摘要随着绿色发展政策及污染防治攻坚战的推行，使得经济和社会的可持续发展愈受关注。近年来，重污染行业，特别是煤炭行业，仍然是国家优化产业升级的主要目标，煤炭行业的环保工作情况受到广泛关注，因此，对环境会计信息披露情况进行分析就尤为重要。A煤炭公司作为行业中具有代表性的公司，对其环境会计信息披露情况进行研究具有一定的价值。首先，本文对环境会计信息披露的相关理论进行分析、整理，并介绍了国内外学者对环境会计信息披露相关内容的研究情况；其次，对于环境会计相关的概念进行界定，基于可持续发展理论、信息不对称理论和利益相关者理论，从披露内容、形式两个方面讨论A煤炭公司环境会计信息披露现状，指出其环境会计信息披露中存在的主要问题，并进一步剖析其外部原因和内部原因；最后分别针对外部与内部原因，提出完善A煤炭公司环境会计信息披露的建议，主要包括：完善环境会计信息披露相关法律法规、完善环境会计信息审计监督制度、提高社会公众环保意识、稳定企业经营业绩、提高对环境保护工作的重视程度以及培养企业内部环境会计专业人才，也希望这些建议能为实现煤炭行业的可持续发展提供一定的借鉴和参考。关键词：环境会计；信息披露；煤炭行业AbstractIWiththeimplementationofgreendevelopmentpoliciesandthebattleagainstpollution,thesustainabledevelopmentoftheeconomyandsocietyhasattractedmoreandmoreattention.Inrecentyears,heavilypollutingindustries,especiallythecoalindustry,arestillthemaintargetsfornationaloptimizationofindustrialupgrading.Therefore,environmentalaccountinginformationdisclosureinthecoalindustryhasattractedmuchattention.Acoalcompany,asarepresentativecompanyinthecoalindustry,hasarepresentativeroleinstudyingitsenvironmentalaccountinginformationdisclosure.First,thisarticlecollectsandorganizestherelevanttheoriesofenvironmentalaccountinginformationdisclosure,andintroducesdomesticandforeignscholars'researchonenvironmentalaccountinginformationdisclosurerelatedcontent.Second,itdefinestheconceptsrelatedtoenvironmentalaccounting,basedonsustainabledevelopmenttheory,Informationasymmetrytheoryandstakeholdertheory.DiscussthecurrentstatusofACoalCompany'senvironmentalaccountinginformationdisclosurefromtwoaspectsofdisclosurecontentandform,pointoutthemainproblemsinitsenvironmentalaccountinginformationdisclosure,andfurtheranalyzeitsexternalandinternalreasons.Finally,fortheexternalandinternalreasons,thesuggestionsforimprovingthedisclosureofenvironmentalaccountinginformationofACoalCompanywereproposed,mainlyincluding:improvingthelawsandregulationsrelatedtoenvironmentalaccountinginformationdisclosure,improvingtheauditingandmonitoringsystemforenvironmentalaccountinginformation,increasingthepublic'sawarenessofenvironmentalprotection,andstabilizingbusinessperformance.Toincreasetheemphasisonenvironmentalprotectionandtotrainprofessionalsforenvironmentalaccountingintheenterprise,Ialsohopethatthesesuggestionscanprovidesomereferenceforthesustainabledevelopmentofthecoalindustry.Keywords:Environmentalaccounting;Informationdisclosure;CoalindustryII目录1导论........................................................................................................................................11.1选题背景..............................................................................................................................11.2选题意义..............................................................................................................................11.3国内外文献综述...............................................................................
