Discussion On Environmental Accounting Information Disclosure Of Huatai Paper

With the development of the economy,the environment has gradually deteriorated.Admittedly the progress of industrialization of production and technology have helped the rapid development of modern society and economy and improved people's material living standards,However,predatory excavation of natural resources by various countries and neglect of environmental protection in pursuit of economic development have caused serious damage to the environment and threatened human survival and health.In the context of this "community of human destiny",the call for environmental protection has become stronger and clearer,and environmental accounting came into being.Environmental accounting uses multiple measurement methods to incorporate natural environmental resources into corporate accounting,study the relationship between environmental,social,and economic development,and scientifically reflect the impact of business operations on the ecological environment and natural resources,and environmental accounting information disclosure reports the final results of environmental accounting work to the public.As the main body supporting social and economic development,and also the main cause of environmental pollution,enterprises should take environmental responsibilities and fulfill environmental obligations.They must improve the level of corporate environmental accounting information disclosure in order to achieve a reasonable allocation of natural resources,improve the natural environment,economic society,and reach the goal of harmonious development of economic society and ecological environment.The purpose of this article is to analyze the problems in the disclosure of environmental accounting information of Huatai Paper,a typical papermaking enterprise in China,then explore the reasons behind the problems and to make suggestions for improvement.Firstly,this article uses the literature review method.Through collating a large amount of relevant literature,to understand the motivation,disclosure content,disclosure methods,and influencing factors of environmental accounting information disclosure,in order to provide some theoretical support for the writing of this article.At the same time,in the process of combing the literature,it is found that the current research still has deficiencies,and the standard academic session has not drawn a conclusion.Based on the theoretical overview of environmental accounting information disclosure,including related concepts,the content and method of environmental information disclosure,the principles to be followed and the basis of disclosure,Huatai Paper is the main analysis object.Analyzed the contents and methods of environmental accounting information disclosure,and found that in terms of disclosure content,Huatai Paper's environmental accounting information disclosure was incomplete,lacked quantitative information,and the disclosure information was scattered,and no fixed disclosure method was formed.After digging and analyzing the reasons for Huatai Paper's disclosure of environmental accounting information,it was found that Huatai Paper's environmental protection awareness was insufficient,the disclosure of environmental information did not fully follow the disclosure principles,and the company lacked supervision.Compared with Jingxing Paper in the same industry,it was found that Jingxing Paper did a great job in this regard by using an independent environmental report,finally it puts forward suggestions to improve the environmental accounting information disclosure of Huatai Paper.This paper believes that the level of corporate environmental accounting information disclosure should be improved from four aspects: Improve corporate environmental awareness,improve the content and the methods of corporate environmental accounting information disclosure,and strengthen supervision of environmental accounting information disclosure.The innovation of this article lies in the design of the main content framework of environmental accounting information disclosure based on previous research.The content include environmental financial statement information and environmental performance information,which is divided into four aspects: environmental protection benefits,environmental economic benefits,environmental pollution and risks,environmental protection planning and pollution prevention.It combines theoretical and practical cases to compare the disclosure of environmental accounting information between two papermaking enterprises in China.analysis.The shortcoming is that this article mainly obtains data through the annual report,social responsibility report and company website of the case company.The obtained information may be incomplete.