Study On The Impact Of Environmental Accounting Information Disclosure Of Shenhuo

According to the theoretical and empirical research of domestic and foreign scholars,it is found that there is a correlation between the disclosure of enterprise environmental accounting information and enterprise value.Enterprises can not only improve the environmental awareness of enterprises,but also create enterprise value by fully disclosing environmental accounting information and constantly improving the disclosure system of environmental information.The purpose of this paper is to analyze the impact of environmental accounting information disclosure on enterprise value.Taking Shenhuo Stock Company as the research object,on the basis of defining relevant concepts and referring to relevant research at home and abroad,this paper collects the factors affecting the disclosure of environmental accounting information,and tries to reveal the impact of environmental accounting information disclosure on enterprise value through chart trend analysis method.Starting from Shenhuo stock related reports,this paper collects the environmental information of enterprises,and understands its disclosure content and form.Then it defines and quantifies the disclosure index of environmental accounting information of Shenhuo stock by using content analysis method.The score of accounting information items and the disclosure index of environmental accounting information reflect the level of enterprise environmental accounting information disclosure,and the corresponding items are determined by questionnaire survey.Then,through chart trend analysis method,it analyzes its impact on enterprise value.In this paper,the impact of environmental information disclosure on enterprise value is discussed by case study method.The index of environmental information disclosure is constructed by content analysis method,which makes it possible to observe the disclosure of enterprise environmental accounting information more concretely.By comparing with the trend of enterprise value,the environmental accounting credit is found.Interest disclosure has a positive impact on enterprise value,and this impact has a certain backwardness,which is also consistent with the current large number of empirical research conclusions.In addition,narrowing the scope of the study to specific companies can more specifically explore the relationship between environmental accounting information disclosure and enterprise value,which is the innovation of this paper.