The Research Of Environmental Accounting Information Disclosure Of XB Company

With the increasingly severe environmental problems in recent years,our government has noticed the importance of taking the road of sustainable development while protecting the ecological environment and developing the economy,making the green development of heavily polluting enterprises once again the focus of national attention.Under the dual pressure of policy supervision and environmental protection,the environmental problems of cement enterprises have also attracted the attention of accounting scholars.As a representative company in the building materials industry,XB shuin Company can play a higher representative role in the research of environmental accounting information disclosure.Firstly,this paper classifies and summarizes the research documents on environmental accounting information disclosure by scholars at home and abroad,and collects the definitions of environmental accounting,environmental accounting information and environmental accounting information disclosure.Secondly,based on stakeholder theory,social responsibility theory,information asymmetry theory and sustainable development theory,this paper analyzes the current situation of environmental accounting information disclosure of XB Company from the content analysis method.Thirdly,according to the characteristics of the industry,14 items of environmental accounting information disclosure are selected and the weight of each item is calculated by analytic hierarchy process.At the same time,the quality of environmental accounting information disclosure of XB Company from 2012 to 2018 is scored and multiplied by its weight to obtain a comprehensive score and evaluate the quality of environmental information disclosure.Based on the evaluation results,it is found that XB Company has problems in environmental accounting information disclosure,such as imperfect disclosure content,relatively scattered disclosure channels and mainly qualitative disclosure forms.At the same time,combining with the actual macro environment,it is concluded that the causes of the problems lie in four aspects: imperfect environmental protection related laws and regulations,unreasonable corporate governance structure,unstable company operation and failure to establish a disclosure system.Finally,it attempts to construct a disclosure system suitable for XB company's current development from five aspects of disclosure objectives,principles,contents,channels and forms,and puts forward three supporting measures to ensure the application of the system,namely,strengthening the legal environment construction of environmental accounting,improving the awareness of enterprise's internal environmental accounting information disclosure system,and enhancing the supervision and participation of the public.This paper hopes to improve the disclosure level of environmental accounting information of XB company through the research on the disclosure of environmental accounting information,provide high-quality information for information users,make the company set up a good corporate image in the aspects of energy conservation,environmental protection and green development,make a good balance between economic benefits and environmental protection,transform environmental pressure into growth power,and make contributions to create better economic and social benefits.