Study On Environmental Accounting Information Disclosure Of Listed Petrochemical Enterprises In China

In recent years,the environmental accounting industry has developed rapidly.Among them,the disclosure of environmental accounting information has become a hot spot and trend in the development of environmental accounting industry,and it has also become the most prominent form of environmental operations in enterprises.Petrochemical industry as a pillar industry is a key link in green development governance.At present,China's environmental accountin???g information disclosure system is not perfect,petrochemical enterprises in the content of environmental accounting information disclosure is not open and transparent,the form is not standardized,the quality of uneven,can not meet the needs of the government,social supervision and management and green high-quality development of enterprises.There is relatively little literature on the overall evaluation of the environmental accounting information disclosure system in China.Most of them study the importance of environmental accounting information disclosure.They only stay on the surface qualitative description and do not study it in depth.Therefore,It is very important and urgent to study the environmental accounting information disclosure of listed petrochemical enterprises in China.Taking the listed petrochemical enterprises in our country as the research object,the paper makes clear the related introduction through the literature research method,and selects 30 listed petrochemical companies as research samples.We will collect sample annual financial reports,social responsibility reports,sustainable development reports,prospectus,and information disclosure platforms on environmental accounting,integrate and analyze the data,and analyze the existing problems in the disclosure of environmental accounting information of listed petrochemical enterprises in China.Emphasis is placed on in-depth and systematic analysis of the causes of the problems.From the two aspects of relevance and reliability of accounting characteristics,we tried to establish an environmental accounting information disclosure evaluation system,and used the more authoritative fuzzy evaluation method and analytic hierarchy process to analyze the weights of the evaluation indicators of sample enterprises,which not only promoted the adherence to quality first,but also gave priority to benefits.With the supply side structural reform as the main line of thought,it is also convenient for enterprises to perfect the all-factor index with higher combination weight.Improving environmental accounting information disclosure has two important meanings.First,for listed companies,it can improve the environmental activities of the company,improve the quality and efficiency of the company's operations,and enhance the image of corporate social responsibility;Second,for the company's stakeholders,it can fully understand the key information of environmental accounting in the company's operation,make rational decisions,and at the same time play a good role in monitoring the company and evaluate the company's sustainable development ability.This paper puts forward some suggestions to improve the environmental accounting information disclosure of listed petrochemical enterprises in China,and tries to promote the development of petrochemical enterprises in China to adapt to the green economic development,so as to provide theoretical reference for the development of environmental accounting information disclosure in China.