Environmental Accounting Disclosure In The Paper Enterprises And Countermeasures

With the high quality development of China’s economy in the 21st century,ecological problems have come along with it.At present,the degree of environmental pollution is increasing,and the probability of air pollution,water pollution and solid waste pollution in life is increasing day by day,and the increasingly poor environment poses a great threat to people’s healthy life.Therefore,environmental issues are receiving increasing attention in many countries,and relevant environmental protection laws and regulations have been introduced one after another,but the phenomenon of increasing environmental violations by listed companies has not been alleviated.These highly polluting enterprises will inevitably damage the environment in their daily operations,but some of them may blindly pursue profits by exceeding emission standards,which will undoubtedly cause more serious damage to the environment.If these high emitting enterprises can disclose relevant environmental accounting information to stakeholders,government and other non-profit related departments in a timely and effective manner,then on the one hand,government and other related departments can target to improve environmental regulations and introduce new norms;on the other hand,stakeholders can also keep abreast of the operation status of the enterprises and make appropriate investment decisions.All these can help highly polluting enterprises to take the initiative to comply with relevant national standards in their production and operation and reduce the occurrence of environmental pollution incidents.Although relevant environmental laws and regulations have been promulgated in recent years,no unified standard has been formed in the content and method of environmental accounting information disclosure.Different listed companies use different disclosure methods to disclose different information,which naturally affects the quality of environmental accounting information disclosure.With such a vicious circle,it is difficult to cure the environmental problems.Therefore,it is the starting point of this paper to make listed companies in these highly polluting industries disclose environmental accounting information more accurately and effectively,and to enhance the use value of information.Paper industry,as one of the 16 heavily polluted industries in China,has the characteristics of high resource consumption and high discharge of "three wastes",which makes the environmental pollution of paper industry more serious.Whether the market can fulfill the national requirements of energy conservation and emission reduction,whether it can make a real-time transition to low-carbon environmental protection,and whether it complies with the national environmental protection regulations,etc.,has given the greatest concern.Based on the above situation,this paper hopes to explore the path of improving environmental information disclosure in paper industry by studying the problems and countermeasures of environmental information disclosure in Chenming Paper Industry,and to find the optimal path of environmental accounting information disclosure in paper industry that meets the expectations of the state and people,with the ultimate goal of promoting the sustainable development of paper enterprises.However,due to the current disclosure system of environmental accounting information in China,there are no perfect laws and regulations in China’s paper industry,which is very unfavorable for the disclosure of environmental accounting information in paper industry.Therefore,this paper analyzes the problems of Chenming Paper Company’s current disclosure of environmental accounting information,gradually clarifies the causes of its present disclosure situation,puts forward effective countermeasures from the government and enterprise level,and takes Chenming Paper Company’s specific data and projects as an example to build a perfect accounting system of environmental accounting information,in order to provide reference for other listed companies in paper industry and finally provide a powerful force for environmental governance.