Evaluation System Construction Research On The Environmental Accounting Information Disclosure Quality Of Papermaking Industry

In recent years,at the cost of ecological environment deterioration,China’s economy has accelerated development.The frequency of air pollution,water pollution and solid waste pollution is also gradually increasing,which seriously affects people’s daily life.The state and the government pay more attention to environmental problems,and the people’s attention to environmental problems is also greatly improved than in the past.As the main source of environmental pollutants,heavy polluting enterprises naturally receive extensive attention from the outside world.Therefore,the major problems faced by heavy polluting enterprises are: whether to complete the national task of energy conservation and emission reduction with high quality and high standard;Whether to take action to support the national environmental protection policy,etc.Among them,although the paper industry as a traditional light industry,but also because of its large output,water,pollution and other characteristics,become the "backbone" of heavy polluting enterprises.Therefore,it should also be responsible for environmental protection.The theorists also try to promote the standardization of enterprise environmental behavior by strengthening the research of environmental accounting.Therefore,in recent years,the focus of environmental accounting research began to change from the concept of environmental accounting to the research of environmental accounting information disclosure.In this paper,starting from the emergence and development of environmental accounting,a large number of data and literature on environmental accounting,environmental accounting information disclosure and the quality and evaluation of environmental accounting information disclosure are sorted out,so as to have a systematic understanding and recognition of environmental accounting and its related concepts.Secondly,the paper selects some paper enterprises as the research object,analyzes the current situation of environmental accounting information disclosure from two aspects of disclosure content and disclosure mode,and finds out the common problems of environmental accounting information disclosure of paper enterprises.According to the comparative analysis,choose the appropriate quality evaluation method,and build a suitable system to evaluate the quality of environmental accounting information disclosure of paper enterprises.Finally,based on the analysis results of the evaluation system,the fuzzy comprehensive evaluation method is used to transform the qualitative results into quantitative results,and the corresponding suggestions and enlightenment are put forward.In this paper,through the construction of the paper industry environmental accounting information disclosure quality evaluation system is applied to Chenming paper,according to the evaluation results,the following suggestions and conclusions are drawn: first,the enterprise environmental accounting information disclosure should achieve the combination of qualitative and quantitative,and quantitative requirements.Second,the content of environmental accounting information disclosure should be unified and standardized.Here,the government needs to issue corresponding laws and regulations to assist and restrict the content of information disclosure.Third,the use of multi-channel joint disclosure,flexible use of media,network and other means of communication,so that the enterprise’s environmental information more comprehensive disclosure to stakeholders and the public,to the good image of the enterprise bonus.Fourth,enterprises can choose to write independent environmental information reports if they have the ability to do so,so as to make the information disclosure more standardized and comprehensive.Fifth,other professional institutions should be employed to supervise and verify the disclosure of environmental information,so as to enhance the credibility of information disclosure.