterprises as the starting point,aiming at analyzing the problems existing in the environmental accounting information disclosure of chemical enterprises in China,digging out the reasons behind the problems,and finally putting forward suggestions for improvement.Firstly,it uses the sustainable development theory,social responsibility theory and stakeholder theory to sort out the theoretical results of environmental accounting information disclosure.Second to Tangshan Sanyou chemical industry as the research object,the specific cases in selection of Tangshan Sanyou chemical environmental information report published in 2015-2019,a detailed analysis of the enterprise environmental accounting information disclosure condition in recent five years,and the disclosure of the content analysis of Tangshan Sanyou chemical conditions make corresponding quality evaluation,by the analysis of the quality evaluation and points out its problems existing in the environmental accounting information disclosure and analyze the reasons.Through the study,it is found that the definition of environmental accounting information in Tangshan Sanyou Chemical is not clear.The location of environmental accounting information disclosure is also relatively scattered,lack of comparability;The content of environmental accounting information disclosure is not comprehensive and its quality needs to be improved.Environmental accounting information disclosure focuses on qualitative information,quantitative information is less and enterprises also lack of negative information disclosure,lack of reliability.After in-depth analysis,it is found that Tangshan Sanyou Chemical has the above problems mainly because the enterprise’s environmental accounting system is not sound;Lack of interdisciplinary talents of environmental accounting;The internal governance structure of the enterprise is not perfect;The environmental accounting information disclosure laws and regulations are not perfect and the external supervision of environmental accounting information disclosure is not in place.Finally,extending from Tangshan Sanyou Chemical to the whole chemical industry,this paper puts forward some practical suggestions from both internal and external aspects for all chemical enterprises.Internal measures include improving the enterprise environmental accounting system;Improve the way of enterprise environmental accounting information disclosure,using independent environmental reports;Optimize the internal governance structure of enterprises,strengthen the internal supervision of enterprises and improve the quality of environmental accounting professionals.External measures include the improvement of environmental accounting information disclosure laws and regulations and standards;To further improve the quality of environmental accounting information disclosure of chemical enterprises,we should strengthen government supervision,improve the reward and punishment system of enterprise information disclosure,strengthen the third-party supervision and introduce special environmental audit.