Study On Disclosure Of Environmental Accounting Information In Chinese Enterprises

With the expanding of human society and economic activity, ecological environment is deteriorating and environmental pollution is aggravating, which makes people to pay attention to global environment, so the claim of protecting environment becomes higher. As an important aspect of reinforcing environmental management, environmental accounting is a new developing tendency in enterprise surrounding and accounting field in recent years. As one of the focal points, disclosure of environmental accounting information is exploring now in enterprise.Because our country have consumed much natural resources and energy resources, polluted environment, which have a bad influence on people's living and economical development. It's urgent for us to protect resources and improve environment, in order to realize the sustained development of economic in our country. And yet Chinese enterprises is on the first stage in disclosing accounting information, so they need strengthen relative research to put into practice .This paper begins with present situation, aiming at explaining the importance and realistic sense of disclosure of environmental accounting in our country by exploring relative theory .this paper also draws lessons from experience of the west, combining present situation of our country to construct model of disclosure of environmental accounting, in order that It will be beneficial to construct and popularize environmental accounting.