The Research On Environmental Accounting Information Disclosure Based On Enviromental Report

Abstract:along with expanding of the scale of human production and life activities, environmental issue has become the bottleneck of restricting economic development, so the governments are taking measures to lessen environmental damage from economic development, promoting sustainable development. As the basic force of economic development, the environmental issue of enterprise attracts more and more attention. Through studying environmental report and environmental accounting information disclosure of China-Japan's listed steel companies, this paper choosed Nippon Steel and Baosteel as the objects of study, and compared environmental financial information, environmental performance indicator, and take use of DEA to evaluate their investment efficiency of environmental protection. The main research work is as follows.(1) This paper discussed the sourse and background of subject, made clear the purpose and meaning of research, and combined theory and system of the domestic and foreign environmental accounting information disclosure to expound research direction and basic train of thought.(2) This paper cleared the concept of environmental accounting, environmental accounting information and environmental report. In order to provide the theoretical framework, this paper also elaborated the theory such as Environmental Value Theory, Resource Economics Theory, Circular Economy Theory and Theory of Sustainable Development.(3) This paper compared environmental accounting information disclosure of enterprises from different countries, then introduced the research status quo of developed countries like America, Europe and Japan for the purpose of finding out the enlightenment for Chinese enterprises.(4) This paper summarized the current situation of environment report and the environment accounting information disclosure of China-Japan steel enterprise, and studied the whole situation of environmental accounting information disclosure. This thesis elected the steel industry as research object because steel industry characterized by high pollution and high energy consumption.(5) This paper took Nippon Steel and ShangHai Baosteel as the examples. By means of analyzing environmental financial information and environmental performance indicators from environmental reports of Nippon Steel and Baosteel, this thesis found out Baosteel's existing troubles in terms of environmental information disclosure. At the same time, this paper took use of DEA (data envelopment analysis) to compare environmental protection investment efficiency between Nippon Steel and Baosteel. On the basis of index system construction principle, this paper established the original input and output data, and used CCR and BBC model to get environmental protection efficiency of Nippon Steel and Baosteel.(6) In order to perfect the enterprise environmental accounting information disclosure in our country, this paper proposed the suggestions and countermeasures, including completing the goveronments'environmental improving role, perfecting environmental accounting system, strengthening enterprise own construction, optimizing the supervision system of environmental accounting information disclosure.