Research On The Quality Of Environmental Accounting Information Disclosure Of Mining Enterprises

Environmental accounting information is a concrete manifestation of corporate environmental behavior and a direct proof of the responsibility and obligation of enterprises to undertake environmental governance.However,there are many problems.The quality of environmental accounting information disclosure is poor.There is a lack of quantitative data support and disclosure is relatively scattered.As a result,investors make wrong decisions due to information asymmetry.Environmental problems are further aggravated.Therefore,improving the quality of enterprise environmental accounting information disclosure has become an urgent problem to be solved.This paper selects Z Mining Company,which has developed rapidly in recent years,but has frequently encountered environmental pollution issues,as a research case.Referring to existing research and combining the characteristics of mining enterprises,this paper constructs an evaluation index system for the quality of environmental accounting information disclosure,and optimizes the index system through expert investigation.On this basis,AHP and FCE are used to evaluate the quality of environmental accounting information disclosure of Z Mining Company.The paper analyzes the reasons for the problems in enterprise information disclosure and give suggestions for improvement.The conclusions are as follows:(1)Combining the characteristics of mining enterprises,an indicator system for evaluating the disclosure quality in mining companies is initially constructed from three levels: comprehensiveness,reliability,timeliness,and comparability.After that,the indicator system is optimized through the Delphi expert survey method,and finally an evaluation index system containing 3primary indicators,8 secondary indicators and 26 tertiary indicators is formed.(2)Based on AHP and FCE,the evaluation results are as follows: the comprehensive evaluation result of the information disclosure quality of Z Mining Company is poor,with the quality evaluation of the "comprehensiveness" with the largest weight among the first level indicators being poor,and the quality evaluation result of the "environmental financial information" with the largest weight among the second level indicators being poor.Z Mining Company has big problems in the quality of environmental accounting information disclosure.Based on the above case analysis,this article proposes suggestions from the following aspects.The government should standardize the information disclosure system and strengthen external supervision.Enterprises should attach importance to talent introduction and training,and improve the internal control mechanism.The paper hopes to improve the quality of environmental accounting information disclosure of Z Mining Company and provides reference for other mining enterprises.