Construction And Application Of Quality Evaluation Index System For Environmental Accounting Information Disclosure Of Listed Companies

With the improvement of the socialist market economy system in China,more and more listed enterprises begin to pay attention to the ecological and environmental protection problems,especially the listed enterprises with high energy consumption and heavy pollution.At present,the disclosure of environmental accounting information in China’s listed enterprises is relatively scarce,on the one hand,it seriously affects the degree of investors’ information mastery and trust in the capital market;On the other hand,when the quality cannot be guaranteed,it is bound to aggravate the transition of listed enterprises to pursue economic benefits,ignore the overall social benefits and social responsibility.In view of this,this paper mainly aims at the present situation of the disclosure takes the key listed enterprises of China’s steel industry as the key research object.This paper makes a detailed study on the quality of the environment accounting information of the listed enterprises,and expounds the listed enterprises of the steel industry from two aspects of the content and the form of the disclosure of the environment accounting information,including the quality of the disclosure of the environment accounting information and the analysis of the problems and causes.The main problems include: non-standardization of environmental accounting information disclosure mode,incomplete content,poor timeliness and lack of supervision.In the end,this paper is based on the case analysis of the Maanshan Iron and Steel Group,and through the construction of a complete set of information disclosure indicators for the listed enterprises in the steel industry To evaluate the quality by Maanshan Iron and Steel Group,so as to put forward corresponding measures based on industry comparison.Such as: improving the content of information disclosure,constructing a coordinated supervision mechanism for stakeholders,standardizing the unification of the form and essence,etc.