Research On The Construction Of Evaluation System For Environmental Accounting Information Disclosure Of Coal Enterprises

Since the formal promulgation and implementation of the "Environmental Protection Law"(2018.1.1),the domestic ecological and economic construction and development forms have become better.Since its development,all sectors of society have paid more attention to corporate environmental behavior than ever before.With the increasing public demand for corporate environmental information disclosure,traditional accounting work appears to be incapable,environmental accounting has emerged as the times require,and the era of the green economy is quietly approaching,and people are increasingly affecting the environment in the daily operations of enterprises attention.This puts forward new requirements for the disclosure level of environmental accounting information of enterprises.The environmental accounting information of enterprises is recorded and reported by the enterprises themselves.The disclosure of environmental accounting information of enterprises is not only related to the convenience of external information users in obtaining information.It is more related to the enterprise itself.The more comprehensive the disclosure,the more comprehensive the company can understand itself,in order to better find problems,and thus improve the environmental management level of the enterprise.However,in terms of policy,domestic policies on environmental accounting information disclosure are basically non-mandatory,and the amount of information disclosure is almost determined by the enterprise itself.Under such circumstances,the quality of corporate environmental accounting information disclosure is generally not high.As one of the more developed industries in the domestic secondary industry,the coal industry has a huge effect on national economic development and urban construction.The quality requirements of environmental accounting information disclosure of coal enterprises are much higher than those of other industries.The stakeholders of various parties have a much stronger demand for the quality of environmental accounting information disclosure of the coal industry than other industries.Therefore,the research object of this article is determined as China Shenhua.Since 2008,China Shenhua has released its social responsibility report for the first time.By the environmental chapter of the Environmental,Social and Governance Report(Social Responsibility Report)released in 2018,companies have made great progress in terms of disclosure content and disclosure forms,but the quality of environmental accounting information disclosure needs to be improved.Analyze the information of China Shenhua,analyze its disclosure status by reading its financial report and social responsibility report,and analyze the disclosure status of environmental accounting information.Then analyze the five causes of the problem in combination with the enterprise itself.Secondly,based on the relevant laws and regulations and the actual situation of the enterprise,from the perspective of "reliability" and "relevance",22 environmental accounting information disclosure quality evaluation indicators were established.The determination of the index weight needs to be completed by the analytic hierarchy process.Based on this,an environmental accounting information disclosure evaluation system suitable for China Shenhua is constructed.And use the analytic hierarchy process to weight 22 indicators to get the weight of each indicator.Finally,based on the evaluation system,the quality of the environmental accounting information disclosure of China Shenhua in the past two years was scored according to the scoring method.The study found that the quality of its disclosure has been continuously improved,which fully demonstrates that its awareness of environmental protection is getting stronger and stronger,but at the same time it proposes improvements based on existing problems Environmental protection awareness and professional quality,improve internal governance structure and environmental accounting information disclosure model,strengthen internal and external supervision and other reference suggestions,and urge China Shenhua to improve the quality of environmental accounting information disclosure.