Study On The Quality Evaluation Of Environmental Accounting Information Disclosure In Power Generation Industry

With the development of China’s national economy and diversified expansion of economic activities,environmental pollution,resource shortage and other problems are becoming more and more serious.The Chinese government is paying more attention to environmental problems,advocating the transformation of economic development mode and adhering to the path of low-carbon sustainable development.At the same time,the public’s awareness of environmental protection is gradually enhanced,and the demand for enterprise environmental accounting information disclosure is more and more intense.At present domestic has not yet formed specification of environmental accounting,environmental accounting information disclosure system is also to be operable,enterprise no agreement between each other consistent information disclosure form,with only their own intend to choose the content and forms of information disclosure,make our country enterprise environmental accounting information disclosure of low value,content scattered difficult to arrange,disclosure quality good and bad are intermingled.Therefore,it is urgent to evaluate the quality of enterprise environmental accounting information disclosure.This thesis sorts out the literature about environmental accounting information disclosure and the quality evaluation of environmental accounting information disclosure at home and abroad,and lays a theoretical foundation for the research of the thesis.Taking listed companies in power generation industry as sample enterprises,this thesis analyzes the current situation and problems of environmental accounting information disclosure in related reports by content analysis method.Based on variable weight theory and matter-element extension theory,an improved variable-weight matter-element extension model for quality evaluation of environmental accounting information disclosure in power generation industry is established.Through this model,the quality of environmental accounting information disclosure of Huayin Power is evaluated,and the sensitivity analysis of the indicators is carried out.After calculation,it is concluded that:(1)Huayin Power’s environmental accounting information disclosure quality evaluation grade is pass,but the degree of bias towards good grade is relatively large.(2)Reliability and integrity indicators are sensitive indicators for the quality evaluation of environmental accounting information disclosure in the power generation industry,and are also key indicators for improving the level of disclosure quality.Finally,corresponding countermeasures and suggestions are put forward from the perspectives of enterprises,government and the public for the problems found.The innovation of this thesis is to combine the variable weight theory with the matter-element extension model.Taking listed companies in the power generation industry as an example,to build an environmental accounting information quality evaluation index system,which has a certain role in improving the quality of environmental accounting information disclosure in the power generation industry.It also provides a relatively complete evaluation plan for the quality supervision of corporate environmental accounting information disclosure.