Research On The Quality Of Environmental Accounting Information Disclosure Of Beijing Jingneng Power Co.,Ltd

The report on the 20 th National Congress elevated "modernization of harmonious coexistence between man and nature" to one of the connotations of "Chinese-style modernization".It has once again defined the strategic task of building an ecological civilization in China in the new era.The general theme is to promote green development and harmonious coexistence between man and nature.In the implementation of green and low-carbon development,thermal power generation enterprises,which are related to the national economy and people’s livelihood,and also produce serious environmental pollution problems,have attracted wide attention.Therefore,the disclosure of environmental accounting information in thermal power industry is very important.It can not only serve as a bridge for the outside world to understand enterprises,help stakeholders to better obtain relevant information and supervise enterprises,but also enable enterprises to be aware of their impact on the environment in the process of development,discover and correct their own problems,and achieve a harmonious coexistence between enterprises and ecological environment while disclosing information.Beijing Jingneng Power Co.,Ltd.,as the first large joint-stock thermal power generation enterprise in the capital,is relatively representative in the thermal power industry.Studying the quality of its environmental accounting information disclosure and how to effectively improve the disclosure level can play a relatively representative role.In this paper,Beijing Jingneng Power Co.,Ltd.is selected as the research object.Firstly,the concept and theoretical basis related to environmental accounting information disclosure are sorted out by literature research method.Secondly,from the organizational structure,production and operation status of the company,the annual report and social responsibility report from 2017 to 20215 are selected as research data,in-depth analysis of the way,form and content of environmental accounting information disclosure of the company,and 23 other listed companies in the thermal power industry are selected as industry samples.By horizontal comparison between the sample company and Jingneng Company on the current situation of environmental accounting information disclosure from 2017 to 2021,it is found that the disclosure of Jingneng Company has some problems,such as scattered disclosure position,incomplete content,lack of reliability and foresight.Thirdly,the quality evaluation system of the company’s environmental accounting information disclosure is constructed.According to the existing laws and policies and scholars’ research,the quality of the environmental accounting information disclosure is refined into 19 indicators,which are quantified and scored.The weight calculation is carried out with the entropy method,and the disclosure quality of the company is scored according to the scoring standard and compared among the same industry.And analyze the quality results from both internal and external aspects.Finally,some suggestions are put forward to help the company further improve the quality of environmental accounting information disclosure.The research shows that the improvement of the quality of environmental accounting information disclosure is inseparable from the construction of enterprises themselves and the supervision of the government and society.Enterprises should strengthen their own environmental accounting information disclosure system.Cultivate their own environmental accounting talents.Establish the corresponding internal environmental accounting audit.