Environmental Accounting Information Disclosure Of Listed Animal Husbandry Companies

Animal husbandry,as the basic industry of national economy,has been increasing in recent years,which plays an important role in guaranteeing people’s livelihood,but brings environmental problems such as water and soil pollution at the same time.Tightening the restriction of the resources and environment and the government,under the background of society is becoming more and more attention to environmental problem,environment accounting information disclosure has been the attention of many scholars,research on animal husbandry environmental accounting information disclosure problems,to promote animal husbandry environmental accounting information disclosure quality,boost the transformation and upgrading of animal husbandry modernization and sustainable development is of great significance.Based on the information asymmetry theory,impression management theory,and the theory of AHP-FCE model as the basis,first of all,the animal husbandry listed company environment accounting information disclosure mechanism analysis and index design,Using analytic hierarchy process to construct the quality evaluation system of animal husbandry environmental accounting information disclosure.The weight of indexes is determined by expert scoring method,and the indexes are comprehensively scored by fuzzy comprehensive evaluation method.Secondly,based on the annual reports and the social responsibility reports of 12 listed animal husbandry companies from 2016 to 2021.from the way of disclosure,disclosure and disclosure quality in the face of animal husbandry,analyzing the way of disclousure is diverse,more qualitative information disclosure way,less quantitative information.In terms of disclosure quality,the quality of environmental accounting information disclosure of listed animal husbandry companies in China showed an overall upward trend from 2016 to 2021,but there is still a large room for progress;Thirdly,a specific case study is conducted on X,a listed animal husbandry company,and the similarities and differences between X company and the listed animal husbandry company are also analyzed from the three perspectives of disclosure mode,disclosure content and disclosure quality.It is found that X Company has a single disclosure mode,relatively rich disclosure content and the disclosure quality is in the forefront of the industry.Furthermore,based on the overall analysis of 12 listed animal husbandry companies and the specific case analysis of X Company,the existing problems of environmental accounting information disclosure of listed animal husbandry companies are summarized as follows: the disclosure method is not standardized,the disclosure content is not rich.By analyzing the reasons,it is found that the national environmental information laws and regulations are not perfect,and the low willingness of enterprises to disclose environmental accounting information,which are the important factors restricting the development of animal husbandry environmental accounting information disclosure.Based on the analysis of the current situation and problems of environmental accounting information disclosure of listed animal husbandry companies,this paper puts forward countermeasures and suggestions from three aspects: improving the way of environmental accounting information disclosure of listed animal husbandry companies,perfecting the disclosure content and strengthening the quality improvement guarantee measures,in order to promote the sustainable and healthy development of animal husbandry in China.In the future,it is still necessary to continuously expand the research scope,increase the number of questionnaires,use more scientific methods to analyze environmental accounting information,and continue to pay attention to the development of theories and practices related to environmental accounting information disclosure in China.