| In the increasingly serious environmental problems today,mankind must adjust the formerly developmental way that is at the expense of the environment,otherwise,greenhouse gases,environmental pollution,waste of resources and a series of environmental issues will affect the country’s economic development and social long stabilization.At present,although the deterioration of the ecological and environmental conditions in China has slowed down,the overall situation is still not optimistic,environmental problems occur frequently,and the pressure on environmental protection is still greater.As the public’s awareness of environmental crisis has increased,sudden environmental accidents have been repeatedly punished,and environmental problems have caused serious negative impacts on the health of the people and public safety and hindered social stability.With the transformation and upgrading of China’s economy and the deepening of industrial restructuring,the environmental constraints of economic growth are strengthening.It is necessary for us to use professional knowledge to study the ways and extent of the impact of the activities of enterprises in production and management on the internal and external environment.The regulatory authorities and the community are increasingly demanding environmental information from companies,especially environmental accounting information for heavily polluting companies.Reassessing and understanding the accounting information of enterprises from the perspective of environmental accounting will help to improve China’s environmental accounting theory research system.The paper industry is a typical industry with large pollutant emissions and wide pollution range in heavy polluting industries,so this paper selects the listed companies in the paper industry as the research object and enhances the applicability of the information quality rating system.This paper takes the listed companies in China’s paper industry as an example,and evaluates the quality of environmental accounting information disclosed by constructing an environmental accounting information evaluation index system.This has a certain role in promoting the quality of environmental accounting information disclosure of listed companies in China’s paper industry,and provides a relatively complete evaluation plan for the environmental supervision of environmental disclosure information disclosure for enterprises in heavily polluting industries. |
