A Comparative Study Of Multiple Cases On Environmental Accounting Information Disclosure Of Energy Enterprises Before And After The Implementation Of Environmental Protection Ta

Economic development is inseparable from environmental resources,especially energy enterprises.Traditional energy enterprises are divided into three categories: oil industry,coal industry and electric power industry.These enterprises will pollute the environment from mining,transportation,processing to use.In order to practice the strategy of sustainable development and promote the construction of ecological civilization,China has promulgated relevant laws to regulate the daily business activities of polluting enterprises,and requires enterprises to disclose environmental-related information.As the government and the public pay more and more attention to environmental problems,enterprises have to carry out environmental management according to higher requirements.As the main body of social economy,listed companies’ economic activities can not be separated from the support of the surrounding environment,and they should shoulder the social responsibility of energy conservation,emission reduction and environmental protection.The disclosure of enterprise environmental accounting information not only contributes to the supervision of the government and the public,but also makes the measures taken by enterprises in environmental protection and environmental governance concrete through data,which provides a basis for the research on the impact of environmental protection tax on enterprise environmental accounting information disclosure.According to the situation of environmental accounting information disclosure of energy enterprises,this thesis takes the energy enterprises three years before and after the implementation of environmental protection tax(2015—2020)as the case study object,and compares and analyzes the ways,contents and quality of environmental accounting information disclosure of case enterprises,and studies the impact of environmental protection tax implementation on environmental accounting information disclosure of energy enterprises of different scales and categories.This thesis is divided into several parts.Firstly,it explains the background,significance,content and ideas of the research,and summarizes the research results of environmental protection tax,environmental accounting information disclosure and the impact of environmental protection tax on environmental accounting information disclosure.Secondly,according to the production and operation characteristics of energy enterprises,select appropriate case enterprises.Then,this thesis analyzes and compares the ways and contents of environmental accounting information disclosure of case enterprises,establishes the index system of environmental accounting information disclosure according to the present situation of environmental accounting information disclosure of case enterprises,and analyzes the quality of environmental accounting information disclosure of case enterprises.Then,it studies the impact of the implementation of environmental protection tax on the environmental accounting information disclosure of different types and scales of energy enterprises,and draws a conclusion.Finally,according to the previous research results,some suggestions about environmental protection tax and environmental accounting disclosure are put forward.The relevant research on case enterprises shows that the implementation of environmental protection tax has different impacts on different types and scales of energy enterprises,and has a greater impact on larger-scale energy enterprises that cause serious pollution.