Study On Quality Evaluation Of Environmental Accounting Information Disclosure Of M Electric Power Company From The Perspective Of Low Carbon Economy

With the development of the economy,the environmental costs are rising,and the lowcarbon economy,which is based on low-carbon,low-pollution,has become the focus of worldwide attention.Electric power is the major energy source in China,and it plays an important role in the development of Chinese economy.In China,solar thermal,hydropower and thermal power generation are mostly used as energy production methods,and the use of thermal power generation is the mainstay.In the process of production power generation,thermal power plants not only produce a large amount of dust,ash and slag,but also generate waste water and waste liquid during the operation of machinery and equipment.Therefore,the study on the disclosure of environmental accounting information is of great importance to the sustainable and sound economic development in China.Moreover,the environment information disclosure in electric power industry is not perfect,and the quality of information disclosure is not high,and it is not realistic and responsible.From the view of low carbon economy,this article firstly looks back the domestic and foreign documents related to environmental accounting information disclosure.Secondly,according to the new requirement of low-carbon economic environmental accounting disclosure and environmental accounting concepts,Taking M Power Company as the research object,this paper analyses the contents and forms of the information disclosure.In this paper,the AHP method is used to construct the quality assessment model of environmental accounting information disclosure,which is constructed by using the analytic hierarchy method,and in the selection of indicators,the relevant research results of Chinese scholars are combined with the laws and regulations promulgated by the state,the current relevant research results of Chinese scholars,and the current national conditions and environmental information users’ requirements of environmental information in China,an evaluation model containing 4 dimensions and 21 indicators is constructed.Through the model evaluation method,the Current Situation of Environmental Information Disclosure in M Power Company,and through the fuzzy evaluation method,there are certain shortcomings in the environmental accounting information disclosure of M power enterprises.First of all,the information disclosure content of M power enterprises is not comprehensive,the disclosure of relevant data is insufficient,and the proportion of qualitative description far exceeds that of quantitative description.Secondly,the reliability of information disclosure has not been verified,and enterprises lack external independent third-party supervision and public and media evaluation,which is also a problem that almost all enterprises currently have.The author believes that the main reason for this problem is that the awareness of special auditing of social and environmental accounting is not strong.Second,information disclosure in M Power Enterprise Environmental Accounting Information has not been standardized;Finally,the company did not disclose relevant announcements in public channels in a timely manner,and the comparability and timeliness of environmental information were insufficient.Based on the construction of the Environmental Accounting Information Quality Evaluation System and its application in M power,this paper not only provides a practical sample and experience for the low-carbon development of other enterprises,but also helps to promote other companies to actively take low-carbon actions,earnestly carry out their social duties,and ultimately jointly achieve the dual carbon goal.