Research Of Using Environmental Accounting Guidelines 2005 In Japan For Reference To Chinese Companies

This text recommends the problem of environmental accounting information disclosure compare and introduction between Chinese and Japanese company from following respects.First part is foreword. It explains background of the research, including research motivation, information collection, development of the topic, the range of the research, innovation, deficiency of the paper and so on.Second part describes some literatures about company environmental accounting information disclosure inside and outside our country. And it aims to show the development and actuality of company environmental accounting information disclosure.The third part expounds the development and actuality of company environmental accounting information disclosure in Japan. In this part, it generalizes the development and actuality of company environmental accounting information disclosure in Japan form the reasons of the outset and present situation of the environmental accounting reporting. And then it introduces the frame and main characteristics of the Japan Ministry of the Environment published Environmental Accounting Guidelines 2005.The fourth part presents the development and actuality of environmental sporting in our country. Especially, it details the Environmental Reporting 2004 in Baoshan Iron & Steel CO. Ltd and Health, Safety and Environment Reporting in China National Petroleum Corporation.The fifth part analyses the applicability of the Environmental Accounting Guidelines 2005 in Chinese companies by demonstration studies. It chooses the data from 2003 to 2005 of the Chinese steel listed companies. As a result, it gets the Environmental Accounting Guidelines 2005 is suitable for Chinese companies. The sixth part explains the use for reference of Japanese company environmental accounting information disclosure and then makes some suggestions. This part particularly shows the request of Environmental Accounting Guidelines 2005 at first. Second, it lays some other content of the use for reference on companies, governmental and social respects. At last, it puts forward advice to company environmental accounting information disclosure in our country.