Research On The Evaluation Of Environmental Accounting Information Disclosure Quality Of Coal Enterprises

Since the reform and opening up,China’s economy has developed at a high speed on the basis of labor-intensive,resource-intensive and other crude development models,thus forming the "world factory".However,the drawbacks of such crude development have become increasingly apparent while bringing about rapid economic growth.The pollution of the ecological environment and the excessive consumption of non-renewable resources caused by the crude development have shown that it is difficult to maintain the development only by sacrificing the environment and consuming resources.The contradiction between the people’s desire for a better life and the crude development is becoming more and more prominent,and the transformation of economic development is imminent.With the frequent occurrence of environmental events,people gradually recognized that protecting the environment plays an indispensable role in the sustainable development of economy and society.As a major coal country,the environmental problems brought by coal enterprises in the production process cannot be ignored,which makes the study of environmental accounting in the industry a focus of attention.Based on the theories related to environmental accounting and the current situation of the industry,this paper explores the quality of environmental accounting information disclosure in China’s coal industry,taking China Shenhua as an example.Firstly,by reading a lot of domestic and foreign related literature,the paper composes and summarizes the environmental accounting theory,environmental accounting information disclosure methods and environmental accounting information disclosure quality evaluation methods,and understands the current situation and existing achievements of environmental accounting research at home and abroad,which lays a theoretical foundation for the research of the paper.Secondly,22 typical coal industry enterprises are selected to analyze the status of environmental accounting information disclosure in China’s coal industry and point out the existing problems.Through horizontal and vertical comparisons within the industry,we gain an in-depth understanding of the current situation of environmental accounting information disclosure in the coal industry.Thirdly,based on the current situation of the industry,accounting information quality requirements,and relevant documents promulgated by the state,28 quality evaluation indicators are selected,and the hierarchical analysis method is chosen in setting the indicator weights,on which a set of environmental accounting information disclosure quality evaluation system for coal enterprises is constructed.Finally,combined with the fuzzy comprehensive evaluation method,the environmental accounting information disclosure quality evaluation system designed in the previous paper is applied to China Shenhua to score its environmental accounting information disclosure,and finally obtain the quantitative evaluation results and analyze the existing problems,and propose countermeasures to improve the quality of environmental accounting information disclosure of enterprises in China’s coal industry from the national and enterprise aspects respectively according to the existing problems and the causes of the problems.