| In recent years,with the rapid development of social economy,the environmental problem has become an area that all countries pay attention to.China is also very concerned about environmental issues,to promote China’s environmental low-carbon green development has long been included in the national policy.At the Global Climate Summit last April,president Xi’s speech on “Building a community of human and natural life together”is the best declaration for China to adhere to the principle that green water and green mountains are the Golden Mountains of Silverhill,give priority to ecology,and pursue the strategy of green and low-carbon development.For enterprises,timely and accurate disclosure of environmental accounting information is the performance of environmental responsibility,the community of the enterprise information disclosure requirements are strong.Because of the imperfect system construction in our country,there will be many problems in the disclosure of environmental accounting information,which is not beneficial to the information demanders to extract and use.Therefore,in the process of promoting ecological governance,the country urgently needs to solve two problems: On the one hand,how to improve the enterprise’s active awareness of environmental responsibility,on the other hand,how to further enhance the level of environmental accounting information disclosure.Up to now,the food industry has become one of the pillar industries in the national economic system.Therefore,this paper focuses on large-scale food manufacturing enterprises,chooses Shuanghui development as a case enterprise,based on solving the problems in the disclosure of environmental accounting information,with a view to providing a boost for enterprises to achieve green and high-quality development,in the food industry research is also very representative.Firstly,this paper combs the relevant theories of environmental accounting information disclosure,and makes a preliminary summary of the relevant contents of environmental accounting information disclosure.Then,the environmental accounting information publicly disclosed by Shuanghui development from 2015 to 2020 is sorted out,and the quality of its environmental accounting information disclosure is objectively stated according to the key factors such as disclosure reference standard,disclosure mode and disclosure content.At the same time,several listed companies in the food industry were selected as industry samples to compare with Shuanghui Development.Subsequently,an evaluation index system was established for the Environmental Accounting Information Quality of Shuanghui Development,which evaluates the quality classification and the whole of enterprise disclosure from the Quantitative Analysis Angle.Based on the results of quantitative and qualitative analysis,it is found that the disclosure of Shuanghui development is incomplete,the disclosure of information is not standardized and intuitive,the disclosure is not supported by data and the disclosure is scattered,and the internal and external supervision and audit are deficient Five environmental accounting information disclosure quality problems,such as the lack of uniform accounting basis,which lead to the poor comparability of disclosure data,are analyzed.And finally,this paper puts forward some reasonable suggestions from strengthening the initiative of environmental accounting information disclosure of enterprises,standardizing the system of environmental accounting information disclosure of enterprises,enriching the ranks of qualified personnel and perfecting the internal control of enterprises,stabilizing the operation of enterprises and continuously improving the profitability,establishing and perfecting relevant laws and regulations,and strengthening the external supervision and management,hope to help Shuanghui development to improve the quality of environmental accounting information disclosure,but also for other food enterprises to provide reference. |
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