Design and Application of Evaluation Indicators for Accounting Information Disclosure of Chemical Companies

Abstract

Environment accounting information disclosure is an important means for chemical companies to solve environmental pollution problems. However, currently, in China, the environment accounting information disclosure system of chemical companies has not been established, there are still many existing problems, however, it’s necessary to further study the company environment accounting information disclosure system in-depth. This paper mainly analyzes and studies the evaluation indicator system of accounting information disclosure of chemical companies based on the Analytic Hierarchy Process (AHP) theory. The research results show that, as a whole, the disclosure level of environment accounting information of chemical companies is not high, and there is a big gap between the levels of environment accounting information disclosure among different chemical companies. The 10 items of environment accounting information disclosure were divided into three dimensions: relevance, saliency, and reliability, and a quality evaluation system for the accounting information disclosure of chemical companies was established, through analysis, it’s found that the degree of importance was: relevance, reliability, saliency. In addition, out of the 10 indicators, corporate pollutant emissions and auditing of environment accounting information accounted for higher weights.