Study On Forming And Disclosing Environmental Accounting Information

Since 1950s, the serious environmental pollution problem had been threatened thehuman being's living and development. Following the public sense of environment protectionrun up day and day, all country of the world choose the sustainable development way. And themodern enterprises are inevitably responsible for environment protection, improving therecycle economy development, finally achieving the aim of sustainable development. In thiscase, environmental accounting as a new branch of accounting was established.As the breakthrough of environmental Accounting, how to disclosing EnvironmentalAccounting information has already become many scholars' research focus. Further to studyon forming and disclosing environmental accounting information in the enterprises, especiallyto guide the sensitive environmental industries to form and disclose the environmentalaccounting information, will constantly develop and perfect the environment accountingtheory and practice, which is significant to realize the enterprises and society sustainabledevelopment.In this paper, firstly the author discussed the environmental problems and the sustainabledevelopment stratagem, analyzed that enterprises to disclose their environmental accountinginformation is very necessary. Secondly, based on the achievement of the study in our countryand western countries, the author systematically elaborated the primary contents and thedisclosing mode of the environmental accounting. Then, by analyzing the case of disclosingenvironmental accounting information in five corporations of the three sensitiveenvironmental industries, the author wanted to establish the system of disclosingenvironmental accounting information in the sensitive environmental industries. At last, theauthor not only stated that there are some handicaps in the way of the environmentalaccounting development, but also gave several methods, and then prospected the future of thesystem of the information disclosing. Hopefully, this paper could contribute to theestablishment and development of environmental accounting checking system.