Research On Environmental Accounting Information Disclosure Of Paper Industry Based On Fiduciary Responsibility

The flourish of market economy has ended in the vigorous exploitation and utilization of environmental resources,which not only pollutes the ecological environment but also destroys the dynamic equilibrium of the ecosystem.At present,China is confronted with a dilemma of how to balance the relationship between the rapid development of economy and the pollution of environment.The current economic development model is now in a stage of gradually transforming into a sustainable economic development model,and the report of the 19 th National People’s Representative Meeting of the Communist Party of China also brought forward that we must resolutely fight against pollution,which indicates that it is still urgent to solve the arduous problems in environmental protection and pollution abatement in China.The paper industry,as an important basic raw material industry and one of the seriously polluted industry,its environmental governance problem is worthy of our great attention,its environmental accounting information disclosure is an important means to evaluate its environmental governance,so it is of great practical significance to study the environmental accounting information disclosure system of paper industry.Based on the theory of environmental accounting,the theory of entrustment responsibility and the theory of sustainable development,this paper selects Hengfeng Paper,which has a certain representative representation in the paper industry as the object of this case,adopts the qualitative and quantitative combination research method,I found that the information Hengfeng disclosed has better continuity.However,there is still a problem that the disclosure content does not reflect the performance of the entrusted responsibility of environmental protection well.Thus,starting from the paper-making process,the entrustment responsibility is further divided into the responsibility of making full use of environmental resources,environmental protection responsibility,the responsibility of environmental pollution,environmental restoration and the responsibility to evaluate the final effect of fulfilling the responsibility of environmental protection,so as to construct a new system of environmental accounting information disclosure index system guided by the entrustment responsibility,hoping to play a realistic guiding role in the soundness of the environmental accounting information disclosure system of the whole industry.