Research On Environmental Accounting Information Disclosure Of Automobile Manufacturing Industry Under Dual Carbon Background

In recent years,our country’s industry is in a stage of rapid development,extensive economic development has caused increasingly serious environmental problems,frequent environmental pollution events make people aware of the importance of environmental protection.The national government has also put forward the goal of reaching the peak of carbon and carbon neutrality,making the two-carbon goal a hot topic in the society.Nowadays,the automobile manufacturing industry is one of the major industries of global carbon emissions.The production and operation activities of listed companies in the automobile manufacturing industry are closely related to environmental issues.Therefore,the disclosure of environmental accounting information has become a very important step in environmental protection.Research on environmental accounting information of listed companies of Chinese automobile manufacturing industry needs to be improved,so it is necessary to accelerate the research of environmental accounting information disclosure.Therefore,this paper takes the environmental accounting information data of 121 listed companies in the automobile manufacturing industry from 2018 to 2021 as samples,analyzes the current situation of environmental accounting information disclosure of the automobile manufacturing industry,finds the existing problems of environmental accounting information disclosure of listed companies in the automobile manufacturing industry,analyzes the causes of the problems,and finally puts forward corresponding suggestions.This paper firstly expounds the current research background and significance of environmental accounting information disclosure of automobile manufacturing industry,and reads and summarizes the literature related to environmental accounting at home and abroad in recent years.Then it introduces the relevant theoretical basis of environmental accounting information and provides the theoretical basis for research.Then,121 listed companies in the automobile manufacturing industry were taken as samples,and the current situation of environmental accounting information disclosure in the automobile manufacturing industry was analyzed from the two aspects of environmental accounting information disclosure mode and disclosure content,and the content of environmental accounting information disclosure of 18 listed companies in the vehicle manufacturing industry was scored to further analyze the quality of environmental accounting information disclosure.Then through analysis to find the problems,such as the disclosure method is not fixed,the disclosure content is not sufficient,the lack of third-party audit,and then based on the research analysis to find the causes of the problems,including the environmental accounting information theory system is not sound,the lack of government supervision;Finally,combined with the current situation of disclosure,this paper puts forward relevant suggestions for the disclosure of environmental accounting information in this industry.This paper analyzes the automobile manufacturing industry as a sample,hoping to provide some reference for the improvement of environmental accounting information disclosure of automobile manufacturing industry.