Research On Environmental Accounting Information Disclosure Of Papermaking Enterprises ——Take CM Enterprise As An Exampel

Under the development tide of economic globalization,China’s economy keeps a stable development path,but also accompanied by obvious environmental pollution problems.Since the promulgation and implementation of the environmental protection law of the development of green economy has become the top priority of ecological economy development,at the same time the enterprise essentially belongs to the leader of the pollution of the environment,so the production and business operation activities itself can make the enterprise face the negative effects,therefore require companies to participate in environmental protection and environmental management,take the initiative to assume social responsibility,Therefore,promoting the effect of environmental accounting information disclosure will have far-reaching value and influence.The company level needs to conduct internal accounting information disclosure management,so as to feedback the information of enterprise environmental protection activities and economic activities,which can have a positive impact on the long-term healthy development of enterprises.However,because the domestic environmental accounting research time is not long,and is limited to the theoretical research level,has not improved the environmental accounting information disclosure system,the legal system is not sound,the lack of standardized guidance of enterprises,This leads to problems such as weak subjective will of disclosure,failure to maintain uniformity of disclosure methods,incomplete internal disclosure content and weak comparability of information.Therefore,on the whole,the quality of environmental accounting information disclosure in China is relatively low,and the disclosure function lacks positive effect and effect.First of all,based on literature research,this paper systematically studied and studied relevant literatures at home and abroad.Then it describes the contents and ways of environmental accounting information disclosure adopted by the paper industry.Then,this paper uses case study method to select CM enterprise as the research object,and collects and summarizes relevant information in its various disclosure carriers（such as annual report,social responsibility report and enterprise official website,etc.）.Then,through comparative analysis,this paper evaluates the environmental accounting information of CM enterprise from 2016 to 2020.Judge the changes of environmental accounting information content,and then explore the problems in the accounting information disclosure of CM enterprises.The results show that: Chinese enterprises do not have a complete system management standards,when protecting the independence of accounting information,accounting information disclosure integrity and comparison is weak,lack of complete accounting information disclosure.Therefore,enterprises need to stand in an objective perspective,improve their environmental awareness,and voluntarily disclose accounting information.In addition,government departments should also establish environmental accounting information disclosure standards,strengthen the effect of external supervision,so that information users can strengthen the effect of environmental protection.