Study On Disclosure Of Environmental Accounting Information

Since the reform and opening up,China's economy has developed rapidly and many problems have been faced in the process of rapid development.Environmental pollution is the most serious problem in the current economic development process.Environmental problems have been highly valued by the state and the people.Iron and steel industry is the basis of the development of national economy in modern society,but also causes environmental pollution.As the main part of the pollution,the environmental pollution situation of steel companies has been paid more and more attention by the government,investors,shareholders,the public and other stakeholders.This paper takes listed companies of Hebei Iron and Steel Company as an example to study the disclosure of environmental accounting information.First,it introduces the research background and significance,domestic and foreign literature review,research content,research methods and innovation of this paper.Then it introduces the basic theory of environmental accounting information,including the definition of environmental accounting,environmental information and environmental information.Environmental accounting information,the content of environmental accounting information disclosure,the theoretical basis of environmental accounting information disclosure(sustainable development theory,social responsibility theory,information asymmetry theory and stakeholder theory),and then discusses the necessity of disclosure.Taking the listed companies of Hebei Iron and Steel Company as an example,this paper selects their annual reports and social responsibility reports from 2012 to 2016 as the sample data to classify the influencing factors of financial impact on environmental problems and environmental quality performance information in order to improve the disclosure level and quality of environmental accounting information in Hebei Iron and Steel Company.The research method transforms the qualitative linguistic score in the annual report and the social responsibility report into quantitative data.At the same time,the fuzzy comprehensive evaluation method is used to construct the environmental accounting information disclosure index.The results of the index are studied,the existing problems are found out,the quality of the disclosure is not high and so on.Finally,the author puts forward some suggestions on the application of environmental accounting information disclosure in Hebei Iron and Steel Co.,Ltd,including the comparison of environmental accounting information in the previous year,the strengthening of the government's guidance to enterprises and the deepening of the guidance of environmental accounting information disclosure theory in practice.