Evaluation Method of Enterprise Environmental Accounting Information Disclosure Quality Based on Data Classification

Facing the problem that the currently used analytic hierarchy process and the evaluation method based on the fuzzy analytic hierarchy process are affected by a large amount of corporate environmental accounting information, resulting in inaccurate evaluation results, a data classification-based corporate environmental accounting information disclosure quality evaluation method is proposed. Through environmental reports, corporate environmental accounting information is divided into environmental accounting information in the annual reports of listed companies and environmental accounting information in independent reports. Integrate fuzzy theory and the analytic hierarchy process, analyze the set of each index in the two types of information, and obtain the fuzzy evaluation matrix of each subsystem. Using the synthetic operation of the fuzzy matrix, the comprehensive evaluation model of each subsystem is obtained, thereby completing the quality evaluation. Through the empirical analysis results, it can be seen that there is a maximum error of 0.003 between the evaluation results of this method and the statistical results, which has accurate evaluation results.