Research On The Quality Of Environmental Accounting Information Disclosure Of Maanshan Iron & Steel Co.,Ltd

Since the launch of the Fourteenth Five-Year Plan,China has set ambitious targets to achieve a peak in carbon dioxide emissions by 2030 and a basic beautiful China by 2035.Under the pressure of the urgent time and the arduous task of environmental protection goals,the disclosure of environmental accounting information has also gradually entered the public’s view and become an important channel to reflect and monitor the utilization of enterprise resources and the effectiveness of environmental governance.Iron and steel industry is one of the representative industries with heavy pollution and high energy consumption.It is also one of the main parties responsible for the deterioration of ecological environment.As one of the most representative listed companies in the iron and steel industry,Ma steel has many problems to be solved in the disclosure of environmental accounting information.Therefore,it is of both theoretical and practical significance to conduct an indepth study on the quality of information disclosure of Ma steel.Based on sorting out the existing literature and theories,this paper takes Ma steel as the research object to carry out an in-depth analysis of its information disclosure,aiming at effectively improving the quality of Ma steel’s disclosure.Firstly,comparative analysis is used to carry out a vertical analysis of the current situation of Ma steel’s environmental accounting information from two aspects of disclosure channels and content,and horizontal comparison is made by combining the current situation of disclosure of enterprises in the same industry,to reflect the disclosure level of Ma steel and lay the foundation for subsequent quality evaluation research.Secondly,a quality evaluation system is established based on 24 evaluation indexes from four aspects,namely completeness,comparability,reliability and clarity,and longitudinal annual comparison and horizontal industry comparison are made on the quality evaluation results of Ma steel,so as to further summarize and refine the problems existing in the quality disclosure of Ma steel,and further explore the causes of the problems.Finally,to improve the quality of information disclosure of Ma steel,this paper puts forward improvement suggestions from five aspects: objective,principle,channel,form and content,tries to construct a complete set of system suitable for Ma steel.It is also proposed to perfect the scientific and standard system,build a collaborative supervision mechanism involving the government,independent environmental audit and the public,and improve the safeguard measures for the governance structure of Ma steel,so as to provide guarantee for the smooth implementation of the improvement suggestions.In short,this paper takes the quality of information disclosure of Ma steel as the main research content.Based on the multi-angle analysis of the current situation of Ma steel’s information disclosure,this paper constructs a quality evaluation system to evaluate the quality of its disclosure,conducts a deep analysis of its disclosure problems,and proposes reasonable improvement suggestions and safeguard measures according to the root causes of the problems.It is hoped that the research in this paper will not only improve the quality of environmental accounting information disclosure of Ma steel,but also serve as a reference for improving the overall level of information disclosure and achieving green development in the iron and steel industry.