The New Mode Of Environmental Accounting Information Disclosure: The Combination Of Event Approach And Value Approach

Faced with the current environmental issues which become increasingly prominent in the implementation of the strategy of sustainable development, protecting the environment and maintaining ecological balance become an inevitable choice. Companies become the recognition of environmental peace breaker. So its disclosure of environmental accounting information is an important tool for people to know company's environmental policy and environmental protection results which can help people to predict the company's developing trend and to make decisions. So establishing an effective and practical disclosure mode of environmental accounting information, through which to carry out environmental accounting information, in order to meet needs of relevant interests party, and will constantly develop and perfect environmental accounting theory and practice, which is significant to realize the enterprises and society sustainable development.In this paper, firstly the author discussed the environmental problems and the sustainable development stratagem, expatiated the driving factors and basic theory of environment accounting information disclosure, which laid the theoretical foundation for the mode of environmental accounting information disclosure. Secondly, author analyzed the current disclosure mode of Chinese and foreign, and made out a demonstration analysis on the disclosure mode of the environmental accounting information through the annual report of 1404 listed companies between the years of 2004 and 2006 in our country. After relevant research, we found that there were many questions on disclosure environmental accounting information in our country. Listed as follows: the disclosure of environmental accounting information existed mainly in heavy-industry and its proportion was not high, the nonstandard disclosure mode led to bad comparable in same industry and so on. Based on all these studies, the author systematically elaborated various defects of the current disclosure model, and this disclosure model is established on the basis of value approach accounting. To make up for these deficiencies, the author attempted to introduce Event Approach Accounting into the disclosure process of the environmental accounting information. When we combine Event Approach Accounting and Value Approach Accounting in the disclosure of the environmental accounting information, there were two highly complementary. In addition, this combination improve the quality of the environmental accounting information, provide comprehensive improvement and meet the needs of relevant interests party better.This paper paid attention to the reality operable of theoretical research results. The author Advised enterprises to set up the environmental event information database which based on event approach, running according to REAL model, depositing various environment-related activities, transactions and events in enterprise production operation. Accountants process and reflect environmental events in this database via the Intranet, forming basal environmental accounting information and compiling independent environmental accounting report. Utilizing database technology and HTML technology, enterprise combines data and conclusion of independent environmental accounting report with environmental event information database. This strategy is propitious to the information users overall understand environmental accounting information. The information users access environmental event information database by utilizing Internet, and obtain environmental events real time. Then they deal with these events by program generator, and compile personalized environmental accounting report.