Research On The Optimization Of Environmental Accounting Information Disclosure Of JINGXING PAPER Under The Background Of Carbon Peaking And Carbon Neutrality

With the continuous evolution and development of China’s economy,the problem of environmental pollution is particularly worrying,In particular,the proposal and commitment of "carbon peak" and "carbon neutralization" goals have pushed China’s environmental protection problems to forefront storm.The company’s environmental really maters,pollution problem not only threatens its own development,but also has a greater negative impact on the society.Coordinating the company’s operation and production and protecting the environment is an urgent problem that needs to be solved at present.Energy saving and emission reduction,and strengthening environmental protection awareness and management are the social responsibilities of enterprises,The basic to achieve energy conservation and emission reduction is to standardize and accurately record and account the environmental information such as pollution and resources consumed in the production and operation of enterprises.Therefore,Environmental accounting information disclosure has begun to attract more attention from enterprises,governments,and the public.However,compared with the United States,Japan and Europe,China’s research on environmental accounting started relatively late.At present,it lacks a very mature environmental accounting system,which is difficult to reasonably meet the information needs of demanders.The goals of "carbon neutrality" and "carbon peak" make the quality of disclosed environmental accounting information attract more attention and attention.Therefore,it is urgent to create a standardized and accurate environmental accounting and information system to implement the above goals.The pollution level of paper industries relatively high among the heavily polluting industries.It is listed in the key list of prevention and treatment of the new air pollution and water pollution prevention and control policies issued by the state.Therefore,we will study the environment of representative companies in the paper industry.Disclosing the status of accounting information,understanding existing problems,discussing solutions,and putting forward reference suggestions will not only facilitate the green development of Chinese companies,but also facilitate my country’s sustainable economic development.Combined with this development background,the Environmental Report,which is typically disclosed separately in the paper industry,and has a relatively large-scale Jingxing Paper Industry was selected as the research object for research.After combing and summarizing the reality of foreign and domestic research,it studied the actual situation of the paper industry in the disclosure of environmental accounting information,Use the case study method to sort out and summarize the contents of the environmental report of Jingxing paper industry,annual reports,social responsibility reports and other carriers,and summarized the disclosure,existing deficiencies and problems in,and explores the reasons behind it.Among them,the weak accounting strength of environmental and the unsound accounting system are the main reasons — the preparation of environmental report of Jingxing paper is completed through outsourcing.Considering these problems,this paper emphasizes and puts forward some suggestions,such as building a perfect environmental accounting system from the system,disclosuring more value information from content,and improving the environmental protection awareness and accountants from the perspective of talent training,Improve the quality of disclosure of environmental accounting information.Finally,it summarizes the full text,and puts forward specific suggestions to improve,protect and improve environmental accounting information disclosure.