Study On The Chinese Environmental Information Disclosure

With the economic development, the environment pollution has become serious. Every year, the loss caused by pollution reaches 50000 million, which is received government's high attention. Government makes environment-protect as the basic policy of country, encourages people to reduce resource expenditure, protect environment and makes some laws. According to estimate by environment department, 80% of environment pollution comes from enterprise. As the main body causing pollution, enterprise should be responsible for harnessing pollution. But harnessing pollution will cause environment income and cost, which will affect enterprise's financial state and operating performance. All of these require enterprise to account environment action reflecting it and environment cost and debt and public environment information. The necessity of protecting environment and environment information's importance for enterprise's and social sustainable development adequately reflect the necessity of studying environmental information disclosure. Based on Chinese present situation, it is benefit for standardizing disclosure to study environmental information disclosure.Based on above consideration, through analyzing the necessity of environment information and referring to western countries' study and practice, the author tries to construct the system of environmental information disclosure and gives some advice according to the result of analyzing the enterprise's disclosure.There are six chapters in this thesis. Chapter 1: as the beginning, the author puts forward problem and method used by study and creation. At the same time, the author defines relevant concepts as basic theory for study.Chapter 2: the necessity of disclosure. The author describes the necessity from basic theory and realistic meaning.Chapter 3: other country's disclosure state and enlightenment. The author mainly analyzes the condition of American,Japan and European countries and concludes advantages of these countries and enlightenment for China.Chapter 4: Chinese state of disclosure. The author combs update achievement in study and rules supporting disclosure. According to the analyses 27 listed companies belonging to heavy pollution industry form the new listed of Shanghai's stock market in 2004-2005, the author finds that we lack of a system of environmental information disclosure and the content disclosed by enterprise is too simply, which make the disclosure has no any meaning.Chapter 5: Constructing the system of environmental information disclosure. According to "How to disclose-Who to disclose-What to be disclosed", the author attempts to construct the system from four levels: principle,disclosing body,content and form.Chapter 6: suggestion for improving Chinese environmental information disclosure. The author gives advice from three levels, which are the environment information provider,environment information customers and disclosure rules.