G Research On The Disclosure Of Environmental Accounting Information In Steel Enterprise

For heavy industry enterprises,environmental issues are of particular concern.The Ministry of Ecology and Environment Decree No.24(2021)sets forth clear requirements for environmental information disclosure.The Accounting Standards for Enterprises,the Management Measures for Information Disclosure of Listed Companies and other policies and regulations set forth requirements for environmental accounting information disclosure for enterprises.Many scholars at home and abroad have carried out a large number of studies on enterprise development and environmental issues.Drawing on domestic and foreign practical experience and research results,this paper takes G iron and steel enterprise as the research object,uses analytic hierarchy process(AHP)and content analysis method to study the environmental accounting information disclosure of G iron and steel enterprise.This paper takes the data of G iron and steel enterprise from 2016 to 2021 as the research object to study the issue of environmental information disclosure.Based on the research on the background and significance of environmental accounting information disclosure,this paper summarizes the content,current situation and influencing factors of environmental accounting information disclosure,summarizes the relevant concepts of environmental accounting information disclosure,defines the theory of sustainable development,stakeholder theory and information asymmetry theory.By searching the database such as Guotian,Sorted out the annual report and social responsibility report of G iron and steel enterprise,analyzed the status quo of the development of the steel industry,the status quo of the development of G iron and steel enterprise and the status quo of environmental protection,judged the disclosure content according to the form of financial and non-financial information disclosure,and built the hierarchical structure model of G iron and steel enterprise environmental accounting information disclosure by using the analytic hierarchy process.And it is mainly distinguished(target layer,criterion layer and scheme layer),through the MATLAB software for each level of discrimination,weight calculation and test,G iron and steel enterprise environmental accounting information results,according to the survey data and knot.This paper analyzes the problems and causes of environmental accounting information disclosure of G iron and steel enterprise.The problems are incomplete disclosure content,lack of continuity and stability,environmental accounting information disclosure tends to disclose favorable information,environmental accounting information disclosure methods are not unified.The suggestions are as follows: enhance the environmental awareness of management personnel,improve the management system of environmental information disclosure,strengthen the training of environmental accounting personnel,standardize the content of environmental accounting information disclosure of enterprises,respond to the supervision mechanism of environmental accounting information disclosure,establish and improve the standards of environmental accounting information disclosure,strengthen the supervision of environmental organizations,and enhance the supervision consciousness of the public.