Research On The Evaluation Of Corporate Environmental Accounting Information Disclosure Quality Based On RAGA-PP Model

At present,environmental protection has become a global hot topic,and it is not just a topic that the natural sciences attach importance to.The social science field and various sectors of society have more and more urgent needs for corporate environmental information,especially environmental accounting information for companies in heavy-polluting industries.However,the theoretical research on China’s environmental accounting information is not deep enough,and the system construction is still not standardized enough.The quality of environmental accounting information disclosed by enterprises is generally low,and the quality is quite different.Therefore,constructing a set of reasonable evaluation index system and evaluation model is an urgent problem to be solved at present.This article first sorts out the existing literature from the three aspects of environmental accounting information disclosure influencing factors,form and content,and evaluation methods,and introduces the theoretical basis of this research,which provides theoretical support for the writing.Secondly,based on the principles of "relevance" and "reliability",an environmental accounting information disclosure quality evaluation index system containing 28 indicators was constructed,which broadened the breadth and depth of the indicators.Next,a projection pursuit(RAGA-PP)model based on real-coded accelerated genetic algorithms is constructed.This model can not only overcome the interference of traditional evaluation methods and the limitation of data structure,but also perform in processing high-dimensional nonlinear data.It has the advantages of better robustness,anti-interference and accuracy,and is easy to operate.Subsequently,this article selects listed thermal power generation companies that are heavily polluting industries as a sample,collects their 2015-2019five-year annual reports,investment prospectus,and social responsibility reports,and evaluates the quality of environmental accounting information disclosure of thermal power listed companies.The evaluation results show that the overall environmental accounting information disclosure level of thermal power listed companies is low,the disclosure is poor,and the disclosure motives are mostly passive.The mandatory disclosure of information disclosure is mere formality and lacks substantiveness.Finally,it analyzes the cause of the problem and puts forward feasible suggestions from three aspects: the government,enterprises and the public.The environmental accounting information quality evaluation index system and evaluation model constructed in this article are conducive to strengthening government supervision and advancing my country’s improvement of environmental accounting information disclosure related systems;it is conducive to the establishment of a good image of enterprises,enhancing environmental protection awareness,and increasing social responsibility;it is conducive to more stakeholders.Good access to corporate environmental protection information;it is conducive to providing a theoretical basis for other related research.