Research On Environmental Accounting Information Disclosure Of Zhengbang Technology

Since the reform and opening up,the country’s economy has been developing rapidly.however,behind these rapid developments is the destruction of the natural environment and resources at the cost.Pollution accidents,deterioration of ecological construction environment and the depletion of natural resources warns of the importance of environmental protection protection and bring new challenges and requirements to all sectors of society.Among them,China’s livestock industry,as a traditional manufacturing industry,often causes considerable environmental pollution and dependence on natural resources during the production process due to its own process characteristics.In order to combat pollution more effectively,making information related to the environment public and transparent is a basic requirement for environmental protection in livestock enterprises.Therefore,examining the environmental accounting disclosures of livestock enterprises can help to assess the implementation of appropriate policies and identify problems in the process of information disclosure.According to the theory related to environmental accounting information,Zhengbang Technology was selected as the research object to study and analyse the current state of disclosure of environmental accounting information of Zhengbang Technology from 2017-2021.The quality of environmental accounting information disclosure of Zhengbang Technology is evaluated through statistical analysis of both the way and content of environmental accounting information disclosure of Zhengbang Technology,and then the environmental accounting information disclosure system is constructed.The evaluation of the quality of information disclosure sets indicators from both monetary and non-monetary aspects,and uses content analysis method to refine the evaluation indicators in a hierarchical manner.Based on the evaluation results of the quality of information disclosure of Zhengbang Technology and comparing with the environmental accounting information disclosure of the same industry,the problems of its information disclosure are found,mainly including the single way of environmental accounting information disclosure and incomplete content of environmental accounting information disclosure.On this basis,causes of environmental accounting disclosure problems of Zhengbang Technology are further analyzed,mainly including the high cost of separate disclosure and the unstable profitability of the enterprise.Finally,based on the problems and causes found in the study,corresponding improvement countermeasures are proposed for Zhengbang Technology,which mainly include improving the awareness of corporate environmental information disclosure autonomy,strengthening internal control,and optimizing corporate governance structure.