A Study On Environmental Accounting Information Disclosure About Listed Companies In China

Looking from the development of environmental accounting in the world, it was the disclosure of the environmental accounting information that entered practice at first. The study of environmental accounting and practice are all backward in china, environmental accounting information disclosure is the basis of the study of environmental accounting. so, I suggest it should be regarded as a breakthrough point in environmental accounting research. Further to study on disclosing environmental accounting information in the enterprises will constantly develop and perfect the environment accounting theory and practice, which is significant to realize the enterprises and society sustainable development.This text regards the environmental accounting information disclosure as the theme of studying of listed companies in china, take the research method of quantitative with qualitative,start from the disclosure of environmental accounting information theory, summary the environmental accounting information disclosure in abroad and domestic detailedly, second to construct the models of listed companies disclosing environmental accounting information in china:the model of disclosing environmental accounting information can take environmental financial report and environmental report and note statements, the first way is design in the basis of traditional accounting,which including the main table-environmental financial table,acctached table-environmental cost expenditure table, environmental performance assessment table and acctached ,and the contents of environmental report not only include financial impaction information of environment,but also include a large of non-monetary information in enterprises,this paper is inclined to take the way of environmetal report in listed companies.next construct environmental accounting information disclosure index in listed companies of petro, chemical,plastic industry in china,take positive test to analyze the factors which influce environmental accounting information disclosure and analyze the reasons of not related.at last,give suggestions to perfact the environmental accounting information disclosure in china.