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工业化加快了世界经济的发展脚步，但与此同时，工业化快速发展过程中也带来了不少危害严重的环境问题。面对生存环境越来越差和自然资源消耗殆尽的窘境，人们逐渐意识到不能再走“重经济效益，轻环境保护”的发展道路，必须重新塑造和维护经济发展和生态保护二者的均衡状态，保证两者不再发生失衡的情况。至此，兼顾发展与保护的低碳经济发展模式逐渐兴起。工业是助力社会不断向前发展的关键引擎，但其生产经营活动对环境的危害也较为突出，必需肩负起相应的环境保护和治理职责。环境会计在企业管理和生产经营过程中对环境的影响之间搭建起了桥梁，企业通过对外部公开环境会计信息，来加强对企业运营中与环境相关活动的管控，促使企业进行低碳发展。造纸行业是关乎我国产业结构“大厦”稳固与否的“地基”，但同时又是生态环境部进行特别关注的重污染行业之一，传递环保相关会计类信息是特别必要且重要的。不过，鉴于当前造纸行业内尚未建立起完备的披露体系，行业内上市企业在实务中缺乏规范指引，披露中仍存在诸多需要进一步优化之处。

本文选取玖龙纸业作为研究对象，首先对国内外相关研究内容进行梳理，了解现今环境会计信息披露研究的进展状况，以此作为本文进一步思考和探索的基石；其次对本文涉及的相关联定义和所依据的根本性理论进行解释说明，为本文接下来继续研究建立起必要的理论支撑；然后对案例企业2016年-2020年多种披露形式中的环境会计信息进行归集，复合采用多种手段进行分析，发现其披露中存在的问题，并深入剖析问题背后的内部和外部成因；最后在借鉴多方披露经验、综合考量各项披露影响因素基础上，提出优化案例企业玖龙纸业环境会计信息披露的可行对策。

本文通过对玖龙纸业这一典型案例进行分析，得出相关研究结论，期望在助力玖龙纸业提高环境会计信息披露质量的同时，为整个造纸行业环境会计信息披露提供参考，以促进造纸行业低碳发展。

Industrialization has accelerated the development of the world economy, but at the same time, the rapid development of industrialization has also brought many serious environmental problems. Facing the dilemma of increasingly poor living environment and depletion of natural resources, people gradually realize that we can no longer follow the development path of "emphasizing economic benefits and neglecting environmental protection". We must reshape and maintain the balance between economic development and ecological protection to ensure that there is no imbalance between them. So far, a low-carbon economic development model that takes into account development and protection has gradually sprung up. Industry is the key engine to promote the continuous development of society, but its production and operation activities do more harm to the environment, so it is necessary to shoulder the corresponding responsibilities of environmental protection and governance. Environmental accounting builds a bridge between the impact of enterprise management and production and operation on the environment. Enterprises disclose environmental accounting information to the outside to strengthen the control of environmental related activities in enterprise operation and promote low-carbon development. The paper industry is a "foundation" related to the stability of the "building" of China's industrial structure, but it is also one of the heavily polluting industries that the Ministry of ecological environment pays special attention to. It is particularly necessary and important to transmit accounting information related to environmental protection. However, in view of the current paper industry has not yet established a complete disclosure system, the listed enterprises in the industry lack normative guidance in practice, and there are still many places that need to be further optimized in the disclosure.

This paper selects Nine Dragons Paper as the research object. Firstly, it combs the relevant research contents at home and abroad to understand the progress of the current research on environmental accounting information disclosure, which is the cornerstone of this paper's further thinking and exploration; Secondly, it explains the related definitions and basic theories involved in this paper, so as to establish the necessary theoretical support for the next research of this paper; Then, collect the environmental accounting information in various disclosure forms of the case enterprise from 2016 to 2020, analyze it by multiple means, find the problems existing in its disclosure, and deeply analyze the internal and external causes behind the problems; Finally, based on the experience of multi-party disclosure and comprehensive consideration of various disclosure influencing factors, this paper puts forward feasible countermeasures to optimize the environmental accounting information disclosure of Nine Dragons Paper.

By analyzing the typical case of Nine Dragons Paper, this paper draws relevant research conclusions, hoping to help Nine Dragons Paper improve the quality of environmental accounting information disclosure, and provide reference for the environmental accounting information disclosure of the whole paper industry, so as to promote the low-carbon development of the paper industry.