Research On The Quality Of Environmental Accounting Information Disclosure

With the rapid development of society and economy,the increasingly prominent environmental problems in recent years have been accompanied by our lives.China gradually increases its emphasis on environmental issues when pursuing economic progress,and ecological development has risen to a strategic level.What President Xi Jinping said,"We want both green rivers and mountains,but also golden and silver mountains.Rather we want green rivers and mountains,not golden and silver mountains,because green rivers and mountains are golden and silver mountains" conveys the concept of China’s green development to the world.In the process of economic development,the economic growth model that only cares about increasing the value-added of the environment and causing pollution and damage to the environment can no longer meet the requirements of society.That makes enterprises pay more and more attention to social responsibility in the process of production and operation.Enterprises have the obligation to show the full picture of production and operation activities to the state and the public,because enterprises are using the environmental resources that belong to the whole society in their business activities.But now environmental accounting has not been included in the traditional accounting system.It is urgent for companies to disclose environmental accounting information,and they cannot wait until the outbreak of environmental pollution which will sound the alarm to them.The disclosure of environmental accounting information by enterprises is only the lowest requirement,and the disclosure of high-quality information that can be used by information users to make decisions is the top priority.Therefore,this article will focus on the quality of environmental accounting information disclosure in China.Firstly,it combs the relevant laws and regulations of China’s environmental accounting information disclosure,and finds that the development of China’s environmental accounting system has not yet had a perfect system construction.Then analyze the current status of China’s environmental accounting information disclosure,and take the power industry as an example for analysis.It is concluded that there are three points in the current environmental accounting information disclosure which are inconsistent in corporate disclosure methods,incomparable disclosure content,and the nature of disclosure,which affects the scope of the disclosed information.Because of the three points,the quality of the disclosed information cannot be guaranteed,and it cannot help information users to make effective decisions.Therefore,after fully understanding the relevant regulations and status quo of environmental accounting disclosure in China,this paper designs a framework of environmental accounting information disclosure,starting with the fundamental objectives of the framework of environmental accounting information disclosure,summarizing information users,and proposing the basic requirements and the quality characteristics for environmental accounting disclosure.It will lay a solid foundation for China’s environmental accounting information disclosure.The final goal of this article is to build a path to ensure the quality of environmental accounting information disclosure in China.Based on the framework of environmental accounting information disclosure,it puts forward on how to ensure the quality of environmental accounting information disclosure and make it be practical when the method is applied to the production and operation activities of the enterprises:1)The path to implement the fundamental goal of environmental accounting information disclosure is the establishment of environmental accounting norms and principles;2)The use of all-material input-output method and the training of environmental accounting professionals to achieve environmental accounting basic requirements for information disclosure;3)There are paths to improve the quality characteristics of environmental accounting information disclosure,by adopting the establishment of a multi-level disclosure model to safeguard its importance,by using the three-dimensional information disclosure method to ensure its relevance,by improving the supervision system to ensure its reliability,by using comprehensive energy index evaluation to guarantee its comparability.With the paths above,information users are encouraged to use the high-quality environmental accounting information disclosed by enterprises to make effective,useful and reasonable decisions.