The Information Disclosure Of Environmental Accounting Based On Life-cycle Theory

Since entering the industrial society,social production has been developed rapidly. The social economic impact on global environment is more and more serious. The deterioration of the ecological environment and the diffusion of the environmental pollution impel people to pay more and more attention to the global environmental problems. Due to the voice of protecting the environment is higher and higher, under the guidance of this kind of thought, including the environmental problems in accounting has produced environmental accounting. Enterprise is the main maker of environmental pollution, so it is his duty to account all the impact of the economic activity he made ,it is time to disclose the environmental information. However, the introduction of environmental accounting to our country is late, the environmental accounting is still at the starting stage, so the current situation of the disclosure of environmental information is pessimistic. On the basis of the advanced research results both at home and abroad, combining the actual conditions of our country, and then analysis the Life-cycle cost theory and the possibility of apply it to the disclosure of environmental information, at last it construct one disclosure mode of environmental information based on Life-cycle cost theory ,and the environmental data of some thermal power company are measured and computed, thereof, the feasibility that accounts the environmental costs in an enterprise is verified. This dissertation is divided into four parts altogether.Part one: it accounts the research goal and sense and analyzes the research method based on environmental accounting. It analyzes the current situation of disclosure of environmental information, several enlightenments are drawn through introducing the research results of the western developed country. Meanwhile, it analyzes the current situation of disclosure in our country and the objective we will strive for.Part two (chapter two and three): it introduces the definition, the classification of environmental accounting and environmental information, it also accounts the disclosure concept, content, object of the environmental information, highlights the ecological accounting is the important part of the disclosure of environmental information.Part three (chapter four): it analyzes introducing the Life-cycle cost theory to the disclosure of environmental information. In this part, firstly it imposes the definition, the characteristic of Life-cycle cost theory, and then it analyzes the cause and the feasibility of introducing Life-cycle cost theory to environmental information disclosure.Part four (chapter five and chapter six): In the last part of the dissertation, based on the analysis of the current disclosure mode of environmental information, the fundamental framework of disclosure of environmental information in our country based on Life-cycle thought is constructed. It will satisfy all stakeholders using the one disclosure mode which environmental cost, environmental load and environmental protection effect can be disclosed in every stage of product Life-cycle. Last, taking a generation of thermal power company as an example, the reasonability and effectiveness of the disclosure mode is verified.