Journal of Finance and Accounting
ISSN (Print): 2333-8849 ISSN (Online): 2333-8857 Website: http://www.sciepub.com/journal/jfa Editor-in-chief: Apply for this position
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Journal of Finance and Accounting. 2017, 5(1), 1-5
DOI: 10.12691/jfa-5-1-1
Open AccessArticle

Before and after the Promulgation of the New Environmental Protection Law, Enterprise Environment Accounting Comparison Taking Open Cast Coal Mining Enterprises as an Example--in Inner Mongolia

Liu Mengzhu1,

1Dalian Nationalities University, International Business Institution

Pub. Date: February 17, 2017

Cite this paper:
Liu Mengzhu. Before and after the Promulgation of the New Environmental Protection Law, Enterprise Environment Accounting Comparison Taking Open Cast Coal Mining Enterprises as an Example--in Inner Mongolia. Journal of Finance and Accounting. 2017; 5(1):1-5. doi: 10.12691/jfa-5-1-1

Abstract

18 plenary sessions of the party stated that China should adhere to green development and must adhere to the basic State policy of conserving resources and protecting the environment. Meanwhile, we should increase the intensity of environmental governance to improve environmental quality as the core and adopt the most stringent environmental protection system. New Environmental Protection Law amended latterly (hereafter referred to as New Environmental Protection Law) has came into force officially on the 1st, Jan, 2015. The law early in the introduction was labeled "the most stringent", "long teeth" and exerted an influence on all walks of life. The disclosure of Environmental accounting information has become a social focus. The article contrasts and analyzes the enterprises environmental accounting information before and after the promulgation of the New Environment Protection Law, taking Inner Mongolia Huolinhe opencast coal Limited by Share Ltd as an example, in aim to discover the expects that have influence on enterprises after the implementation of the New Environment Protection Law and further put forward the implementation proposal.

Keywords:
new environmental protection laws environmental accounting inner Mongolia opencast coal limited by share ltd

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References:

[1]  Zhang Renyi, Liu Yanru. Under the new law for environmental protection, environmental information disclosure and optimization - a case study of zijin mining group : Chinese township and village enterprises accounting, 2016 (07).
 
[2]  NTNU observes .On the influence of the new environmental protection law on electric power enterprises; Guangxi Electric Power 2016(NO. Z1).
 
[3]  Saina. Study on environmental accounting information disclosure of listed company Inner Mongolia's coal industry; research observations (2014.03).
 
[4]  The financial statements of the listed company in Inner Mongolia from 2010 to 2016.