Research, Based On The Costs And Benefits Of Corporate Environmental Information Disclosure

The fast development of economy has brought the negative effect such as environmental pollution and out-of-balance of the ecology. It is undoubted that the pollution of the natural environment mostly comes from the enterprises at present. How to solve economic development and contradiction of environmental protection has become the global problem that countries all over the world pay close attention to together. The sustainable development strategy has already become basic strategy that various countries have solved one's own development problem. And the key to strategy implementation of sustainable development, it could be while realizing economic growth see enterprises, realize enterprise's pollution control correctly effectively, realize the maximization of economic benefits , social benefit and environmental benefit.Information can be independent of the government, regulation, policy, and play a role in limiting and stimulating to the pollution sources through the market and the public, but effective pollution control means that the environmental disclosure of information has become independence gradually. [3]Constant enhancement as environmental question is sharpened constantly , the public's environmental consciousness , government's constant attention to the environmental question, the domestic and foreign pressure of environmental disclosure of information which enterprises face is increasing constantly, enterprises make policy to strengthen the demand for environmental information constantly too. But the essence of enterprises is to pursue the profit and profit to maximize, how to make them comply with the request of the persons who are correlated with interests of the society voluntarily, reveal the information of environment of an enterprise? This research is assumed, enterprise's policymaker all regard pursuing the profit and profit to maximize as the goal while carrying on all decision. Come from this and say, it seems particularly essential to introduce the cost-effective principle in the disclosure of information of the environment of an enterprise is studied.The cost-effective principle is that the accounting information offers a restraint condition with universality in the course, namely the income that the cost which gathers and reveals accounting information can't be higher than using this information to emerge; otherwise this information is not worth offering. In the field of applying the income principle of the cost to environmental disclosure of information, if enterprises reveal the incomes produced after a certain environmental information, if can exceed and reveal this cost paid of information, then enterprises will relatively like to reveal this information; On the contrary, if the cost revealed is greater than benefit produced, the will that enterprises reveal this information is lower. While only making the incomes which confirm environmental disclosure of information, such as enterprise's policymaker and enterprise shareholder, the staff, etc. greater than the cost, they can respond the requests of the society and government actively, will plan and design the system to the environmental issues of enterprises, and reveal environmental information voluntarily. At present, when the domestic and international scholar analyses, studies the necessity and feasibility of disclosure of information of the environment of an enterprise from other angles, have not still reached the final conclusion.This thesis introduces the cost-benefit analysis theory, uses many kinds of methods such as theory deducing , summing up and case analysis ,etc., attempts to pass the studying of environmental disclosure of information under the principle of cost-effective to enterprises, provides another kind of execution pattern of disclosure of information of the environment of an enterprise. Paying attention to combining enterprise's community responsibility theory in the course of studying, paying attention to reasoning , prove , sum up and summarize, we have designed the institutional charts and files of a series of environmental disclosure of information such as environmental cost report , environmental cost income report and environmental increase and decrease report etc., and introduce the theory of managing of the company , structure the assessment mode of disclosure of information of the environment of an enterprise from the system and two aspects of transparency, not only rises to the disclosure of information of the environment of an enterprise enterprise's strategic administrative structure, and has also designed the mechanism guarantee from level of carrying out of strategy.