Quality Analysis Of Environmental Accounting Information Disclosure

In the new century,at the expense of the environment,the national economy has grown rapidly.The frequency of air,water,solid waste pollution has gradually increased,and the harm caused by environmental pollution has gradually begun to penetrate into people ’ s daily life.The state ’ s attention to environmental issues has been greatly improved,and People’s attention to environmental problems has also been greatly improved.Heavy polluting enterprises are the main source of environmental pollutants,which naturally attracts extensive attention from external personnel.At present,the main problems existing in heavily polluting enterprises are : whether there is a high level and high quality to complete the related tasks of energy conservation and emission reduction issued by these countries;is there any action to actively support national environmental policy,etc.Paper industry is a traditional light industry,but it is also divided into heavy polluting enterprises,because of its high production will emit a lot of harmful gases,sewage and solid pollutants.Therefore,The paper industry is also responsible for the current environmental pollution in China.This paper starts with the formation and development of environmental accounting,and environmental accounting as the key word to retrieve and analyze a series of information such as its connotation and related information disclosure,and also forms a clear understanding of environmental accounting and its related definitions.Then,select some papermaking enterprises as the research object,with the help of the above sample enterprises,to understand the papermaking industry and the shortcomings.Then select some scientific quality evaluation methods according to comparative study.Once the preparation has been completed,it is possible to start building an evaluation system for the article.According to the characteristics of Huatai Paper,multiple indexes are designed from the three levels of “ integrity ”,“ compliance ” and “ reliability ”.The analytic hierarchy process is used to determine the index weight,and a set of environmental accounting information disclosure evaluation system suitable for Huatai Paper is constructed.The disclosure quality level is evaluated in the process of analyzing and studying their disclosure content and disclosure quality level.The problems existing in the disclosure process of enterprises are found,and the causes of the problems are studied and discussed,and the.The following conclusions are study: In order to meet the needs of sustainable development of enterprises and the green ecological economic development advocated by the state,enterprises should combine the existing business model and environmental protection,and enterprises should disclose transparent,open,real,effective and environmental accounting information,which is an indispensable important behavior of enterprises in the business process.Through research,this paper finds that although the disclosure level of enterprises has improved in recent years,there are still many problems,such as imperfect disclosure content,relatively dispersed disclosure channels,and lack of multiple disclosure attributes.Some disclosure contents are repeated and not updated in each year’ s disclosure,and some key information is not disclosed or beautified.At the same time,there is no disclosure of negative information.In the disclosure,enterprises make substantial disclosure of positive information but do not disclose negative information.The main reason for these problems is that enterprises do not attach importance to behavior,and the lack of detailed and standardized information disclosure process does not penetrate the management of enterprises,but only to cope with the enterprise information disclosure required by the state and society.In order to solve the problems found in the study,this paper designs a complete disclosure process for enterprises,designs the key steps in the disclosure process,and establishes a quality evaluation system.Enterprises in the disclosure of environmental accounting information can be disclosed in accordance with the designed process,but also in accordance with the quality evaluation system for quality evaluation.