Research On Environmental Accounting Information Disclosure Of Paper Industry

Ecological civilization is now an important goal of national construction,and has been widely concerned by the country in recent years.The paper industry is a heavily polluting industry in China.The production and operation of paper enterprises will cause a lot of pollution to China’s environment.Therefore,the research on environmental accounting information disclosure of paper enterprises not only plays a vital role in China’s environmental protection,but also can promote the development of China’s ecological civilization construction.Based on the theoretical research on environmental accounting information disclosure,this paper studies the environmental accounting information disclosure of the paper industry with 20 listed companies in the paper industry from 2016 to 2020 as the sample enterprises.Firstly,it analyzes the environmental.accounting information disclosed in the annual reports,social responsibility reports and independent environmental reports of the sample enterprises from 2016 to 2020 from two aspects of disclosure carrier and disclosure content,And find out the problems existing in the environmental accounting information disclosure of paper enterprises and the reasons for the problems;Secondly,based on the problems,this paper puts forward the idea of environmental accounting information disclosure system,focuses on the disclosure of financial environmental accounting information,and constructs an environmental accounting system suitable for paper industry combined with the characteristics of paper industry,so as to design environmental accounting statements suitable for paper enterprises;Finally,jingxing paper industry as the practice object to verify whether the environmental accounting statements designed in this paper can meet the requirements of practical application,and put forward specific measures to boost the environmental accounting statements in China’s paper industry can be smoothly implemented and promoted.