Research On The Quality Of Environmental Accounting Information Disclosure Of Xinan Co.,Ltd

Economic development makes the contradiction between economic benefit and ecological benefit more and more serious.Environmental protection is facing unprecedented challenges.Pollution has seriously affected China’s sustainable development.As the main body that discharges pollution and consumes resources,enterprises should actively undertake environmental protection responsibilities.Environmental accounting can not only account for enterprise environmental activities,but also an important method to improve the efficiency of enterprise environmental protection.As the final result of environmental accounting,information disclosure can make enterprise environmental activities and their impact more intuitive and clear.In this context,this paper sorts out the research status and achievements at home and abroad,Based on the correlation theories of environmental accounting,this paper makes a case analysis around the current situation of environmental accounting information disclosure of Xinan Co.,Ltd,and expounds the current situation of environmental accounting information disclosure of Xinan Co.,Ltd by consulting and sorting out the annual report,social responsibility report,sustainable development report and other reports of Xinan Co.,Ltd from2013 to 2020.Secondly,in order to evaluate the disclosure quality more objectively,this paper selects 21 environmental accounting information disclosure indicators based on the theoretical basis,relevant legal systems and the specific situation of the disclosure status of Xinan Co.,Ltd,and uses the analytic hierarchy process and fuzzy comprehensive evaluation method to build a set of disclosure quality evaluation system to quantitatively evaluate the disclosure quality of environmental accounting information of Xinan Co.,Ltd.According to the current situation analysis and quality evaluation results,it is found that the environmental accounting information disclosure of Xinan Co.,Ltd has some problems,such as incomplete disclosure content,insufficient information reliability,poor information comparability and lack of forward-looking report.The causes of the problems include: the system is not perfect and the regulatory responsibility is not clear;The lack of special audit makes it difficult to ensure the authenticity;There are limitations in the report and no disclosure system has been formed;The profit fluctuates greatly and the information disclosure is restricted;Insufficient awareness of disclosure and shortage of compound talents.According to the analysis results,this paper puts forward the following targeted suggestions to improve the quality of environmental accounting information disclosure of Xinan Co.,Ltd: promoting system construction and strengthening disclosure supervision;Formulate special standards to play the role of audit;Improve the operation and profitability;Improve the disclosure system and prepare environmental reports;Improve the awareness of disclosure and pay attention to personnel training.This paper aims to take Xinan Co.,Ltd as an example to enrich the relevant research on environmental accounting in heavy pollution industries,promote the improvement of the quality of industry disclosure,and provide assistance for the realization of green development.