关键词: 采矿业, 环境会计, 会计信息披露, 会计准则, 生态环境

Abstract: Enterprises take the major responsibility for environmental pollution. Mining enterprises have severely polluted the ecological environment during the production. Aiming at the problems of environmental accounting information disclosure, this paper analyzes the present situation and existing problems of environment accounting information disclosure in mining industry with XY company as example, and find out that the disclosure of environmental accounting information in mining industry needs to be regulated. Therefore,methods of regulating environmental accounting information disclosure in the mining industry are suggested: contents and methods of information disclosure must be regulated;accounting personnel must be trained on environmental accounting and the information disclosure system must be improved; laws and regulations on environmental accounting information disclosure must be improved;and independent environment reports or third party assessment should be included. We hope this paper can contribute to further studies on the disclosure of environmental accounting information and help to improve the system of the environmental accounting information disclosure of mining industry in China.

Key words: mining industry, environmental accounting, accounting information disclosure, accounting standard and guidance, ecological environment