JIANG Lu    Business School

Abstract:At the end of 2013, a large-scale and persistent smog swept the country, which made Chinese people more concerned about environmental issues. People are more and more aware of the importance of environmental protection, we need to pay attention to environmental protection, rational use of resources, we and the natural environment in harmony, in order to ensure the harmonious and orderly sustainable development of society. Through the joint efforts of the public, the government and enterprises, environmental pollution can be effectively controlled, and environmental quality will be effectively improved, and in this regard, the role of enterprises is particularly prominent. Enterprises not only create social wealth, to the public life materials, convenient public life, but enterprises are the primary producer of environmental pollution. Therefore, enterprises not only need to produce products to meet the needs of consumers, create wealth and profits to meet the needs of investors, but also need to protect the environment to meet the needs of the public and be responsible for the whole society. The disclosure of environmental accounting information is the only way to solve the problems between enterprises and the environment and build a communication bridge between them. The public and government organizations can supervise through the environmental accounting information disclosed by enterprises, so that enterprises can effectively restrain their pollution behaviors. The petrochemical industry has always been regarded as a heavy polluting industry, and has been officially included in relevant regulations in 2003, which is a heavy polluting industry that needs to be strictly controlled. The entire industry chain of the oil industry has always been regarded as a highly polluting industry, and in two documents issued by the government in 2003, the oil industry was officially identified as a serious polluting industry that needed to be strictly regulated. The two documents are the "Industry Classification Directory of Listed Companies" issued by the China Securities Regulatory Commission and the "Regulations on Environmental verification of listed enterprises applying for listing and listed enterprises applying for refinancing" issued by the State Environmental Protection Administration. As a leading petrochemical enterprise in China and even in the world, petrochina is fully capable of disclosing its environmental accounting information, and its disclosure of environmental accounting information can set a good example for other enterprises in the industry and even the whole domestic enterprises. Therefore, the research on petrochina's environmental accounting information disclosure has strong representativeness and theoretical and practical significance. First of all, this paper summarizes the background, importance and research results of environmental accounting information disclosure at home and abroad. Secondly, this paper explains the relevant theories of environmental accounting information disclosure one by one. At last, through consulting various external statements of petrochina, this paper expounds the present and existing problems of petrochina's environmental accounting information disclosure, analyzes its internal and external reasons, and gives the company's opinions and suggestions on environmental accounting information disclosureAt the end of 2013, a large-scale and persistent smog swept the country, which made Chinese people more concerned about environmental issues. People are more and more aware of the importance of environmental protection, we need to pay attention to environmental protection, rational use of resources, we and the natural environment in harmony, in order to ensure the harmonious and orderly sustainable development of society. Through the joint efforts of the public, the government and enterprises, environmental pollution can be effectively controlled, and environmental quality will be effectively improved, and in this regard, the role of enterprises is particularly prominent. Enterprises not only create social wealth, to the public life materials, convenient public life, but enterprises are the primary producer of environmental pollution. Therefore, enterprises not only need to produce products to meet the needs of consumers, create wealth and profits to meet the needs of investors, but also need to protect the environment to meet the needs of the public and be responsible for the whole society. The disclosure of environmental accounting information is the only way to solve the problems between enterprises and the environment and build a communication bridge between them. The public and government organizations can supervise through the environmental accounting information disclosed by enterprises, so that enterprises can effectively restrain their pollution behaviors. The petrochemical industry has always been regarded as a heavy polluting industry, and has been officially included in relevant regulations in 2003, which is a heavy polluting industry that needs to be strictly controlled. The entire industry chain of the oil industry has always been regarded as a highly polluting industry, and in two documents issued by the government in 2003, the oil industry was officially identified as a serious polluting industry that needed to be strictly regulated. The two documents are the "Industry Classification Directory of Listed Companies" issued by the China Securities Regulatory Commission and the "Regulations on Environmental verification of listed enterprises applying for listing and listed enterprises applying for refinancing" issued by the State Environmental Protection Administration. As a leading petrochemical enterprise in China and even in the world, petrochina is fully capable of disclosing its environmental accounting information, and its disclosure of environmental accounting information can set a good example for other enterprises in the industry and even the whole domestic enterprises. Therefore, the research on petrochina's environmental accounting information disclosure has strong representativeness and theoretical and practical significance. First of all, this paper summarizes the background, importance and research results of environmental accounting information disclosure at home and abroad. Secondly, this paper explains the relevant theories of environmental accounting information disclosure one by one. At last, through consulting various external statements of petrochina, this paper expounds the present and existing problems of petrochina's environmental accounting information disclosure, analyzes its internal and external reasons, and gives the company's opinions and suggestions on environmental accounting information disclosure.

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