Research On The Construction Of Shanxi Coking Environmental Accounting Information Disclosure Evaluation System

The issue for the "Environmental Protection Law " symbolizes the steady and well shrinking of China’s ecological economic construction.Since xi put forward "green water castle peak is the golden and silver mountain" in the 19 th National Congress,with the excellent guidance of the CPC Central Committee,the society increasingly attention to environmental security and endurable growth in our country,accordingly,enterprise environmental behavior is also getting more attention,the traditional accounting can not fully fit to the new era any more,which has given rise to a new type of green disciplines-environment accounting,it seems that the entrance of the financial endurable development.Exposure of environmental message is also deliberately on the stage of history.Environmental message exposure for enterprises makes for the nation to know their behaviors.Secondly,it is avail for enterprises to practice protection rules about environment and the techniques about endurable development.Ultimately,it is conducive to stakeholders about making the proper decisions.From the above points,Environmental message exposure satisfies the desires of initiative development and growth.However,China’s present relevant systems and rules still have great limitations.On the one hand,policies and regulations are not detailed enough;on the other hand,because enterprises cannot be held accountable to make the mandatory laws and regulations effective to a certain extent,few enterprises are willing to actively disclose relevant environmental information out of concern for corporate reputation.Therefore,the exposure standard of environmental accounting message in our country is uneven.Coal are one of our country’s fundamental energy sources.And it’s also an important pillar of my country’s economy.But the heavily pollution on surroundings often occur to the coal enterprises,it is true that the destroy for ecology beyond repair.All of these illustrate that coal enterprises just chase the most benefits without concerning the protection of surroundings,and they ignored the ecological economy’s sustainable development.Hence,we analyse the environmental accounting information of a corporate champion of Shanxi Coking and find out the problems,then we design a set of assessment indicator system with all of these analysis.And we apply the assessment indicator system on the enterprises environmental accounting information disclosure in recent years,make a score.After of all,to propose countermeasure and advice from two aspects which are internal and external of enterprise according to the final comprehensive evaluation results and combine the issues and factors.The ultimate goal is to enhance the standard of the exposure of environmental accounting message for Shanxi Coking,so that to give some advice and inference for relevant enterprises.