Quality Evaluation Of Environmental Accounting Information Disclosure Of Z Company

In 2020,"environmental protection" is still one of the key work contents in China.Affected by the epidemic situation,some enterprises shut down.In March,the environmental quality in many places in China has improved significantly.The monthly number of excellent air days set a new record.SO2,CO,PM2.5 and other indicators to meet the standard rate is also significantly improved.So,it can be seen that the production activities of enterprises have a greater impact on the environment,in order to solve environmental problems,the need for enterprises to focus on supervision,improve the quality of its environmental information disclosure is one of the effective measures.At present,the mode of environmental accounting information disclosure is more numerous,the content is cluttered and the quality of information is uneven.Therefore,the design of a reasonable quality evaluation system will not only help the internal management of enterprises and improve the quality of disclosure,but also facilitate the monitoring of the environmental situation of enterprises by relevant institutions.As a leading enterprise in the energy industry,Z company is a representative enterprise in the heavy pollution enterprises.The research on the quality of environmental accounting information disclosure can play a high representative role.In this paper,we first collected the research results of environmental accounting information disclosure at home and abroad through the literature research method,and defined the concepts of environmental accounting information,quality evaluation,and introduced the relevant theories.Then,a quality evaluation model is established,and 18 evaluation indexes are selected from the four levels of integrity,reliability,importance and significance.Then,the model is applied to company Z to obtain the quality evaluation structure of environmental accounting information disclosure,Through the analysis of the results,it was found that the causes of the problem of environmental accounting information disclosure in companies mainly lie in the weak environmental awareness,imperfect corporate governance structure,inadequate environmental accounting information disclosure system and other aspects.Based on this,this paper puts forward the corresponding improvement measures.This paper hopes to improve the level of environmental accounting information disclosure through the research on the evaluation of environmental accounting information disclosure quality of Z company.On the one hand,to meet the needs of different information users,on the other hand,to improve the corporate social image is conducive to the long-term development of the company.