Abstract: The continuous development of industrialized society has also had a great influence on people's ideas. Under this background, enterprises have not paid enough attention to the utilization of natural resources and environmental protection. Environmental accounting is a new branch of modern accounting, and the disclosure of environmental information is an important foundation of environmental accounting research, which should attract our attention. Based on this, this paper mainly analyzes the objectives and forms of enterprise environmental accounting information disclosure, then analyzes the importance and principles of enterprise environmental accounting information disclosure, and finally discusses the present situation and optimization strategies of environmental accounting information disclosure.
Keywords: enterprise environment; Accounting information; condition
Accounting is an information system, whose main purpose is to enable users of information to make accurate judgments by relying on this information. After the concept of low-carbon economy is put forward, China is also facing many challenges in its economic development, especially in the development of many enterprises, in order to maximize their interests, the external negative effects are more prominent, which leads to environmental problems. Therefore, strengthening the theoretical research of enterprise environmental accounting information disclosure is of substantial significance to the healthy and long-term development of enterprises.
First, the objectives and forms of corporate environmental accounting information disclosure analysis
1. Target analysis of enterprise environmental accounting information disclosure.
The disclosure of enterprise environmental accounting information has its clear objectives, is an important part and necessary supplement of enterprise financial report, and must be closely related to the objectives of financial report. By analyzing the target level of enterprise financial report, we can understand the target of enterprise environmental accounting. The financial report of an enterprise mainly provides information that has a positive effect on potential investors and creditors to evaluate the amount of net income from sales and repayment. The information provided has a deep understanding of business and economic activities, and people who have important research on it are comprehensive. The information provided for financial reports will also have a great impact on actual transactions. With the increasingly serious environmental problems, people pay more and more attention to the resource value of the environment, and the relationship between the development of enterprises and the environment is getting closer and closer.
2. Form analysis of enterprise environmental accounting information disclosure.
The contents of enterprise environmental accounting information disclosure are various, including the confirmation and measurement of environmental costs, the confirmation and measurement of environmental liabilities and environmental performance information. On the formal level of enterprise environmental accounting information disclosure, there are mainly the disclosure of independent environmental reports of compiling units and the disclosure as part of other reports. Environmental accounting information can be used as the existing external information disclosure report of enterprises. For example, for the annual report, it is a relatively simple way to distinguish the financial impact of environmental activities in financial statements, while it is another form to distinguish environmental accounting information in various parts of the annual report. In addition, the compilation of separate environmental report types of enterprise environmental accounting information disclosure is mainly realized by words and figures at the time of disclosure.
Second, the importance and principle analysis of enterprise environmental accounting information disclosure
1. Analysis of the importance of enterprise environmental accounting information disclosure.
It is of great significance to strengthen the disclosure of enterprise environmental accounting information. Under the background of the continuous development of society, environmental problems have also become a problem that needs to be considered in the development of enterprises. Disclosure of environmental accounting information by enterprises can enhance environmental awareness, effectively improve environmental resources, and play a positive role in achieving sustainable development goals for enterprises. The energy utilization rate in China is relatively low, and the problem of soil erosion is serious. In economic development, it is at the cost of environmental pollution and destruction. Under this unfavorable development mode, all enterprises should pay full attention to environmental issues in the process of business development, which also plays a positive role in shaping the good image of enterprises.
2. The principle analysis of enterprise environmental accounting information disclosure.
The disclosure of enterprise environmental accounting information should also follow the corresponding principles and the principle of coordinated development of theory and practice. The theoretical research of environmental accounting plays a guiding role in practice, so the two should be closely combined. Furthermore, it is the basis for accountants to provide accounting information comparison for many years to embody the principles of compulsion and voluntariness, and adhere to the principle that the income is greater than the cost, and the income from information use is greater than the cost provided. The processing and provision of enterprise environmental accounting information should adhere to the principle that the benefits outweigh the costs. Finally, we should follow the principle of internalization of external influence and treat the benefits and performance of enterprises completely.
