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Evaluation Of Quality Of Environmental Accounting Disclosure Of Ansteel

Posted on:2022-01-16Degree:MasterType:Thesis
Country:ChinaCandidate:S Q ZhangFull Text:PDF
GTID:2481306722967739Subject:accounting
Abstract/Summary:PDF Full Text Request
In recent years,China has paid more and more attention to environmental protection.The concept of sustainable development has been widely recognized in all walks of life.For the traditional high-pollution enterprises,how to conform to the trend of the times and solve the pollution problems in the process of production and management has become a problem that they must think about and deal with in the new era.For a long time,the traditional accounting method can not meet the needs of the public for the disclosure of enterprise environmental information.The disclosure of environmental accounting information is not only to master the environmental behavior of enterprises,but also to improve the management decisions of information users,improve the internal control of enterprises,and then realize the sustainable development strategy of enterprises.This thesis takes Angang shares as the research object,aims at improving the quality of environmental accounting information disclosure,and based on the basic theory of corporate social responsibility and sustainable development.The environmental accounting information disclosure of Angang shares is deeply studied.According to the current information disclosure situation of Angang,the evaluation index system of information disclosure quality is constructed from the perspective of sustainable development.The environmental accounting information disclosure of Angang is evaluated by combining AHP with fuzzy comprehensive evaluation.Aiming at the deficiency of Angang stock in disclosing environmental accounting information,this paper proposes to increase quantitative information disclosure,optimize equity structure and formulate complete environmental accounting system and other countermeasures and suggestions.Based on the case practice,this paper analyzes the reality of the development of environmental accounting information disclosure,and provides more theoretical attention for the development of related work and the establishment of mechanism.The paper includes 3 pictures,22 tables and 51 references.
Keywords/Search Tags:Sustainable development, environmental accounting, information disclosure, quality assessment indicators, evaluation system
PDF Full Text Request
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