Research On The Environmental Accounting Information Disclosure Of Company A With Heavy Pollution

In recent years,the country has paid more and more attention to the environment,and successively issued relevant environmental protection policies.In 2018,paper-making and chemical-based heavily polluting enterprises are still the targets of the state’s strong encouragement to reduce production capacity and upgrade production lines.Under the situation of stricter environmental protection,the disclosure of environmental accounting information of heavily polluting enterprises has received high attention.Environmental accounting theory first sprouted in the 1970 s.Later,from theoretical research to research on the content and quality of environmental accounting information reports,the disclosure of environmental accounting information also reflects corporate social responsibility to some extent.With the emergence of the concept of sustainable development in China,all stakeholders have paid more and more attention to the disclosure of environmental accounting information of heavily polluting enterprises.A joint-stock company is engaged in papermaking and chemical industry.The papermaking industry is a heavily polluting industry and the chemical industry is an energy-intensive industry.The consumption of water,coal and salt is high and the pollution of three wastes is high.This article provides an effective basis for the contents of environmental accounting information disclosure of A joint-stock company through field research.And based on EDI to evaluate the quality of environmental accounting information disclosure of A Joint Stock Company in 2014-2018,the calculation of EDI adopts different score standards than in the past.The same method is also adopted to evaluate the environmental accounting information disclosure quality of Meng feng Technological Environment Protection Enterprise,which is compared with the evaluationon A joint-stock company.The lack of A Joint Stock Company compared with the environmental accounting information disclosure of Meng feng Technological Environment Protection Enterprise is analyzed in the same external environment(Namely without the unified environmental accounting information disclosure system or the relevant laws and regulations).On this basis,it is analyzed that there are some problems about the environmental accounting information disclosure of A joint-stock company,mainly including the less comprehensive disclosure of content,low utilization rate of disclosure content and lack of standardization of disclosure form.It is analyzed and summarized that there are some actual causes of the company’s problems.Finally,to help enterprises solve the problem about the environmental accounting information disclosure.The information disclosure system is constructed from the aspects of goal,principle,content and disclosure model.Some safeguard measures are put forward for A joint-stock company to implement the system.It is aimed to improve the status of the environmental accounting information disclosure of the company,help other stakeholders understand the company’s environment protection status in a timely manner,improve the enterprise social responsibility and establish a good enterprise image.