Third, the status of corporate environmental accounting information disclosure and optimization strategies
1. Analysis of the present situation of enterprise environmental accounting information disclosure.
Judging from the present situation of environmental accounting information disclosure in Chinese enterprises, there are still some problems to be solved urgently. These problems are mainly reflected in the fact that the proportion of environmental accounting information disclosure is not very high, and the undisclosed enterprises are basically enterprises with high pollution and high consumption, which makes it impossible to understand environmental accounting information accurately and in detail. Incomplete information disclosure will naturally cause some natural capital and resource information in environmental accounting information to be unable to be measured reasonably. The content and form of enterprise environmental accounting information disclosure are still lack of unity, which makes the disclosed information far from reality. It is mainly presented by written narration, which is arbitrary and has relatively little quantitative information, and cannot reflect the reliability of the disclosed information. However, in the whole society, there is still a lack of attention to environmental accounting information disclosure, and there is a phenomenon of avoiding the important and neglecting the important. In addition, in the process of environmental accounting information disclosure, the knowledge structure of some accountants is not perfect, which will also have a corresponding impact on the application and development of environmental accounting in enterprise development. Environmental accounting is different from ordinary accounting, and it is very comprehensive, which combines the knowledge of environmental science and accounting, and requires environmental accountants to master comprehensive knowledge and ability. But in practice, this aspect needs to be strengthened.
2. Explore the optimization strategy of enterprise environmental accounting information disclosure.
Solving the problem of environmental accounting information disclosure in Chinese enterprises is an important foundation for enterprises in the current social development. Only by perfecting these aspects can enterprises develop better. Based on the actual situation, the author has formulated the following implementation strategies:
First of all, the implementation of the optimization strategy of enterprise environmental accounting information disclosure should be considered from many aspects. First of all, it is necessary to establish accounting norms for environmental accounting information disclosure. Because the business development of each enterprise will be different, it is necessary to formulate disclosure criteria so that enterprises can have laws to follow in environmental accounting information disclosure. This requires specific operations in the content and form of information disclosure, so that enterprises can disclose accurate and reliable accounting information in time.
Second, environmental accounting elements, such as environmental assets and environmental load, can be added on the basis of the original accounting elements, and environmental accounting measurement standards should be fully paid attention to and established. Enterprise environmental accounting has its own particularity, so it is necessary to discuss the methods of special accounting in detail and determine the measurement basis of environmental accounting. At the measurement level of environmental accounting, environmental accounting can be classified into current enterprise accounting by direct market method and alternative market method.
Third, we should further strengthen the disclosure and supervision of enterprise environmental accounting information and raise some illegal costs of enterprises. At the regulatory level, it is mainly the state administrative organs that supervise and pay attention to the legality and comprehensiveness of their information. At the same time, special environmental audit can be carried out by accounting firms to further strengthen the supervision of enterprise environmental accounting, which also promotes the improvement of enterprise environmental accounting.
Fourthly, we should audit environmental accounting reports to ensure the authenticity and reliability of environmental accounting information, and auditors should also be able to improve their knowledge structure. In addition, the knowledge structure of accountants has been effectively improved, and the training of environmental accounting skills and methods of accounting practitioners has been strengthened. Only by strengthening the knowledge and skills of professionals can the disclosure of environmental accounting information of enterprises be truly guaranteed.
Four. conclusion
In short, the development of enterprises needs to be combined with the general trend of the times. With the deepening of the concept of environmental protection, enterprises should also attach importance to the relationship between environment and enterprises in their business process. Only by fully solving the problem of environmental accounting information disclosure can enterprises develop healthily for a long time. This paper mainly analyzes the importance and existing problems of enterprise environmental accounting information disclosure, hoping to contribute to the actual development of enterprises.
