Study On The Quality Of Environmental Accounting Information Disclosure Of Heavy Pollution Enterprises

With the rapid development of China’s economy and continuous acceleration of the urbanization process,the problem of environmental pollution has become increasingly severe in recent years.Since the 19^th National Congress of the Communist Party of China,China’s environmental protection policy has been tightened continuously,the environmental awareness of the public has been enhanced gradually,and an initial effect has been shown in environmental governance,but we still have a long way to go.The enterprise is a major responsible person of ecological deterioration,and the environmental accounting information disclosed by it attracts attention from multiple parties.However,the present environmental accounting information disclosure system in China is not yet perfect,and the enterprise has common problems like low disclosure initiative and poor reliability of disclosure contents when disclosing the environmental accounting information.It has already become a major issue for environmental governance to make the enterprise assume environmental responsibilities actively,and to enhance the disclosure quality of environmental accounting information.In this thesis,Yueyang Forest&Paper,one of the leading enterprises in papermaking industry,was taken as the research object.As the heavy pollution industry,papermaking industry is characterized by“high energy consumption and high pollution”,and it is one of the industries which will be greatly restrained by China’s environmental accounting information disclosure system.Study on this industry will play a good representative role.First,the research statuses and achievements at home and abroad were analyzed through literature research method in this thesis.Besides,definitions were given to related concepts of environmental accounting and environmental accounting information disclosure,relevant theories were introduced,and the development history of China’s environmental accounting information disclosure system was summarized.The environmental accounting information disclosed by Yueyang Forest&Paper from 2015 to 2019 was studied.In addition,by combining related specifications and requirements in China’s environmental accounting information disclosure system,based on the four principles including scientific nature,practicability,correlation and goal orientation,the author selected 6 second-level indexes and 21 third-level indexes from three aspects which are correlation,reliability and timeliness.Meanwhile,a quality evaluation system was established via analytic hierarchy process and fuzzy comprehensive evaluation method.This study shows that Yueyang Forest&Paper has problems like incomplete disclosure contents,insufficient reliability,and lack of disclosure initiative in environmental accounting information disclosure.These problems are closely related to various internal and external factors of the enterprise.Through analysis,the author of this thesis considered that internal factors causing the above problems included lack of environmental awareness,highly centralized equity and poor profitability;external factors covered imperfect environmental accounting information disclosure system in China,extremely low regulation force and punishment strength of competent departments,and lag of environmental accounting system construction in China.Finally,in allusion to the above problems and reasons,suggestions for improvement were proposed from two levels including enterprise and government.This article hopes that through the research on the evaluation of the environmental accounting information disclosure quality of Yueyang Forest and Paper Company,on the one hand,it can help improve the company’s environmental accounting information disclosure quality.On the other hand,it provides a certain reference and reference for the further development of environmental accounting information disclosure in my country’s heavy pollution industries.