Jinkong Coal Industry Environmental Accounting Information Disclosure Evaluation Research

At the general debate of the 75 th UN General Assembly in September 2020,China put forward the goals of carbon peaking and carbon neutralization.China promises to achieve carbon peaking by 2030 and carbon neutralization by 2060.Accounting information disclosure behavior of an enterprise is that the enterprise collects and sorts out the financial information related to itself and provides it to the information users of the enterprise,so that the information users can make correct decisions.Therefore,in view of the fact that environmental problems are getting more and more attention,enterprises should fully disclose environmental accounting information with a high view of social responsibility.Coal industry is one of the 16 key polluting industries identified in the Catalogue of Classified Management of Environmental Inspection Industries of Listed Companies.In the early stage of China's economic development,coal resources were exploited wantonly,which caused serious damage to the land layer and serious pollution of water resources.Therefore,the disclosure of environmental accounting information by coal enterprises will not only show the public the changes made by enterprises in environmental protection,but also accelerate the development of green economy.Firstly,this paper analyzes and integrates the data by inquiring the annual report,social responsibility report and prospectus of Jinkong Coal Industry,and analyzes the present situation of environmental accounting information disclosure of Jinkong Coal Industry.It is found that the current disclosure information of Jinkong Coal Industry is not comprehensive enough,and there is less effective information that can be inquired.From the disclosure content,the environmental accounting information disclosed by Jinkong Coal Industry is displayed in the company's annual report and internal control evaluation report.Judging from the way of disclosure,there is no fixed way of disclosure,and the position of disclosure of specific projects may change every year.In this paper,"reliability" and "relevance" are taken as the basis of index selection,22 evaluation indexes of environmental accounting information disclosure are set up,and the evaluation model of environmental accounting information disclosure in Jinkong coal industry is constructed.The analytic hierarchy process is used to weight 22 indexes,and the weight of each index is obtained.After that,the quality of environmental accounting information disclosure in Jinkong coal industry is scored by fuzzy comprehensive evaluation method combined with weight,and the listed companies in Jinkong coal industry and Shanxi coal industry are compared and analyzed.At the same time,according to the existing problems,this paper puts forward some reference suggestions,such as standardizing the environmental accounting disclosure channels,improving the awareness of environmental accounting information disclosure and strengthening internal and external supervision.