Research On Environmental Accounting Information Disclosure

The scientific achivements of the recent centuries led to a misunderstanding that people can make everything and won't fail anything. But just as Hegel claims: "when the mankind hail for the victory of the nature, it is also the beginning that the nature punishes to the mankind." For a long time, because of not paying attention to the environmental protection, human industrial production has used a lot of energy, raw material and minerals resource, produced and exhausted a great deal of wastes in the production, then added the tremendous damage to the environment, and moreover affected the economic development and human life quality. To solve the problems of environment pollution, we can only coordinate the economic development with the environmental problems, and carry out sustainable development. The research on environmental accounting information disclosure urges enterprises pay attention to the environment benefits while paying attention to the economic benefits. The research has very significant meanings no matter for the economic sustainable development of our country or for the innovation and perfection of accounting theories. Through comparative study on the research results and the practice of the environmental accounting information disclosure of some important countries and international organizations, the paper quests the purpose, contents and form of the environmental accounting information disclosure of our country, for offering theoretical guidance of the actual operation. As for research methods, it mainly uses the method of comparative study, and integrates the methods of summarizing, deducting, qualitative analysis and quantitative analysis and so on. The paper includes four chapters. Chapter one elaborates the reasons and theoretical foundation of the environmental accounting information disclosure. Chapter two first introduces and discusses the present conditions of the environment accounting information disclosure in our country, then makes the detailed introduction and contrasting analysis of the research and the present practice in the United Nations, the United States, Europe and Japan, which we can learn lessons from for the environmental accounting information disclosure of our country. On the foundation of drawing lessons from the domestic and foreign environmental accounting information disclosure and close combining the situation of our country, Chapter three puts forward the purpose, contents and form of the environmental accounting information disclosure of our country. Chapter four puts forward the countermeasures of the establishment and improvement of the environmental accounting information disclosure of our country. The main contribution of this paper lies in: On the foundation of the situation of our country and drawing lessons from the research of the domestic and foreign environmental accounting information disclosure at the same time, it puts forward a lot of own design of the purpose, contents and form of the environmental accounting information disclosure of our country. In addition, this paper makes the detailed and overall introduction and research of the achievements of the foreign environmental accounting information disclosure, and provides useful experiences for the further research in the field.