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Research On Quality Evaluation Of Enterprise Environmental Accounting Information Disclosure Study

Posted on:2019-08-31Degree:MasterType:Thesis
Country:ChinaCandidate:A N TianFull Text:PDF
GTID:2381330599464108Subject:Accounting
Abstract/Summary:PDF Full Text Request
At present,with the aggravation of environmental pollution and the improvement of people's attention to the environment,people are becoming more and more aware of the importance of environmental protection.The relevant government departments and corporate stakeholders also began to pay attention to the company's disclosure of environmental accounting information and made decisions based on these information.according to the research status and research results both at home and abroad,combined with the development of company's environmental accounting information disclosure in our country,for companies that pollute the environment,the evaluation index system of corporate environmental accounting information disclosure quality is constructed.It includes three aspects of relevance,reliability and compliance.For the evaluation information is in the form of language,it builds an evaluation method based on triangular fuzzy numbers,using triangular fuzzy numbers to express language evaluation information.At the same time,in order to reduce the bias of the appraiser,the consistency of evaluation information is included in the calculation of the weight of experts.This evaluation index system and method are applied to A company to study the A company's environmental accounting information disclosure quality.First of all,the importance of evaluation index of environmental accounting information disclosure quality is obtained.It has a certain generality,which can provide reference for the evaluation of the quality of environmental accounting information disclosure in other companies.Then calculate the quality evaluation results of environmental accounting information disclosure of A company.Through the depth analysis of the importance of index and the quality of A company's environmental accounting information disclosure quality,find the advantages and disadvantages of A company's environmental accounting information disclosure and give suggestions for improvement.
Keywords/Search Tags:Environmental Accounting information, Disclosure quality Evaluation, Triangular Fuzzy
PDF Full Text Request
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