Evaluation System Construction Research On The Environmental Accounting Information Disclosure Quality In The Context Of "Carbon Peaking And Carbon Neutrality Goals"

The 20 th National Congress of the Communist Party of China(CPC)report in 2022 put forward important instructions on green development and the construction of a beautiful China,and actively and steadily promoted China’s achievement of carbon peaking and carbon neutrality.As public awareness of environmental protection gradually increases,those enterprises that have a negative impact on the environment are therefore of particular concern to the public.In this context,the disclosure of environmental accounting information by enterprises has gradually become an important issue.However,the current environmental accounting information disclosure system in China still lags behind international standards.In practical application,many enterprises have many problems in disclosing environmental accounting information,such as incomplete disclosure and poor information credibility,which need to be addressed urgently in order to meet the needs of information users.Currently,China is facing major problems such as environmental pollution and ecological damage,and needs to strengthen the construction and protection of the ecological environment.In this process,enterprises need to take on more environmental responsibilities and improve the accuracy and transparency of disclosing environmental accounting information to meet the requirements of information users.Only by addressing these issues can we better promote ecological and environmental construction and sustainable development,and realize the unity of economic,social and environmental benefits.The paper industry is the key industry bound by China’s environmental accounting disclosure system at this stage,and it is more representative to study the paper industry and the environmental accounting disclosure in the paper industry.This paper selects Minfeng Special Paper Co.,Ltd.in the paper industry for empirical analysis.By collating the relevant literature on environmental accounting information disclosure,it starts from the research background and significance of environmental accounting information disclosure,explains the concepts related to environmental accounting information and the theoretical basis,analyses the current situation of environmental accounting information disclosure of Minfeng Special Paper,and conducts qualitative analysis and statistics on the environmental accounting information disclosure of specific enterprises in the paper industry.Based on the comparative analysis of environmental accounting information disclosure quality evaluation methods,the quality evaluation index system was constructed,the hierarchical analysis method was used to construct the environmental accounting information disclosure quality system,and then the fuzzy comprehensive evaluation method was combined to give an overall rating to the environmental accounting information disclosure quality of Minfeng Special Paper,pointing out its problems,and putting forward three suggestions for improvement in response to the problems of Minfeng Special Paper,such as enriching the diversified environmental accounting information disclosure In response to the problems of Minfeng Special Paper,three suggestions for improvement are proposed,including enriching the ways of diversifying environmental accounting information disclosure,continuously improving the content of environmental accounting information disclosure and enhancing its disclosure quality.The conclusions and measures drawn from this paper can provide useful reference and help for Minfeng Special Paper and other listed companies to better cope with the environmental accounting information disclosure in the context of "carbon peaking and carbon neutrality goals".