The Research On Environmental Accounting Information Of Listed Company

With the rapid development of global economy and the growing impact of environmental issues, the ecological environment of human life has been a great deal of damage. The essence of the environment is that the enterprise ought to undertake environment responsibility to shirk to society. One of grave challenge been confronted with Chinese enterprise is to need to undertake the responsibility of protecting environment in 21 century. Enterprises as the main polluters of the environment, the disclosure of the environmental accounting information has great importance for the public and other stakeholders to understand the corporate environmental policy and environmental outcomes to make the right decision. Listed companies are pioneer in enterprises; therefore, studying on listed companies'disclosure of the environmental accounting information has great meaning.In this paper, I mainly use a standardized method to explore the environmental accounting information of listed companies to disclose the related issues. Firstly, the domestic and foreign environment accounting information has been listed on the summary. Next, the basic theory of environmental accounting information is discussed, including environmental accounting and environmental accounting information. And it deals with the necessity of disclosure of environmental accounting information, including the sustainable development theory, the information asymmetrical theory and the transaction cost theory. Then, in order to supply reference for Chinese listed companies, the paper introduces the current situation of environmental accounting information about the developed countries which contains America, Europe, and the Japan. Then, listed companies on China's environmental accounting information disclosure system are introduced, through to the Shanghai and Shenzhen two market city company in 2008 the annual report reading analysis, and puts forward the existing problems, such as low proportion of disclosure, and disclosure of information disclosure, low value for lack of comparable disclosure of information, etc. So this paper introduces the countermeasure, for instance, perfecting related from listed company, establishing standards of environmental information database, strengthening the environment accounting information disclosed audit and improving the public environmental awareness and improve accounting personnel quality.