The Impact Of Environmental Accounting Information Disclosure On Financial Performance

With the continuous development of China’s social economy,we gradually realize the importance of environmental resources for development,but in the previous development process,our country attaches importance to development and ignores the protection of environmental resources,which leads to great damage to our environment.As an important part of social development,enterprises are also an important component of environmental destruction.Therefore,enterprises should also actively undertake environmental social responsibility,so as to achieve the follow-up long-term development.Disclosure of environmental information is an important way for enterprises to show their environmental and resource responsibilities to the outside world.The disclosure of enterprise environmental accounting information can help enterprises to strengthen the control of environmental resources,encourage enterprises to consciously accept the public’s supervision on the waste of environmental resources and environmental pollution,and also force enterprises to consciously save and protect environmental resources,so as to establish a good corporate image.Secondly,enterprise’s initiative in environmental accounting environmental information disclosure is conducive to enterprise decision-makers making use of environmental information,manufacturing and producing high-quality products that meet the market development orientation and meet the environmental protection psychology of new consumers,so as to enhance the market competitiveness of products,gain advantages in market competition and obtain higher market income.Therefore,the disclosure of environmental accounting information is conducive to the sustainable development and competitive advantage of enterprises.As an important industry of resource consumption and environmental damage,the environmental accounting information disclosure of food enterprises is of great significance to enterprises.Based on the relevant mechanism and theory of environmental accounting information disclosure,this paper takes food enterprises as an example to deeply study the impact of environmental accounting information disclosure of food industry listed companies on enterprise financial performance.This study takes theoretical analysis and empirical analysis as the main research methods,starting from the collection and collation of relevant literature and theories of environmental accounting information disclosure,first analyzes the impact of environmental accounting information disclosure on enterprise performance,then analyzes the development of China’s food industry,the status quo of environmental accounting information disclosure in food industry,and also takes food business a company as an example,taking a company as an example Based on the financial data of the company from 2015 to 2018,this paper uses correlation analysis,descriptive statistics and other methods to explain the impact of environmental accounting information disclosure on the development of company A.Through the above analysis,it can be concluded that the current situation of environmental accounting information disclosure in China’s food industry is:the situation of environmental accounting information disclosure in China’s food industry is gradually improving,but there are still problems in the overall performance.Through the empirical analysis of the food industry,the final results are as follows:there is a close relationship between environmental accounting information disclosure and enterprise financial performance,good environmental accounting information disclosure of enterprises has a significant role in promoting;secondly,the level of environmental accounting information disclosure of food enterprises has a positive role in promoting the financial performance of food enterprises,environmental accounting information disclosure has a positive role Disclosure is an important way to improve the image and brand of food enterprises.The information disclosure of environmental accounting can promote the healthy and sustainable development of food enterprises.