Evaluation Research On Environmental Accounting Information Quality Of Heavily Polluting Listed Corporations In Jiangxi Province

With the development of Chinese economic level and the diversification of economic activities,environmental problems are not only concerned by the natural science field.Now,more and more economists and management scholars have also begun to conduct research on the environmental problems in their specialties.At the same time,the demand for environmental information from the regulatory department and all walks of life are increasingly strong,especially the environmental information of the heavy polluting corporations.At present,the theoretical research and regulations of environmental accounting in China are still deficient,and the disclosure quality of environmental accounting information is uneven.How to evaluate the quality of environmental accounting information disclosed by corporations is an urgent problem to be solved.First,the thesis reviews the study of enterprise environmental accounting information and information quality evaluation.The reviews provide a series of theoretical basis for this study.Then,this thesis used the heavily polluting listed corporations in Jiangxi Province as a sample to perform the case study.Using the content analysis to review the environmental accounting information disclosure of annual reports,social responsibility reports and prospectus.Then set up the quality evaluation on the basis of the quality characteristics required by current research,accounting standards and qualitative characteristics of accounting information.The methods of fuzzy evaluation,analytic hierarchy process is applied to build the evaluation mode.Finally,using the evaluation mode to evaluate the environmental accounting information quality of the sample corporations,the result of evaluation shows that the environmental accounting information disclosure quality of heavily polluting listed corporations in Jiangxi Province are generally poor.Finally the thesis proposed several suggestions to help improving the quality of environmental accounting information disclosure.The thesis takes heavily polluting listed corporations in Jiangxi province as anexample,evaluated the quality of environmental accounting information by setting up a evaluation index system.Improving the quality of environmental accounting information disclosure of heavily polluting listed corporations in Jiangxi province.It also provides a way to evaluate the quality of corporation's environmental accounting information for information users and regulators.