造纸企业环境会计信息披露存在问题及改进对策研究--以BH纸业为例

Research on the Existing Problems and Improvement Measures of Environmental Accounting Information Disclosure in Papermaking Enterprises-Taking BH Paper as an Example

随着我国经济不断发展,环境问题进一步成为社会关注重点。造纸行业属于重污染行业,现阶段环境会计信息披露存在一定的问题,如披露方式较为单一、披露内容缺乏可比性等。本文以BH纸业为例,从环境会计信息质量评价入手,运用“环境会计信息披露指数(EDI)”,将选取的评价指标分为环境管理信息、环境绩效信息和环境财务信息三类,在此基础上进行指标细化,共设置17个具体指标对BH纸业的环境会计信息质量展开分析评价。发现该公司环境会计信息披露存在披露方式不全面、披露内容不完整、披露位置分散等问题,针对这些问题提出健全环境信息披露制度、设立第三方审计机构、增强企业披露意识等改进对策,以期对造纸行业环境会计信息披露研究提供一些参考。

Environmental issues have further become the focus of social concern and attention as the Chinese economy continuously grows.The paper industry is one of the most heavily polluting ones.At the current stage,there are specific issues regarding environ-mental accounting information disclosure,such as a single way of disclosure and a lack of comparability of the disclosed content.Taking BH Paper Industrial Co.,Ltd.as an example,this paper uses the Environmental Accounting Information Disclosure Index(EDI)to evaluate the quality of environmental accounting information,divides the selected evaluation indicators into three catego-ries:environmental management information,environmental performance information and environmental financial information,and refines the indicators on this basis to set 17 specific indicators to analyze and evaluate the quality of environmental accounting in-formation of BH Paper.This paper finds that the company’s environmental accounting information disclosure has problems,includ-ing incomplete disclosure methods and contents,scattered disclosure locations in the reports,etc.In response to these problems,we propose improvement countermeasures such as improving the environmental information disclosure system,establishing a third-party auditor,and enhancing corporate disclosure awareness to provide some references for studying environmental accounting information disclosure in the paper industry.