Research On The Quality Of Environmental Accounting Information Disclosure Of H Cement Company

When participating in voluntary tree planting activities,General Secretary Xi Jinping pointed out that “well-off is not comprehensive,and the quality of the ecological environment is the key”,and emphasized that while developing the economy,we must also speed up the solution to outstanding problems in the ecological environment.Environmental protection and environmental accounting information disclosure have become the government’s responsibility.The focus of common concern of society.As one of the heavy polluting industries of the 16 th National Congress of the Communist Party of China,the cement industry will cause serious air and water pollution during its production process.At the critical juncture of my country’s environmental construction,the cement industry should bear the brunt of it,assume social responsibility,and contribute to the construction of my country’s environmental protection cause.Contribute.As a representative company in the cement industry,H Cement Company can play a higher representative role in its research on the quality of environmental accounting information disclosure.This article first uses the literature research method to sort out the theoretical basis related to environmental accounting information disclosure,and defines related concepts;secondly,based on the sustainable development theory,the information asymmetry theory and the stakeholder theory,it analyzes the H Cement Company’s The production and operation situation and the status quo of environmental accounting information disclosure are mainly based on the disclosure method,form and content.It is found that H Cement Company has problems such as incomplete environmental accounting,scattered and imperfect disclosure content,and poor selfconsciousness in information disclosure.Through further analysis,it is found that the internal reasons that lead to the poor quality of environmental accounting information disclosure of H Cement Company are the imperfect corporate governance structure and the lack of environmental accounting professionals in the company.The external reason is that the relevant laws and regulations of our country are not perfect and lacking at the same time.Third-party supervision;again,use the analytic hierarchy process to evaluate the company’s 2012-2019 environmental accounting information disclosure quality,and compare the evaluation results vertically.At the same time,three representative companies in the industry are selected for horizontal comparison,and then It was found that the indicators that led to the low quality of disclosure of H Cement Company were improved;finally,based on the purpose of helping the company solve the disclosure problems and improve the quality of disclosure,suggestions for improvement were made to enrich the disclosure content,improve the disclosure method,and put the improvement suggestions in H Cement companies apply them and put forward corresponding measures to ensure the smooth implementation of improvement suggestions,so as to improve the disclosure quality of H Cement Company’s environmental accounting information,and at the same time provide certain references for other companies in the industry.