Study On Quality Evaluation Of Environmental Accounting Information Disclosure In Heavily Polluted Enterprises

In recent years,along with the rapid economic development,China's ecological environment has become increasingly worse.Air pollution,water pollution,and solid waste pollution have occurred frequently,seriously affecting people's daily lives,so whether it is the relevant government departments or the people.Concerns about ecological and environmental issues are getting higher and higher.As a major source of pollutants,heavy polluting enterprises have naturally become the focus of attention.How to achieve the goal of energy conservation and emission reduction in high quality and achieve the goal of environmental protection has become a major problem faced by heavily polluting enterprises.At the same time,the theoretical community hopes to promote the environmental behavior of enterprises by promoting the practice of environmental accounting research.Therefore,the research scope of environmental accounting has gradually expanded in recent years,from the initial research on the concept of environmental accounting to environmental accounting information.The development of disclosure has become a new research trend in recent years due to the impact of relevant documents issued by the United Nations on the quality of environmental accounting information disclosure.This paper will study the quality of environmental accounting information disclosure of heavily polluting enterprises.Firstly,starting from the development history of environmental accounting at home and abroad,it sorts out the contents and models of environmental accounting and environmental accounting information disclosure,as well as a large amount of literature on the quality evaluation of environmental accounting information disclosure of heavily polluting enterprises,and expounds the related information disclosure of environmental accounting.Concept and theoretical basis.Secondly,taking 22 representative heavy polluting enterprises as an example to analyze the status quo of environmental accounting information disclosure,find out the problems that need to be solved,and compare and analyze the existing environmental accounting information disclosure quality evaluation methods to select the most.Proper quality assessment method.Thirdly,in order to improve the quality of environmental accounting information disclosure of heavily polluting enterprises,based on the requirements of the quality of accounting information,the current normative documents related toenvironmental accounting information disclosure,and the urgent need to solve the problems of environmental accounting information disclosure of heavily polluting enterprises,select heavy pollution.The enterprise environmental accounting information disclosure quality evaluation index,and the analytic hierarchy process is used to set weights for each index,and then a set of quality evaluation system for environmental accounting information disclosure of heavily polluting enterprises is preliminarily established.Finally,based on the evaluation system and the fuzzy comprehensive evaluation method,the environmental accounting information disclosure of B enterprises is evaluated to obtain quantitative evaluation results,and corresponding improvement suggestions are proposed for the problems found.