Research On The Quality Of Environmental Accounting Information Disclosure Of H Thermal Power Group

Since the reform and opening in the 20th century,China’s development speed has gradually accelerated,now China’s registered enterprises more than cattle hair,all kinds of large power generation enterprises have more than 70.Thermal power industry is listed as heavy pollution industry by national environmental protection department.Thermal power industry has high emissions,high energy consumption and other production characteristics,so it should become the key supervision object in China.Listed companies in thermal power generation industry,as an important part of economic and social resources and people’s lives,should pay attention to the protection of ecological environment and assume the responsibility of protecting human living environment while consuming natural resources to obtain profits.They should not only pursue economic interests and wantonly destroy the environment.To require listed companies to assume the responsibility of protecting the environment,it is necessary to require the company to disclose its environmental accounting information to supervise the company’s production and business activities,which is also conducive to restricting the company’s unconstrained production and business activities that destroy the ecological environment and pollute the environment.But at present,only a few of listed companies in our country can actively and perfect disclose environmental accounting information,and the majority of the company environmental accounting information disclosure is not high quality or accurate.This paper studies the status of environmental accounting information disclosure of listed companies of thermal power generation enterprises,in-depth analysis and exploration of some problems,in order to improve the quality of environmental accounting information disclosure of listed companies of thermal power generation enterprises,in order to achieve the expectation of simultaneous development of Chinese economy and environment.In this paper,literature research method is firstly used to sort out the relevant literature of environmental accounting information disclosure.Then,based on sustainable development theory,social responsibility theory,stakeholder theory and information asymmetry theory,environmental accounting information disclosure is deeply studied.Then,according to the actual situation of H Thermal Power Group,18 evaluation indicators are selected from the four levels of relevance,reliability,comprehensibility and comparability to establish a quality evaluation system,and the environmental accounting information disclosure of H Group is evaluated.The results show that H Group has problems in the disclosure of environmental accounting information,such as insufficient disclosure content,insufficient quantification of disclosure,and lack of reliability of related disclosure.In view of this situation,this paper puts forward the corresponding optimization suggestions.This paper hopes to improve the level of environmental accounting information disclosure of H Thermal Power Generation Group by studying the quality evaluation of environmental accounting information disclosure.On the one hand,it can meet the needs of different information users and on the other hand,improve the social image of the enterprise,which is conducive to the long-term development of the company.