低碳经济下煤炭业环境会计信息披露

Environmental Accounting Information Disclosure in Coal Industry Under the Background of Low-Carbon Economy

近年来,随着我国经济的不断发展,企业在追求经济利益的同时,生产过程中不断排放“三废”,对环境造成了不同程度的破坏。其中煤炭业作为我国的传统行业,同时也是16类重污染行业之一,对环境有很大的破坏。煤炭业向外界披露环境会计信息,有利于外界对其进行监督,减少企业破坏环境的行为。文章选取10家煤炭业上市公司,对该行业的环境会计披露水平进行研究,深究目前煤炭业上市公司在环境会计信息披露上存在的问题并提出对策,为煤炭业低碳经济的发展道路提供方向。

In recent years,with the continuous development of China's economy,in the pursuit of economic interests,at the same time,the production process of enterprises continues to discharge"three wastes",which has caused different degrees of damage to the environment.Coal industry,as the traditional industry in China,is also one of the 16 kinds of heavy polluting industries,which has great damage to the environment.At this time,the coal industry discloses environmental accounting information to the outside world,which can help the outside world to supervise it and reduce the behavior of enterprises damaging the environment.In this paper,10 listed companies in the coal industry are selected to study the level of environmental accounting disclosure in the industry.It investigates the existing problems in the disclosure of environmental accounting information in the listed companies in the coal industry,and puts forward countermeasures to provide directions for the development of low-carbon economy in the coal industry.