Research On Environmental Accounting Information Disclosure Of Listed Enterprises In Printing And Packaging Industry

At present,China’s environmental protection issue has become a hot issue.Communist Party of China and Chinese government attach great importance to the protection and governance of the environment.As listed enterprises,they should respond to the call of Communist Party of China and Chinese government for taking responsibility for protecting the environment.In order to encourage listed companies to better engage in environmental work and accept the supervision of the public,the issue of environmental accounting information disclosure of enterprises is particularly critical.At the same time,printing and packaging companies should take on more environmental work and disclose higher quality environmental accounting information due to the ‘high pollution’ industry characteristics.Based on the above research background,the main purpose of this paper is to discuss the related issues of environmental accounting information disclosure of listed companies in printing and packaging.The content includes the following parts:First,this paper reviews the domestic and international literature on corporate environmental accounting information disclosure,and summarizes the concept and theoretical support of environmental accounting information disclosure for its printing and packaging listed companies.Secondly,according to relevant literature and documents,in accordance with the corresponding standards and methods,develop a set of index evaluation system suitable for environmental accounting information disclosure of printing and packaging enterprises,and take all 33 printing and packaging listed companies listed in China’s A-shares as research samples.According to the evaluation system,each company’s 2017 corporate environmental accounting information disclosure work was scored,and its disclosure status was analyzed and evaluated from a horizontal perspective.Thirdly,according to the status quo and evaluation of environmental accounting information disclosure of listed companies in printing and packaging,the problems are raised,including: the quality of corporate environmental accounting information disclosure is not high,corporate environmental accounting information disclosure is based on service enterprise image,corporate environment The method of accounting information disclosure is more uniform than random,and the lack of feedback mechanism for corporate environmental accounting information disclosure,and analyzes the causes of the problems.Fourthly,select the Hongbo Company Limited,the sample company with the highest score in the current situation evaluation,to analyze the case and analyze and evaluate its environmental information disclosure work for nearly 10 years from a vertical perspective.Fifthly,based on the enlightenment obtained from literature research and case analysis,it proposes countermeasures and suggestions for solving environmental accounting information disclosure problems of listed companies in printing and packaging from the perspectives of government,enterprises and society,including: establishing and improving the law of corporate environmental accounting information disclosure.Regulations and regulations regulate the content of corporate environmental accounting information disclosure,improve the audit and inspection of corporate environmental accounting information disclosure,focus on strengthening the supervision and management of corporate environmental accounting information disclosure;establish and improve corporate rules and regulations for environmental accounting information disclosure,and improve corporate management The awareness of environmental accounting information disclosure,training of employees related to corporate environmental accounting information disclosure;establishment of industry self-regulatory organizations in the printing and packaging industry,strengthening the supervision of the news media,and strengthening the supervision of public opinion.