Research On Environmental Accounting Information Disclosure Of Hunan ZY Company Based On AHP-Fuzzy Comprehensive Evaluation Method

As we all know,in the development process of smelting enterprises,in addition to bringing huge economic benefits,they are often accompanied by damage to the environment.As the most important production area of non-ferrous metals in my country,Hunan Province should pay more attention to related issues.Although in recent years,my country’s ecological and environmental protection issues have been paid more and more attention by the public,and relatively obvious results have been achieved in environmental governance.However,the legal system regarding the disclosure of environmental accounting information is not sound enough,resulting in various problems in the environmental accounting information publicized by various enterprises.By sorting out and summarizing the research results of scholars at home and abroad in recent years,this thesis selects ZY company as a case company,and briefly describes the overall production and operation of ZY company from three aspects: company profile,operation status and production process flow.Then,in order to further explore the company’s environmental accounting information disclosure,this thesis collects and organizes the environmental accounting information that it disclosed to the public from 2015 to 2020.And through the use of AHP analytic hierarchy process,consulting relevant experts and fuzzy comprehensive evaluation method,the corresponding environmental accounting information indicators are quantified.Based on the quantified scores,this thesis finds that ZY’s environmental accounting information disclosure has problems such as incomplete disclosure methods,incomplete content,and lack of forward-looking information.In response to the problems found,the author proposes feasible improvement countermeasures for ZY company from three aspects: improving the way of environmental accounting information disclosure,perfecting the content of environmental accounting information disclosure,and improving the security system of accounting information disclosure.with a view to further improving the quality of its disclosures.