Comparative Study On The Disclosure Of Environmental Accounting Information In China And Japan Automobile Manufacturing Industry

Environmental accounting was formally introduced into China in 1992.From theoretical research to the introduction of legal provisions,environmental accounting information disclosure has become the focus of stakeholders.However,at present,the policy provisions related to environmental accounting information disclosure are extremely rare in China,and there is no unified disclosure system and a complete and clear system specification.Relatively speaking,Japan’s environmental accounting information disclosure has become more and more mature,and there are many advantages for our country to learn from,in order to make up for the lack of China’s environmental accounting information disclosure.Through the analysis and summary of the previous literature,it is found that there are many researches on environmental accounting information disclosure by Chinese scholars in recent years.Using content analysis method and literature induction method,the environmental accounting information disclosure reports of all walks of life are summarized,and suggestions are put forward for the deficiencies of environmental accounting information disclosure in China from all angles.However,few scholars use our country and international standards or environmental accounting information disclosure has been perfect in all aspects of the country to make a comparison,put forward good improvement measures,even if there is a comparison,it is only to use words to describe and summarize the differences between the two,there is no specific case to introduce,the suggestions put forward in this thesis are only on thesis,there are difficulties in the specific implementation.Because the research on environmental accounting information disclosure in China is not very extensive,especially for case study,this thesis selects SAIC Group and Honda,the representative enterprises of automobile manufacturing industry of air pollution source,to conduct case study.Through the combination of AHP and questionnaire survey,the thesis points out the differences between them in the aspect of environmental accounting information disclosure.Using AHP,it will involve the selection of indicators.Based on the theoretical research of the predecessors,this thesis designs the measurement indexes of each level from four aspects: scientific principle,operability principle,qualitative and quantitative principle and cost-benefit principle,which covers the environmental accounting information based on the theoretical research of the predecessors,combined with the environmental information disclosure guide and the characteristics of the automobile manufacturing industry The content of information disclosure,the enforcement of laws and regulations,third-party assurance and environmental accounting information disclosure form,design the first level indicators of integrity and reliability,among which the integrity of the index is designed from four aspects of environmental finance,responsibility,performance and management.The reliability considers the secondary indicators of disclosure quality control and information disclosure form.In each of them,the second level indicators are considered The third level indicators are designed more accurately under the level indicators,such as R & D investment,environmental liabilities,environmental governance achievements,etc.The weight is calculated by AHP and the score is calculated by the expert questionnaire.Secondly,according to the social responsibility report disclosed by SAIC Group on the official website and Honda’s sustainable report and financial report,independent third party personnel are invited to evaluate the third level indicators involved according to their respective disclosure degree,which can be divided into four levels: excellent,good,medium and poor,including fully disclosed,qualitative and quantitative disclosure The index can be rated as excellent,but only qualitative or quantitative disclosure.The disclosure position is not obvious.The scoring person shall be rated as "good" and "medium",and otherwise,such as no disclosure or few disclosed content,and may be rated as "poor".Finally,according to the rating,combined with the calculated index weight,combined with the fuzzy evaluation method,the final score of SAIC Group and Honda is calculated.According to the calculation results,this thesis analyzes the differences between the two,compares the advantages and disadvantages of environmental accounting information disclosure in China’s automobile manufacturing industry,and summarizes the reference of Japan in environmental accounting information disclosure based on China’s national conditions and the background of legal system,Based on four aspects of China’s automobile manufacturing industry environmental accounting information disclosure put forward constructive suggestions.