Research On Quality Evaluation Of Environmental Accounting Information Disclosure Of Liuzhou Iron And Steel Co.,Ltd. Under The Background Of Ecological Civilization

The ecological environment is the foundation of human survival and development.Respect for nature,respect for regular pattern,and the harmonious coexistence of man and nature are the foundation for the Chinese nation to extend for five thousand years.Nowadays,in face of the rapid economic development and the extremely uneven situation of the distribution of ecological environment resources,how to balance economic development while achieving green development has become an important content of China’s ecological civilization construction.2019 is still an important year for China to promote green development.Among the heavy polluting industries represented by the iron and steel industry,significant progress has been made in capacity reduction,industrial upgrading,and policy adjustment.Environmental accounting information disclosure is an important part of environmental protection work.As a relatively stable company in the iron and steel industry,Liuzhou Iron and Steel Co.,Ltd.is selected as a research object for analysis,which can provide a good reference for improving the quality of environmental accounting information disclosure in the steel industry..Based on a review of relevant literature on ecological civilization and environmental information disclosure,and in accordance with the relevant requirements of policy documents issued by the government in recent years,this article comprehensively uses a variety of scientific research methods such as literature analysis and expert consultation.Expert opinions on the rationality and feasibility of environmental information disclosure quality evaluation indicators in the steel industry,based on the analytic hierarchy process,established a quality evaluation index system for environmental accounting information disclosure in the steel industry Liuzhou Iron and Steel Co.,Ltd.under the background of ecological civilization,determining the weight of each indicator,and agreeing with the indicators test.At the same time,the constructed index system is applied,taking Liuzhou Iron & Steel Co.,Ltd.as an example,and using fuzzy comprehensive evaluation method to evaluate the quality of its environmental accounting information disclosure,analyze the shortcomings of Liuzhou Iron & Steel Co.’s current environmental accounting information disclosure and make suggestions from the perspective of stakeholders,so as to improve the quality of Liuzhou Iron & Steel Co.’s environmental accounting information disclosure.Through the above studies,the conclusions of this paper are as follows:(1)The quality evaluation system of environmental accounting information disclosure in Liuzhou Iron and Steel Co.,which consists of ecological system,ecological culture,ecological economy,ecological governance,ecological performance,external supervision and information timeliness,is constructed by means of expert consultation method and analytic hierarchy process(AHP),which basically covers the environmental information disclosed by listed companies in the iron and steel industry.(2)Combined with the changes in China’s ecological civilization construction system and work policies,it is different from previous qualitative research methods.When constructing the quality evaluation system for environmental accounting information disclosure in Liuzhou Iron and Steel Co.,Ltd.,not only qualitative indicators but also relevant quantitative indicators were selected.The study of the combination of the two indicators can improve the scientificity and rationality of the evaluation system,promote the iron and steel enterprises to improve the level of environmental accounting information disclosure,promote the steel industries to improve the environmental accounting information disclosure system,and better fulfill their social responsibilities,to achieve sustainable development.