Research On Disclosure Of Environmental Performance Information In Chinese Enterprise

Rapid economic development has brought negative impact of environmental pollution and ecological imbalance, so how to resolve this contradiction has become the global issues common concerned. In the field of accounting practices, under the pressure of government and market competition and self-development needs, the enterprises which belong to the developed western countries, in particular the famous transnational corporations began to report environmental information in the 1970s. After nearly 30 years, the contents of environmental report extend to environmental performance and environmental accounting information from the initial environmental impact information. China is currently facing the challenges of this contradiction, and the sustainable development strategy is the only choice. With the implementation of the sustainable development strategy, environmental performance information will be indispensable to enterprise development, performance evaluation and investment decision.However, compared with developed countries, Chinese accounting reform is still in its infancy stage. On DEPI (disclosure of environmental performance information), our enterprises displays so many defects such as few published, incomplete DEPI, irregular disclosure ways, few quantitative and regular data, low quality of environmental information and impractical model, etc. As the above analysis shows, DEPI in our country is lack of systematic research, and their content and model of environment performance report had no specific uniform regulation. These situations clearly will weaken the social supervision to enterprise responsibility, and do harm to social resource allocation and enterprises sustainable development.Therefore, this article makes the research breakthrough in the inadequate of DEPI. Firstly, we analyzed the characteristics of environmental performance information and related issues needed to resolve. Then, on the basis of the extensive collection of information,we makes systematic expositions on the content of DEPI, the identification and measurement of information and the ways and means of information disclosure. Eventually, on the basis of experience absorbed from abroad, a suitable information disclosure model for the conditions of our country was constructed. And for the weaknesses of our enterprises'information disclosure, we made specific proposals on the establishment and improvement of our enterprises'DEPI mechanism, so as to provide new perspective for theoretical research and experience for the practice of business.