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
1Dalian Nationalities University, International Business InstitutionJournal of Finance and Accounting
. 2017, 5(1), 1-5
doi: 10.12691/jfa-5-1-1Copyright © 2017 Science and Education PublishingCite 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.
Correspondence to: Liu Mengzhu, Dalian Nationalities University, International Business Institution. Email: email@example.com
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.
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