Research On Quality Evaluation Of SD Steel Environmental Accounting Information Disclosure

As a world-class steel producer and steel consumer,my country's rapid development of the steel industry not only provides many jobs for the society,but also demonstrates the powerful vitality of radiating other industries and making outstanding contributions to the development of the national economy.However,as a representative of traditional fossil energy consumption and high carbon emissions,environmental protection issues in the steel industry are very prominent.Iron and steel enterprises will face the dilemma of business development and environmental protection under the requirements of the concept of "green water and green mountains are golden mountains and silver mountains".In order to effectively supervise steel companies in fulfilling their environmental responsibilities,environmental accounting information disclosure has become an effective way.Information disclosure is conducive to revealing the utilization of environmental resources and the governance of environmental pollution,and is an inevitable requirement for adapting to the governance of severe environmental problems.It needs to be emphasized that although environmental accounting information disclosure can provide companies with powerful information constraints and supervision functions,in actual operations,there are still incomplete disclosures and single disclosure forms;mainly qualitative content,lack of quantitative and other monetary disclosures Method;lack of a specific disclosure process,disorganized disclosure content,and other issues.Therefore,high-polluting steel enterprises under the requirements of the sustainable development concept urgently need clear,complete and reliable environmental accounting information disclosure.This article combs and summarizes the current situation of environmental accounting information disclosure in the domestic steel industry by consulting relevant literature and corporate information,focusing on case studies and mining-SD Steel's corporate environmental accounting information disclosure during the six years from 2014 to 2019.First,mining and collecting corporate environmental accounting information disclosure materials from multiple angles,expounding the status of corporate environmental accounting information disclosure,and paving the way for subsequent quality evaluation research;secondly,based on environmental economic management information,environmental financial information,environmental production information,and stakeholder information To build a corporate environmental accounting information disclosure quality evaluation system with 21 indicators in four aspects;thirdly,based on the content analysis method,analytic hierarchy process,and fuzzy calculation method as the evaluation methods,the company's disclosure quality over the six years is evaluated,revealing the company's environmental accounting information Discuss the problems in the disclosure and find out the causes of the problems;finally,according to the specific problems found in the research,corresponding countermeasures and suggestions are put forward from the four aspects of disclosure process,disclosure awareness,environmental accounting personnel training,and social and third-party supervision.Based on the research on the environmental accounting information disclosure quality of SD steel companies,this paper finds out the problems in the environmental and environmental accounting information disclosure of enterprises,and puts forward corresponding countermeasures and suggestions.With a view to effectively improving the quality of corporate environmental accounting information disclosure,providing corporate decision-makers and relevant corporate environmental accounting information demanders with real and effective disclosure information,while promoting the green and healthy development of SD Steel,it provides a reference for the environmental accounting information disclosure of similar companies in the industry Sexual experience.