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

As an important strategy in national economy and social development,sustainable strategy has played an important role between environment protection and economic development in China. It also provides a prerequisite for creation of environmental accounting at the same time. More than ten years,through our country has already get a little achievement on environmental accounting. However,our country environmental accounting research is still in starting phase. The entire theory and method system of environmental accounting has not already taken form,and the environmental accounting application developed slowly compared with the developed country.One of the main objectives of environmental accounting is to provide decision-useful environmental accounting information. Through some enterprises has disclosed environmental accounting information on its annual report in China, which essentially play a supplemental role, lacking system and integrity. Therefore, establishing scientific system of environmental accounting information disclosure is urgent to accounting theory in china. For this reason, this paper chooses"environmental accounting information disclosure"as the Master paper research.This paper studied the disclosure of environmental accounting information against the shortcomings of traditional enterprise accounting. Firstly, this paper introduced the history and current situation of international organizations,The United States,Japan and other developed countries,and provided the shortcoming of current international environmental accounting information disclosure. Secondly,this paper analyzed the current situation of Chinese enterprises environmental accounting information disclosure, pointed the difficulty and the enlightenment which the international environmental accounting information disclosure brings. Finally,this paper constructed the mode of information disclosure structure,including objective,principle,users,subject,content and mode.