Research On Environmental Accounting Information Disclosure

The Fifth Plenary Session of the 19th CPC Central Committee adopted the "proposal of the CPC Central Committee on formulating the 14th Five Year Plan for national economic and social development and the long-term goals for the year 2035",in which Article 10 specifically puts forward the relevant suggestions of "promoting green development,promoting harmonious coexistence between human and nature",and points out that in the next decade,we should accelerate the promotion of green and low-carbon development and deepen the development We hope to fight the battle of pollution control and improve the efficiency of resource utilization in an all-round way.It can be seen that our government is paying more and more attention to environmental protection work,and will continue to improve environmental protection policies and laws and regulations in the future,which is a great challenge for the sustainable development of heavy pollution industry.With the continuous tightening of environmental protection policies in recent years,more and more enterprises have been exposed to environmental pollution incidents frequently.On the one hand,it has a great negative impact on the brand image and production and operation of enterprises,on the other hand,it seriously endangers people’s physical and mental health.Therefore,it is particularly important for heavy pollution industry enterprises to actively disclose environmental accounting information to maintain corporate reputation,improve the trust of stakeholders and the public,and help the government to better balance economic development and environmental protection in macro-control work.As one of the 16 types of heavy pollution industries,paper industry should become the key target industry for its characteristics of "high energy consumption","high emission" and "high pollution".Therefore,this paper takes C paper company as an example to illustrate the necessity and importance of heavy pollution enterprises to disclose environmental accounting information by studying the specific case.Firstly,this paper summarizes the research content of environmental accounting information disclosure at home and abroad,and puts forward the theoretical basis.Then,it elaborates the disclosure status of the case company from the carrier,content and form of environmental accounting information disclosure,and then uses the content analysis method to assign the value of the information disclosed.After unifying the comparison caliber,it uses the comparative analysis method to make a comparative analysis of the data of different enterprises in the contract industry and the historical data of C paper company,and finds that it has some problems in the environmental accounting information disclosure at the present stage In view of the existing problems and the current situation of enterprise management,this paper puts forward the countermeasures to improve the environmental accounting information disclosure of C paper company from four aspects: improving the quality level of enterprise environmental accounting financial information,enhancing the reference value of non-financial information,improving the guidance of information and consolidating the guarantee Foundation of environmental accounting information disclosure.In order to improve the current situation of environmental accounting information disclosure of C paper company,at the same time,it can play a certain exemplary role in the environmental accounting information disclosure of paper industry,and help the sustainable development of the industry.In this paper,from the perspective of a single economic subject,desalination of large sample research paradigm,through the study of specific cases of environmental accounting information disclosure,the sustainable development of enterprises as a vision,to explore the countermeasures to improve its environmental accounting information disclosure work,in order to more targeted to solve the actual problems of enterprises.However,as China has not yet established a systematic environmental accounting system,there is a certain subjectivity in using content analysis method to analyze the disclosure status of case companies,which is the limitation of this paper.