Study On The Quality Of Environmental Accounting Information Disclosure In Paper Industry

As a world-class pulp producer and pulp consumer,China’s paper industry is an essential part of People’s Daily life and social and economic development.However,because of its technical characteristics,the paper industry in the production process is difficult to avoid a lot of natural resources,discharge a large number of pollutants,so the environmental pollution of the paper industry is very prominent.At the 19 th National Congress of the Communist Party of China,President Xi Jinping clearly proposed to reform and innovate the green,ecological and environmental supervision system.However,environmental accounting information can strengthen the effective supervision of environmental information users on various internal environmental problems of enterprises and force enterprises to develop green.In order to supervise the paper industry to fulfill its environmental responsibility effectively,environmental accounting information disclosure can be adopted.Environmental information disclosure can fully reflect the utilization efficiency of environmental resources,pollution control and environmental performance of papermaking industry,which is a necessary condition to solve high pollution and high consumption.It must be pointed out that although environmental accounting disclosure can effectively supervise and restrain the environmental protection behavior of the paper industry,in practice,there are still some problems such as not detailed disclosure content,single disclosure method,qualitative disclosure method,lack of quantitative disclosure,lack of specific disclosure procedures and so on.Therefore,under the requirement of sustainable development concept,the paper industry urgently needs to disclose comprehensive,orderly,reliable and abundant environmental accounting information.Based on the annual report,prospectus,social responsibility report and environmental responsibility statement of listed companies in the paper industry,this paper systematically analyzes the current situation of environmental accounting information disclosure in China’s paper industry.Secondly,this paper selects 13 indicators from two perspectives of environmental financial information and environmental performance information,and establishes the quality evaluation system of environmental information disclosure in China’s paper making industry according to the analysis of 13 indicators.Then the entropy weight method is applied to evaluate and analyze the quality of environmental accounting information disclosure of listed enterprises in China’s paper industry.Some problems are discussed.Taking BH enterprise as a case company,this paper analyzes the situation of BH joint-stock company’s environmental accounting information disclosure in recent three years and points out the existing deficiencies by applying the quality evaluation index system of environmental accounting information disclosure in China paper industry constructed in this paper.Finally,according to the specific problems,improve the relevant laws and regulations,strengthen information disclosure,strengthening the social and the regulation of the third party,"Internet +" four aspects put forward relevant Suggestions,in order to improve the environmental accounting information disclosure quality of pulp and paper industry in our country,for the enterprise decision makers and the information users provide real and effective information,promote the green and healthy development of the papermaking industry,It also provides reference for the disclosure of environmental accounting information in other pollution fields.