The Research On Environmental Accounting Information Disclosure Of Our Country's Listed Companies

Faced with the current environmental issues which have become increasingly prominent in the implementation of the strategy of sustainable development, to protect the environment and maintain ecological balance have become an inevitable choice. The survey showed that one of the most major factors of environmental pollution is the production and operation activities. Resources consumption and environmental damage from the production and operation of businesses have a major negative external influence, and to effectively eliminate such non-economic attribute on the environment caused by enterprise, intensify related environmental information disclosure appear to be particularly important. But for the current situation of China's listed companies to disclose environmental information, the theory and practice are still at an exploratory stage and theory is too vague to be effectively integrated with practice. There are also no perfect guidelines and standards to act the role of supervisory, resulting in less-than-full disclosure of information.February 15, 2006 China promulgated the "2006 China certified public accountants auditing standards", in which the No.1631 is" Consideration of Environmental Matters in The Auditing of Financial Statements". New audit guidelines clear the management's accountability of environmental accounting information disclosure, and how to handle and disclose the environmental matters in financial statements, and related internal control environment and risk assessment. Due to the introduction of new auditing standards, the financial statements of listed companies in China have to consider the environmental accounting information disclosure, and put a higher demand for accountants. Thus, the environmental accounting information disclosure of listed companies would start a new chapter.In this paper, respectively from basic points of the system economics, concept of fiduciary duty, information search non-cooperative game theory model, concluded that environmental information disclosure is the tool to fair show its completed enterprise fiduciary economic responsibilities and fiduciary social responsibilities. It will reduce transaction costs and Game loss value for the use of asymmetric information ,or to say to increase enterprise value, lower cost of information; Through analyzing the current situation and the existing problems of Chinese listed companies in environmental information disclosure, and the impact of the new auditing standards on the environmental accounting information disclosure, recommended that to solve the...