Research On Problems Of Environmental Accounting Information Disclosure In Chinese Enterprises

Society develops till today, more and more people have realized that the enterprises' activity is the chief criminal which destroyed the environment and they should take the responsibility to protect the environment. Under the pressure of the government, the investor, the financial department, the consumer and the other beneficial parties, many enterprises begin to report their environmental activity and disclose their environmental accounting information. This article combines the basic views of the domestic and foreign environmental accounting information disclosure, discusses the contexts and forms of the environmental accounting information disclosure in China and puts forward some suggestions on how to perfect the task of disclosing environmental accounting information.The paper includes six chapters: Chapter one elaborates the research background of the environmental accounting information disclosure; Chapter two introduces the views of the theory, the law, the regulation, the business of the domestic and foreign environmental accounting information disclosure; Chapter three discusses the reasons of the environmental accounting information disclosure; Chapter four is the innovation of this paper, through the empirical analysis of the environmental accounting information in the financial statements of 2004 of Listing Companies in China, we post the problems that exist in the environmental accounting information disclosure in the listing companies; In view of the problems that exist in the environmental accounting information disclosure in the listing companies in China, Chapter five combines the successful experience of foreign countries, discusses the contexts and forms of the environmental accounting information disclosure in China. Chapter six puts forward some suggestions on how to perfect the task of disclosing environmental accounting information in China.