Research On The Quality Evaluation Of Environmental Accounting Information Disclosure Of M Company

Since the 21 st century,the economy of China has been developing continuously,and the frequent occurrence of pollution caused by water resources,air and solid waste has caused a huge impact on the normal life of Chinese people,so whether it is the government environmental protection department,or Chinese people pay more attention to the problems of ecological environmental protection.Coal enterprises are major polluters and key regions in the construction of green China.Environmental accounting information disclosure,as an effective way to supervise coal enterprises to fulfill their environmental responsibility,helps coal enterprises to understand their environmental behavior and implement sustainable development strategy,which is not only the internal management and development needs of the company,but also an important reference for other information users to make decisions.As a result,most enterprises will choose to actively promote the corporate image,and the punishment of enterprises for selective disclosure,resulting in the quality of environmental accounting information disclosure of enterprises on the whole presented uneven situation.Environmental accounting information disclosure is the need of national macro management,its quality is conducive to government supervision,the formation of a comprehensive supervision mechanism,timely prevention of environmental problems,but also conducive to the company’s own green development,for its organization,planning,decision-making to provide a timely and reliable basis.Therefore,it is very necessary to establish a scientific evaluation mechanism,clear,complete and reliable disclosure of environmental accounting information.This paper taking M Company,a leading coal enterprise in Shanxi Province,as an example,this paper collects and collates the research results on environmental accounting information disclosure at home and abroad,defines the related concepts of environment accounting,and quotes the relevant theories of environmental accounting information disclosure.The importance of establishing the quality evaluation system of environmental accounting information disclosure is put forward by analyzing the environmental information disclosure situation of M company at the present stage.The evaluation index system of this enterprise is preliminarily established from the dimensions of "relevance" and "reliability" by using analytic hierarchy process,and then quantified each index by combining the comprehensive fuzzy evaluation method to deeply evaluate the actual environmental accounting information disclosure status of M company industry.In view of the evaluation results and problems,this paper thinks that M company industry should improve its own awareness of disclosure,release independent environmental reports,and improve the internal management system of enterprises.At the same time,environmental accounting standards should be established and third-party supervision should be strengthened at the government level.This paper tries to find out the problems in the disclosure of environmental accounting information of coal industry by studying the quality evaluation work of the company,and puts forward the improvement measures accordingly.And establish a good image of the coal industry,to achieve the purpose of healthy and stable development of enterprises,for other coal enterprises to play a reference role.