Study On Enterprises' Environmental Accounting And Environmental Accounting Information Disclosure

Since social economy has been developed rapidly, the deterioration of the ecological environment and the diffusion of the environmental pollution were more and more serious. Companies become the recognition of environmental peacebreaker. So its disclosure of the environmental information is an important tool for people to know company's environmental policy and environmental protection results which can help people predict the company's developing trend and make decisions. So to establish a effective and practical environmental accounting information system, through which to carry out environmental accounting information, in order to meet needs of relevant interests party is not only an academic problem, but also becomes the important factor availing sound development of environment, and have very important realistic meanings.Firstly, the thesis summarized the studying status and results of environmental accounting inside and outside of our country. As the important contention, the disclosure of the environmental information was commenced by way of its situation that entered practice at first. Secondly, the thesis made out a demonstration on the disclosure of the environmental information through the annual report of 1195 listed companies between the year of 2003 to the year of 2005 in our country. From the study results, we found that there were many questions on disclosing environmental information in our country. List as follows: the disclosure of environmental information existed mainly in heavy-industry and its proportion was not high, the disclosure content of environmental information was not independent and comprehensive enough to show the important and transparent of environmental information, the nonstandard disclosure mode led to bad comparable in same industry, the disclosure of the environmental information laws and rules were incomplete.Thirdly, the thesis designed a company's environmental accounting information system and made a research on the disclosure of environmental information especially the content and disclosure mode of environmentalfinancial performance and quality performance information. The thesis gave two modes to disclose environmental financial performance information: entering the main and annotations of financial statement. Environmental quality performance information can be disclosed in the annotations of financial statement directly. It also made out a demonstration that proved the effective of environmental financial performance information mode on the study results regarding paper making industry. Lastly, the thesis gave some advices on carrying out environmental accounting and the disclosure of environmental information from different aspects such as perfecting environmental laws and accounting rules, making a research on practical environmental accounting deeply , implementing cooperation of governments concerned, strengthening environmental sense of public and company and strengthening the third party's intendance, etc, in order to supply references to the study of the disclosure of the environmental information.