Research Of The Influence Of Environmental Accounting Information Disclosure On The Enterprise’s Environmental Cost And Environmental Benefit

ABSTRACT:The development of the Chinese economy has being always guided by the extensive economic growth mode. This economic model of high investment growth, high consumption support and high emission led to a series of environmental problems. As the natural disasters occurred frequently and the sustainable development strategy was put forward, environmental information became focus for users of financial report. Environmental accounting information disclosure affected environmental cost and environmental benefit through intermediate adjust variable of the stakeholder.In the paper, the statistics of environmental information disclosure state was made through the Excel software. The statistics showed that the level of enterprise environmental information disclosure was not high. Aimed at it, the necessity and feasibility that enterprise disclosed environmental accounting information were analyzed combined with wooden barrel theory, stakeholder theory, sustainable development theory and the theory of cost benefit. The influence of environmental accounting information disclosure on environmental costs, environmental benefits and environmental net income were studied by constructing variables of environmental accounting information disclosure level, environmental costs, environmental net income and so on. Through the empirical, the following conclusions were got:(1) Comparability of environmental accounting information disclosure among enterprise was bad, and the difference was larger.(2) Environmental accounting information disclosure had significantly positive correlation with environmental cost and environmental benefit.(3)There was significantly negative correlation between environmental accounting information disclosure and environmental net income. The empirical results revealed real reason. That was enthusiasm of the enterprise environmental accounting information disclosure was not high, and it was that environmental accounting information disclosure could not bring net income. According to the empirical results, suggestions were put forward from the state, bank and other financial institution, enterprise itself three sides. We hoped that it could provide reference value for enhancing domestic environmental accounting information disclosure.