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Environmental accounting model II: Environmental risk assessment of environmental accounting information enterprises 1. Environmental Risk Analysis in Environmental Accounting Information System
Risk assessment refers to the assessment of possible impacts and losses before or during the handling of things to ensure the safety of people's lives, property and lives. After risk assessment, it should be compared with the standard value of safe production, and finally the probability and degree of possible risks can be obtained, so as to provide safer measures for the smooth progress of things. Risk assessment is an important part of enterprise economic management. Therefore, in environmental risk assessment, enterprises should provide favorable decisions for enterprise development according to the data provided by accountants and relevant environmental information. After objectively analyzing the development environment of the enterprise and obtaining unanimous approval from the management, we will give reasonable and constructive suggestions.
Identification of environmental risk information sources is determined by 1. 1
The imperfect identification policy of enterprises on environmental risks leads to environmental risks becoming an invisible bomb, which threatens the development of enterprises all the time. Enterprises should strengthen environmental management, but at the same time, they cannot reduce their environmental responsibilities. Environmental assessment should be based on the environmental responsibility that enterprises should undertake, carefully assess environmental risks, and improve the effectiveness of assessment. Various risks are closely related, so the failure of environmental risk assessment will also make enterprises fail in management and finance, which will do great harm to enterprises. Although there are some policies to follow for environmental information, it is still prone to identification errors when identifying its management information and environmental information, and the fairness of comments is still difficult to guarantee.
1.2 judgment of environmental control elements
The three elements of environmental control are method, information and object. It can regulate and restrict the judgment of environmental factors and manage environmental factors. On the basis of evaluating environmental risks, we can evaluate environmental impacts. We can take some beneficial measures to control the object and ensure the reliability of the environmental risk assessment results. In the process of enterprise management, it is necessary to strengthen the early warning and prevention of environmental accidents in order to reduce the occurrence of accidents, reduce the cost of enterprise environmental management and bring more economic benefits to enterprises. Establishing a perfect environmental management system and carrying out related work with reference to the system can effectively reduce the incidence of environmental risks in enterprises and correct some wrong work operations in time. When the obtained information is reliable, the enterprise accounting statements can truly and comprehensively reflect the environmental information.
1.3 subject evaluation of environmental risk control
The evaluation of enterprises, governments and relevant personnel will also have a certain impact on environmental risk control, especially on the objectives and planning priorities of enterprise environmental risk assessment, which determines the effectiveness of environmental risk assessment. The assessment goal of environmental risk assessors is the same, that is, to understand the environmental risks caused by accounting information with the most effective prediction level, make timely decisions and control the occurrence of risks.
2. Analysis of environmental risk control system
2. 1 Environmental risk control policy
Strengthening environmental risk control policies can be carried out from two aspects: enterprises and governments. Enterprises should consciously establish a complete system to manage the environment. Enterprises should set standards for all management projects and require all personnel to strictly implement these standards. For example, enterprises can conduct risk assessment from the early stage of risk assessment, and even set up such specialized institutions. Enterprises should also establish environmental management rules and regulations, consider the socially acceptable level of environmental risks, analyze and optimize environmental accounting information, so as to reduce the adverse impact of environmental risks on enterprises and achieve the ultimate goal of sustainable development of enterprises. We can also build a fair and open environmental accounting information market platform, such as allowing environmental information intermediaries and government-related environmental policies to be released in the market, so that enterprises can keep abreast of all aspects of information and facilitate environmental risk assessment.
2.2 Environmental risk control methods
The economy of environmental problems plays a decisive role in environmental management. When controlling environmental risks, we must take useful measures according to feasible policies, so we must formulate feasible policies to evaluate risk sources and take effective control measures to solve these environmental risk problems. Enterprises should carry out targeted management of environmental target cost to improve their environmental behavior. For example, in practice, some intermediate service agencies for environmental risk management can be established, which can play a regulatory role in environmental management. We should constantly improve the environmental tax system, adjust the relationship between economy and environment, and effectively implement the green tax system. Not only that, but also environmental liability insurance can be established. By innovating the insurance mechanism, we can add some other insurance methods to the existing liability insurance, or establish a special environmental insurance organization to collect a large amount of liability insurance funds, so that we can have enough funds to pay for some environmental accidents.
3. Conclusion