Research On The Environment Accounting Information Disclosure Quality Evaluation Of N Iron &Steel Co.,LTD

In recent years,the problems of environmental pollution have been increasing seriously.It has greatly gone against the concept of environmental and economic sustainable development.However,by completing the system of environmental accounting information disclosure and improving the quality of disclosure,the self-interest behaviors that enterprises occupy the environment resources exceedingly could be released more effectively,what's more,these improvements will create a positive effect on the market.As we all know,Iron and Steel enterprises are the important basis of economic development in China,thus the quality of their disclosure will affect the development of society and itself greatly.This study analyses the researches on environmental accounting information disclosure of scholars at home and abroad.It indicates that most researches focusing on the present situation,the contents and factors of disclosure whereas few ones talking about how to measure the quality of disclosure,not to mention the system of it.Therefore,after the deep study on N Iron & Steel Co.,Ltd.and based on its specific problems,combined with related theory and national policy requirements,it is significant to set up the integrated system which could evaluate the quality of the environment accounting information disclosure and put it into practice.This study focuses on the development course,internal and external driving factors and quality of the disclosure,adopting normative study together with case study.Following are the main contents: First of all,it introduces the development of environmental accounting information disclosure,mainly studies the N Iron & Steel Co.,Ltd.,analyses its existing problems and the factors based on the present situation of its disclosure;Secondly,it analyses the driving factors of building up the evaluation framework of environmental accounting information disclosure.Furthermore,it proposes the preliminary construction of evaluation framework and settles the evaluation basis of quality,also the study puts the framework into practice;Finally,it puts forward a series of intervention strategies for improving the disclosure quality from external and internal of enterprises.The study finds that the main driving factors of the disclosure quality are consist of two parts,one is government supervision and media supervision by public opinions which come from the external of enterprises,another come from the internal management organization of enterprises,such as industry factors,market conditions,the laws and regulations and financial condition of the enterprise itself;Based on the above factors,this study sets up the evaluation framework and puts it into practice,then obtains the result that the disclosure quality of N Iron & Steel Co.,Ltd.should be improved;thus this study puts forward the strategies to improve the quality of environment accounting information disclosure,proposes the coordinated supervision mechanism between stakeholders,regulates the disclosure system,and optimizes the structure of corporate governance and decision-making mechanism.This study has provided advices for the setting up of disclosure system in N Iron &Steel Co.,Ltd.,also provided constructive suggestions for macro departments when policy setting.At the same time,it has promoted the further development of environmental accounting,provided reference for other pollution enterprises on environmental information disclosure.