会计学院知识库

2020年9月，我国“3060”碳达峰、碳中和远景战略目标的提出，推动了环境会计理论体系的加速完善，其中环境会计信息披露的重要性更是日益凸显。环境会计信息的传播对于外部利益相关者理解公司的环境行为和责任至关重要，这使他们能够准确评价企业环境会计信息披露的质量，而对环境会计信息披露质量的评价可以帮助理性决策和国家环境治理。

本文借鉴相关理论研究，采用案例研究的方法，以新能源汽车制造企业长城汽车为研究对象，对其环境会计信息披露在“双碳”目标下的发展前景以及披露的载体、方式、内容、动机和质量评价等方面进行了深入研究，最终构建了一个符合案例企业的环境会计信息披露质量评价体系。该体系结合了汽车制造业的特殊性和长城汽车的实际情况，将新能源汽车与绿色低碳的发展规划融入其中，利用内容分析法对长城汽车环境会计信息披露的质量进行了分析和评价，指出了其不足之处，并从企业、社会和政府三个层面提出了相应的改进建议。

研究的结论是，长城汽车的环境会计信息披露质量在国家“双碳”目标提出以后出现了跳跃式的提高，但总体质量依旧不能满足信息使用者的需求，这主要源于内部和外部双重因素，如环境会计信息披露内容模糊、载体复杂、方式碎片化以及法律法规不健全等问题。提出的改善建议包括：将双碳目标融入企业发展战略，披露方式的多样化，制定独立企业环境报告，树立企业整体环境会计披露意识，加强公众监督和媒体宣传等。此外，在政府层面，尽快建立统一的企业环境会计信息披露体系，构建企业环境会计信息监管体系，设置独立环境审计等，并期望能帮助同行业企业提高环境会计信息披露质量。

In September 2020, the introduction of China's "3060" carbon peak and carbon neutral vision strategy goal has accelerated the improvement of environmental accounting theoretical system, among which the importance of environmental accounting information disclosure has become more and more prominent. The dissemination of environmental accounting information is essential for external stakeholders to understand the environmental behavior and responsibilities of companies, which enables them to accurately evaluate the quality of corporate environmental accounting information disclosure, and the evaluation of the quality of environmental accounting information disclosure can help rational decision-making and national environmental governance.

This paper draws on relevant theoretical studies and adopts a case study approach to study the prospect of development of environmental accounting information disclosure under the "double carbon" objective, as well as the carrier, mode, content, motivation and quality evaluation of the disclosure, and finally constructs a case study that meets the requirements of the "double carbon" objective. We finally constructed an environmental accounting information disclosure quality evaluation system to meet the needs of the case companies. The system combines the special characteristics of the automobile manufacturing industry and the actual situation of Great Wall Motor, incorporates the development plan of new energy vehicles and green low-carbon, analyzes and evaluates the quality of environmental accounting information disclosure of Great Wall Motor using content analysis, points out its shortcomings, and puts forward corresponding improvement suggestions from three levels: enterprise, society and government.

The study concludes that the quality of environmental accounting information disclosure of Great Wall Motor has improved by leaps and bounds after the national "double carbon" target was proposed, but the overall quality still cannot meet the needs of information users, mainly due to both internal and external factors, such as ambiguous content, complex carriers, fragmentation of environmental accounting information disclosure and inadequate laws and regulations. This is mainly due to both internal and external factors, such as ambiguous content, complex carriers, fragmentation and inadequate laws and regulations. Suggestions for improvement include: integrating dual-carbon objectives into corporate development strategies, diversifying disclosure methods, developing independent corporate environmental reports, creating awareness of overall corporate environmental accounting disclosure, and strengthening public supervision and media publicity. In addition, at the government level, a unified corporate environmental accounting information disclosure system should be established as soon as possible, a corporate environmental accounting information supervision system should be constructed, independent environmental audits should be set up, etc., and it is expected to help enterprises in the same industry to improve the quality of environmental accounting information disclosure.