Study On Environmental Accounting Information Disclosure Quality Of Shaanxi Coal Industry Co.,Ltd

As a heavily polluting industry,the coal industry has caused serious damage to the environment in the process of production and operation,so the disclosure of environmental accounting information in the coal industry is very important and necessary.It can not only help information users to better obtain the information they want and supervise the enterprise,but also enable enterprises to realize the impact of their own development on the environment and find their own problems when they disclose information.However,the disclosure of environmental accounting information in China still needs to be improved,and the relevant policies and regulations are not perfect enough.Therefore,it is necessary to study the disclosure of environmental accounting information.Shaanxi Coal is the leading enterprise in Shaanxi's coal industry and went public in 2014.In this paper,Shaanxi coal industry was selected as the research object,and its annual report and social responsibility report from 2017 to 20193 were selected as the research data to carry out detailed research on the environmental accounting information disclosed by Shaanxi coal industry.At the same time,21 listed companies in the coal industry were selected as the industry samples,and the contents of environmental accounting information disclosure of the sample companies from 2017 to 2019 were compared horizontally with Shaanxi coal industry.It was found that the disclosure status of Shaanxi coal industry was at a medium level in the industry,and the disclosure status was not ideal.There are problems such as incomplete disclosure,difficult information collection,lack of initiative and comparability in disclosure.Combining with the analytic hierarchy process(ahp),for shanxi coal has carried on the quantitative analysis of environmental accounting information disclosure condition,the environmental accounting information disclosure quality refinement for the 20 indexes,weight calculated respectively,according to the criteria of shanxi coal environmental accounting information disclosure quality scores,and from the two aspects of internal and external problems are analyzed.Then through environmental financial information,environmental management information,environmental performance information,environmental responsibility information four aspects to establish the Shaanxi coal industry environmental accounting information disclosure system,to help Shaanxi coal industry to improve their own environmental accounting information disclosure quality.The research shows that the improvement of the quality of enterprise environmental accounting information disclosure is inseparable from the construction of enterprise itself and the supervision of government departments.Enterprises should strengthen their own construction of environmental accounting,improve the understanding and awareness of the enterprise staff for environmental accounting,establish the corresponding internal environmental accounting audit.