Research On The Quality And Optimization Of Environmentalaccounting Information Disclosure Of Petroleum Enterprises Based On AHP-FCE Model

Since China’s economy has entered a new stage,its economic development has shifted from high-speed growth to high-quality development.General Secretary Xi Jinping emphasizes that "high-quality development is the primary task in building a modern socialist country in all respects." High-quality development aims for sustainable growth,focusing on ecological protection while maintaining economic growth.It requires enterprises to improve operational efficiency through green development,minimize pollutant emissions while achieving comprehensive development,and implement energy conservation,emission reduction,and industrial transformation and upgrading.Under the "dual carbon" goals,the petroleum industry,as one of the heavily polluting industries,exhibits severe pollution issues.In the context of global carbon emission reduction,enterprises must abandon the extensive development model characterized by "high input,high energy consumption,and high emissions" and advance towards an intensive economic development mode that relies on technological progress,improving worker quality,strengthening management,and enhancing benefits.In order to promote the high-quality development of the petroleum industry while paying more attention to environmental issues,it is essential for enterprises to regularly and comprehensively disclose environmental information through diversified channels.Evaluating the quality of environmental information disclosure by China National Petroleum Corporation(CNPC)and proposing relevant optimization measures will not only contribute to improving the company’s environmental information disclosure quality and promote high-quality development but also help enhance the environmental information disclosure quality of the entire petroleum industry.This study selects a representative enterprise in the petroleum industry — Petro China.Firstly,based on domestic and international research,the relevant concepts of environmental information disclosure are defined,and the related theoretical foundations are summarized.Secondly,the background of environmental information disclosure in the petroleum industry is outlined,and the methods and content of Petro China’s environmental information disclosure are analyzed,identifying the existing issues.Based on the AHP-FCE(Analytic Hierarchy Process-Fuzzy Comprehensive Evaluation)model theory,an evaluation index system for the quality of Petro China’s environmental information disclosure is constructed using the Analytic Hierarchy Process from three aspects:completeness,reliability,and comparability.The Fuzzy Comprehensive Evaluation method is then applied to evaluate and comprehensively analyze the company’s environmental information disclosure quality.Finally,optimization measures for the company’s environmental information disclosure quality are proposed,along with policy recommendations at the industry level.Through the analysis of the current status of Petro China’s environmental information disclosure,it is found that PetroChina discloses environmental information through various channels.However,the disclosed content is scattered and insufficient,mostly consisting of favorable information while lacking negative information disclosure and environmental information audit supervision.The overall score of environmental information disclosure quality of petrochina is "good",the integrity,reliability and comparability of first-level indicators are "good",but the performance of environmental financial information is "poor" of second-level indicators,the disclosure performance of environmental responsibility information still needs to be improved,and the vertical and horizontal comparability of environmental information is "average".Accordingly,related optimization measures and policy recommendations are proposed.It is hoped that these proposals will play a positive role in improving the quality of environmental information disclosure for Petro China and the petroleum industry,perfecting the environmental information disclosure system for both the company and the industry,better fulfilling their social responsibilities,and achieving high-quality economic development.