Study On Environmental Accounting Information Disclosure

As a result of continued process of production and daily life, natural environment'squality have been destroyed seriously and have descended rapidly, which have done agreat damage to current and follow-up people's life and public interest. Fortunately,people have realized that the development of mankind should not pay a highenvironmental price, and must choose the road of sustainable development. Now, aglobal movement of environmental protection has infiltrated all fields of mankind.Enterprises bring lots of environmental activities inevitably, and have great duty toenvironment protection along with sustainable development. Under these backgrounds,it is important to construct environmental accounting. In this paper, environmental information disclosure and related environmentalaccounting certification, measurement, note and evaluating indicator of environmentalperformance are mainly problems discussed. Firstly, the importance and urgency of environmental accounting research, analyzethe feasibility. Then discuss on objectives, hypotheses and principles of environmentalaccounting as basis of whole research. After that, the paper analyze on actual conditionof environmental information disclosure of listed companies. In the fourth part, theauthor discuss on financial effects of environmental problems, including its contents,disclosure mode and related accounting certification, measurement and so on. The fifthpart of the paper discuss on disclosure of environmental performance information,making probe into contents, mode and measures, and try to construct an evaluationsystem of that. Then discuss on how make environmental information more useful to uswith modern analyzing measurement. In the last, the writer try to give some suggests onhow give strong support to push environmental accounting.