Research On Disclosure Of Environmental Accounting Information Of Jinhe Industry

Although the high-speed development of economy makes people ’ s living standard get remarkable promotion,but also brings very serious environmental pollution problem.In order to control environmental pollution,our government has introduced various laws and regulations in recent years,media reports on environmental protection are increasing,and environmental protection has been mentioned more and more in social public communication.As the pillar of China’s economic development,enterprises must give consideration to environmental protection while creating economic benefits.Under such a background,environmental accounting information disclosure emerges as the times require,and becomes an important way for all circles of society to participate in Environmental Protection Supervision.The request enterprise carries on the environmental accounting information disclosure the voice along with the environmental protection question attention enhancement year by year high.At present,although China began to explore this area,but because of a late start,limited time for development,there are still many thorny issues.Therefore,it is of great practical significance to find out the loopholes of environmental accounting information disclosure and put forward the perfect measures.First of all,the use of literature research method for the study of experts in this field,to understand the current research results and mainstream research direction.In addition,the environmental accounting information disclosure involved in the definition of the concept,the need to use the research theory is described.Secondly,Anhui Jinhe Industrial Co.,Ltd.is the object of this study,it is a double-main business of heavy pollution enterprises.On the one hand,from the main business,corporate structure,revenue and other aspects of jinhe company introduced the basic situation,on the other hand,jinhe company in the policy environment is outlined.Combined with its own situation and policy research why the company Environmental Accounting Information Disclosure,and so far,the disclosure of the status quo.Thirdly,analytic hierarchy process(AHP)and fuzzy comprehensive evaluation method are the main research methods used in this paper.In order to evaluate the quality level of environmental accounting information disclosure of jinhe company,this paper uses this method to establish an evaluation index system.According to the evaluation results,the following problems exist in jinhe company: the initiative of disclosure is not high,the disclosure form is unitary,the content is empty,the credibility is not good,and the company can not disclose in time,which results in these problems,in this paper,the subjective and objective aspects should be considered.Finally,on the basis of the analysis of the causes of the problems,this paper puts forward that the internal enterprises should improve the autonomy of environmental accounting information disclosure,perfect the internal supervision and lay stress on the staff training,and improve the legal system of environmental accounting information disclosure externally,four practical and feasible optimization countermeasures for constructing the supervision system of accounting information disclosure in external environment.