| The accelerated development of industrialization has brought about economic growth,while the environmental pollution,resource consumption and climate change caused by industrialization are also difficult to be ignored.In recent years,the proposal of double carbon target,energy saving and emission reduction has attracted extensive attention from all over the world.Enterprises are the main body of market activities and shoulder the responsibility and obligation of consciously protecting the environment.Timely and accurate disclosure of green accounting information is helpful for information users to make correct decisions,and it is also an important performance for enterprises to consciously accept public supervision.At present,there are mandatory disclosure requirements for green accounting information disclosure of listed companies in highly polluting industries,but there are no clear provisions for clean energy enterprises.The disclosure of green accounting information by clean energy enterprises is not sufficient and the quality is not high.This paper selects clean energy enterprise China Suntien Green Energy Corporation Limited as the case study object,firstly reviews the motivation,influencing factors,disclosure methods,quality evaluation and other aspects of green accounting information disclosure from domestic and foreign scholars,thereby summarizing the development status of green accounting information disclosure in China.Secondly,the relevant theoretical basis and the relevant concepts of green accounting are defined to lay a good theoretical foundation for the case analysis of green accounting information disclosure.Considering that PDCA(Plan,Do,Check,Action)is a tool to improve management quality step by step,it can achieve all-round quality improvement from the four stages of planning,doing,checking and actioning.Combined with PDCA cycle,this paper designed a green accounting information disclosure quality evaluation system for clean energy enterprises,selected 17 specific indicators to construct a green accounting information disclosure quality evaluation system,and collected and analyzed the green accounting information disclosed by China Suntien Green Energy Corporation Limited from 2017 to 2021 and compared companies in the same industry from 2019 to 2021 from multiple channels.After the horizontal and vertical comparison,the disclosure quality of Suntien Green Energy green accounting information is evaluated.It is found that there are some problems in the process of green accounting information disclosure,such as little amount of green acccounting information,insufficient disclosure motivation,lack of third-party authentication,and difficulty in dynamically and continuously improving the quality of the information.The reasons lie in the weak awareness of enterprises to voluntarily disclose green accounting information,the lack of encouragement system for non-highly polluting enterprises,and the lack of audit supervision based on green accounting information,in addition to the lack of a dynamic cycle system to improve the quality of green accounting information disclosure.Finally,from the four stages of PDCA cycle,four suggestions are put forward for Suntien Green Energy to improve the disclosure quality of green accounting information,including: The awareness of green accounting information disclosure should be established in the planning stage,the encouragement mechanism of green accounting information disclosure should be established in the doing stage,the internal and external inspection system of green accounting information disclosure should be built in the checking stage,and the dynamic evaluation level of green accounting information disclosure quality should be improved in the actioning stage.The innovation of this paper lies in the construction of a green accounting information disclosure quality evaluation system based on the theory of PDCA cycle,to compare and evaluate the quality of green accounting information of Suntien Green Energy and other companies in the same industry,and to put forward an optimization scheme for the quality of green accounting information disclosure of clean energy enterprises from the four stages of PDCA. |
