A Study On The Quality Of Environmental Accounting Disclosure Of Chihong Zinc Germanium

In recent years,with the proposal of new development concepts,the Chinese government has realized that increasingly severe environmental and ecological problems have become the main factor restricting economic development.How to develop the economy while protecting the ecological environment has become an important topic.The disclosure of environmental accounting information has emerged as the times require.Environmental accounting can comprehensively evaluate and report the investment status of enterprises in pollution control,environmental development,and other related activities generated in production activities.At the same time,in the case of public disclosure,enterprises can also have a comprehensive understanding of their environmental activities and have a certain understanding of the effects of their environmental activities.This also facilitates enterprise managers to conduct more reasonable evaluations of their business performance,and thus improve their internal management and control.China’s corporate environmental accounting information disclosure system was carried out one after another in the 1990 s.Compared with Japan,the United States,Europe and other countries,China’s theory and practice in this area are relatively lagging behind,and the relevant legal regulations are not perfect,therefore,the quality of environmental accounting information disclosed by my enterprises is relatively poor,and in most cases,enterprises prefer to choose the information that best meets their own interests for disclosure.How to improve the integrity and authenticity of the environmental accounting information disclosed by enterprises is a major issue that we must consider.The non-ferrous metal industry,as one of the 16 heavy polluting industries stipulated by the Ministry of Environmental Protection,has made more and more non-ferrous metal enterprises pay attention to the disclosure of environmental accounting information,and the society is more and more concerned about the quality of environmental accounting information disclosure,so it is necessary to study the quality of environmental accounting information.This paper selects Yunnan Chihong Germanium Co.,Ltd.as a case study,which is rated as the "top student" in environmental accounting information disclosure.Then,we quantified the corresponding environmental accounting information indicators by establishing AHP hierarchical analysis model and fuzzy comprehensive evaluation matrix,and made a quality rating summary table.As a result of the above study,the authenticity of the disclosed environmental accounting information of Chihongzhianggermane is to be verified and the definition of environmental accounting information is not clear.Therefore,to improve the disclosure of environmental accounting information of Chihongzhengermanium mine,it is necessary to strengthen the construction of environmental accounting information standards at the government level,improve the legal system of environmental accounting information disclosure,improve the third-party audit system of environmental accounting information at the society level,strengthen the public’s concept of environmental protection,and strengthen the construction of environmental accounting department and cultivate environmental acco unting professionals at the company level.