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Research On The Quality Evaluation Of PetroChina’s Environmental Accounting Information Disclosure

Posted on:2023-07-17Degree:MasterType:Thesis
Country:ChinaCandidate:R F ChenFull Text:PDF
GTID:2531306626490814Subject:Accounting
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Since the beginning of the "14th Five-Year Plan",China has been continuously promoting green development on the main track of high-quality development,emphasizing the importance of low-carbon environmental protection,and constantly realizing innovation and breakthrough in the field of ecological civilization with the concept that lucid waters and lush mountains.The implementation of a series of laws and regulations has strengthened the foundation and added impetus to the environmental protection cause.Under the background of the normalization of the epidemic,China’s economic growth rate has slowed down,and at the same time,more attention has been paid to the field of ecological environment protection,and the supervision of heavily polluted industries has gradually increased.As one of the heavily polluted industries,petrochemical industry’s performance in environmental protection has attracted more and more attention.For petrochemical enterprises,the high-quality disclosure of environmental accounting information can not only comprehensively and detailedly report the achievements of enterprises in environmental protection to the public,but also establish a good corporate image for them,which will bring a lasting positive impact.Therefore,how to effectively optimize and upgrade the disclosure quality of environmental accounting information is the focus of petrochemical enterprises.The thesis selects Z Company as the main research object.Through analyzing and studying domestic and foreign research on environmental accounting information disclosure in recent years,based on the current situation of environmental accounting information disclosure of Z company,the study summarizes the existing problems in environmental accounting information disclosure of Z company,including unclear disclosure of quantitative information,lack of reliability and initiative of disclosure.The main reason is that the internal management of environmental accounting information disclosure needs to be strengthened,and that there is also a lack of internal institutional constraints and strong external supervision in environmental accounting information disclosure.Then,the study employs Analytic Hierarchy Process to select a total of 5 secondary indicators and 18 tertiary indicators to build Z company’s environmental accounting information disclosure quality evaluation system,combined with Fuzzy Comprehensive Evaluation method to quantify the indicators at all levels.Finally,the evaluation results is given.In view of the evaluation results and existing problems,this paper believes that Z company should enhance the awareness and initiative of environmental accounting information disclosure,and further improve the content and quality of disclosure.In addition,China should also improve the legal system of environmental accounting information disclosure and strengthen the corresponding disclosure supervision.This paper hopes that through the research on the evaluation of environmental accounting information disclosure quality of CNPC,it can provide reference for how to further improve the strategy formulation of environmental accounting information disclosure quality of CNPC,and also hope that it can be used by other petrochemical enterprises.
Keywords/Search Tags:Environmental accounting information, Disclosure quality, Analytic Hierarchy Process, Fuzzy Comprehensive Evaluation
PDF Full Text Request
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