The Research On Environmental Liability Accounting System And Information Disclosure

As social and economic development, natural resources continuous mining, we greatly damage the ecological environment, the environmental problem become the global primary issue. When national economic experts and environmental experts in the study of environmental problems and the causes of solution came to a conclusion:the enterprise is one of the prime cause environmental pollution, and enterprise should bear the environment responsibility to shirk its environmental responsibilities to the government. The global environment problem is paid more attention, and the protection awareness is growing. So, countries relate the environmental protection laws and regulations, in order to form to reduce the environment pollution, and ensure the environment responsibility of enterprises. This must have related measures and technique to confirm enterprise the effects on the environment, and ensure the environment responsibility of enterprises. As the enterprise needs to be the environment responsibility and should be disclosured in the financial reports. Due to the complexity and difficulty of environmental governance, the environmental pollution investment and spending is large. In the current financial framework it is commonly expensed while the environment responsibility occurs, which could not reflect the true environment liabilities of the enterprise. So environmental liabilities should be introduced in the current financial framework. This will help investors to understand the business activities of enterprises and the effects on the environment to the impact of their interests.This paper discusses the enterprise environmental liabilities recognition, measurement and disclosure issues. First, This paper expound the theories of sustainable development, economic externality theory, the principal-agent theory, stakeholder theory, environmental accounting theory and related theory. These theories provides a theoretical basis for environmental liabilities research. Secondly, based on the analysis of the annals Report in 2009, we selected the thermal power, appliances manufacturing, steel, oil, textile five heavy pollution industries and Listing of steel enterprises. We analyzed the environmental information disclosure to find out the problems. Environmental liabilities are not accounted and disclosure for separately. Environmental investment and environmental expenditure disclosure is simple. That is not concrete standard disclosure standards. Laws and regulations, accounting standard, the enterprise internal and stakeholders need the enterprise environment information to illustrate the development environment of the real demand information debt. Again, we analyzed the basic content the environmental liabilities recognition, measurement and disclosure. Finally, based on the above research environmental liabilities puts forward some countermeasures and Suggestions: strengthen environmental liabilities theory and practice research; Study and establish suitable for China national environmental accounting standards, trial environmental liability accounting of some enterprises; increase the environment information disclosed monitoring strength; To strengthen enterprise environmental disclosure consciousness.