煤炭企业环境会计信息披露体系构建与应用

Construction and application of environmental accounting information Disclosure System for Coal Enterprises

中国式现代化是人与自然和谐共生的现代化,煤炭企业尤其应坚持“生态优先、绿色发展”理念,着力保护生态环境。而环境会计信息披露,既能展示煤炭企业保护生态环境的行为与成果,同时也能推动生态环保事业发展。为此,应用文献法与调查问卷法,研究并构建煤炭企业环境会计信息披露体系,并以ST煤业为例,应用与检验了该体系。即结合文献研究和ST煤业相应信息披露实际,初步确定了披露指标;随后通过两轮专家问卷调查和指标筛选,构建了包含“环境财务信息”“环境责任信息”等6个一级指标和对应的33个二级指标的“煤炭行业环境会计信息披露指标体系”,并认为环境会计信息的披露应多以独立环境报告为载体。对比分析了所构建的披露体系与ST煤业环境会计信息披露实际,并提出了改进建议。该指标体系可为煤炭企业环境会计信息披露体系的构建提供借鉴,以助力煤炭企业高质量发展。

Chinese-style modernization is a modernization in which man and nature live in harmony,and coal enterprises should especially adhere to the principle of“ecological priority and green development”and focus on protecting the ecological environment.The disclosure of environmental accounting information can not only show the behavior and achievements of coal enterprises in protecting the ecological environment,but also promote the cause of ecological environmental protection.To this end,the literature method and questionnaire method were applied to study and construct the environmental accounting information disclosure system of coal enterprises,and the system was applied and tested by ST Coal Industry as an example.That is,based on literature research and the actual disclosure of corresponding information disclosure of ST Coal Industry,the disclosure indicators were preliminarily determined,and then through two rounds of expert questionnaire surveys and index screening,the“Coal Industry Environmental Accounting Information Disclosure Index System”containing 6 first-level indicators such as“environmental financial information”and“environmental responsibility information”and 33 corresponding second-level indicators was constructed,and it was believed that the disclosure of environmental accounting information should be mostly based on independent environmental reports.The disclosure system constructed was compared with the actual environmental accounting information disclosure of ST Coal Industry,and suggestions for improvement were put forward.This index system can provide reference for the construction of environmental accounting information disclosure system for coal enterprises and help the highquality development of coal enterprises.