T Steel Enterprise Environment Accounting Information Disclosure Evaluation System Of Building Research

The environmental protection law is officially implemented on Jan 1,2018.This one measure promotes our country to move forward in zoology economy construction one big stride.Since the 19 th CPC national congress,under the leadership of general secretary Xi Jinping,the slogan "green water and green mountains are mountains of gold and silver" has been heard all over the country.At present,both government departments and the public have attached great importance to the environmental behavior of enterprises.Traditional financial accounting has been unable to meet the requirements of the public on enterprise environmental information disclosure,the emergence of environmental accounting represents the arrival of green economy.Disclosure of environmental accounting information is helpful for enterprises to understand their environmental behavior and implement sustainable development strategy.It is not only necessary for internal management and development of enterprises,but also an important basis for other information users to make decisions.At present,China's environmental accounting information disclosure standards are relatively general and mandatory policies are low,basically rely on enterprises consciously realize environmental accounting information disclosure.In terms of disclosure content,enterprises usually choose to disclose favorable information subjectively and simply describe or even not disclose unfavorable information.As a result,the quality of environmental accounting information disclosure of enterprises as a whole presents an uneven situation.As China's second industry,the development of iron and steel industry plays a vital role in the country's economic development and urban construction.The guideline on environmental information disclosure of listed companies issued by the ministry of environmental protection of China lists iron and steel enterprises as heavy polluting enterprises,which requires higher quality of environmental accounting information disclosure and stronger demand from stakeholders.Therefore,this paper selects T iron and steel company for case analysis,and through studying the environmental accounting information disclosed in its annual financial report and sustainable development report issued in the past three years,it finds out the problems existing in the environmental accounting information disclosure of T iron and steel company and analyzes them.In combination with the characteristics of T enterprise,26 environmental accounting information disclosure quality evaluation indexes are designed from the two levels of "relevance" and "reliability",and the weight of the indexes is determined by the analytic hierarchy process,so as to construct a set of environmental accounting information disclosure evaluation system suitable for T iron and steel enterprise.The environmental accounting information disclosure quality of T iron and steel enterprises in the past three years was scored by using the evaluation system.According to the evaluation results,it was found that the environmental accounting information disclosure of T enterprise in the past three years has been continuously improved,which indicates that the environmental protection awareness of the enterprise has been continuously enhanced.Finally,based on the evaluation results,countermeasures and Suggestions are put forward from the perspectives of the enterprises themselves,the government and the public to improve the quality of environmental accounting information disclosure of T iron and steel enterprises and promote the disclosure of environmental accounting information of enterprises.