| Since social economy has been developed rapidly, the deterioration of the ecological environment and the diffusion of the environmental pollution were more and more serious. Companies become the recognition of environmental peace breaker. So its disclosure of the environmental information is an important tool for people to know company's environmental policy and environmental protection results that can help people predict the company's developing trend and make decisions. So to establish an effective and practical environmental accounting information system, through which to carry out environmental accounting information, in order to meet needs of relevant interests party is not only an academic problem, but also becomes the important factor availing sound development of environment, and have very important realistic meanings.There are five chapters in this thesis.Chapter 1:Preface.The Preface is an introduction of the background of this research. This chapter analyzes the current research results and situation of disclosure of environmental information of the western developed country and China.Chapter 2: This chapter defines the related concepts such as sustainable development, disclosure of environmental information. It deals with the necessity of disclosure of environmental information in terms of economics, including sustainable development theory; information asymmetry economics and game theory.Chapter 3: This chapter describes the mode of disclosure of environmental information in our country such as the ways of disclosure of domestic enterprises'environmental information and analyzes the troubles for the environmental information disclosure deeply.Chapter 4: This chapter analyzes the influential factors of environmental disclosure and the relation between the level of both environmental disclosure and GDP in the last three years in China by empirical research.Chapter 5: The author advises how to improve the qualities of environment information disclosure. . |
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