The Study On The Environmental Accounting Information Disclosure Of The Enterprises In China

The disclosure of the environmental accounting information was the first one entering into practice among the development of the environmental accounting. Although people have known that the environmental polltion is aggravating, they do not protect the environment in fact. Our government pays little attention on environmental protection. The laws are not good enough for protecting the environment. The people have not put the environment protection into practice. The enterprises are only in pursuit of interest, not consider that the pollution will threaten the society and the human's life.Nowadays the enterprises always disclosed the environmental accounting information through their annals. However, not all of them dislosed the informations. And the information they disclosed are always scattered and ruleless. It can be found that there is no impetus, no clear main-body, no uniform format for the disclosure of the environmental accounting information. In a word, there is no systemic or perfect system for it.The text studies on the issue of the environmental accounting information disclosure with the method of qualitative. At first it analyses the status quo of the enterprises' environmental accounting information disclosure , then find out the problems and their causes. Finally it will construct the frame of the enterprises' environmental accounting information disclosure . The frame will be made up of the law, the accounting rule, the goal, the main-body, the information's quality character, the content and the format. The contents of the laws and the accounting rules have been devised. It claims that the supplement-ing report is a good choice for the disclosure of the enterprises' environmental accounting information. According to its relation with the environmental protection the environmental accounting informations will be split from the traditional accounting informations among the forms. On the basis of the different aspects of the environmental protection, the new accounting subjects will be devised. Then the trade about them will be explained by the accounting language, and the two forms about them will be made.