A Study On Environmental Accounting Information Disclosure About Listed Companies In China

Faced with the current environmental issues which have become increasingly prominent in the implementation of the strategy of sustainable development ,to protect the environment and maintain ecological balance have become an inevitable choice. The survey showed that one of the most major factors of environmental pollution is the production and operation activities. Resources consumption and environmental damage from the production and operation of businesses have a major negative external influence, and to effectively eliminate such non-economic attribute on the environment caused by enterprise, intensify related environmental information disclosure appear to be particularly important. But for the current situation of China′s listed companies to disclose environmental information, the theory and practice are still at an exploratory stage and theory is too vague to be effectively integrated with practive. There are also no perfect guidelines and standards to act the role of supervisory, resulting in less-than-full disclosure of information. February 15,2006 China promulgated the"2006 China certified public accountants auditing standards", in which the No.1631 is"Consideration Of Environmental Matters In The Auditing Of Financial Statements".New audit guidelines clear the management's accountability of environmental accounting information disclosure, and how to handle and disclose the environmental and risk assessment. Due to the introduction of new auditing standards, the financial statements of listed companies in China have to consider the environmental accounting information disclosure, and put a higher demand for accountants. Thus the environmental accounting information disclosure of listed companies would start a new chapter.This text regards the environmental accounting information disclosure as the theme of studying of listed companies in China, take the research method of quantitative with qualitative, start from the disclosure of environmental accounting information theory, summary the environmental accounting information disclosure in abroad and domestic detailedly, second to construct the models of listed companies disclosing environmental accounting in China: the model of disclosing environmental accounting information can take environmental financial report and environmental report and note statements, the first way is design in the basis of traditional accounting which including the main table-environmental financial table, acctached table-environmental cost expenditure table, environmental performance assessment table and acctached, and the contents of environmental report not only include financial impaction information of environment, but also include a large of non-monetary information in enterprise ,this paper is inclined to take the way of environmental accounting information disclosure industry in China ,take positive test to analyze the factors which influce environmental accounting information disclosure and analyze the reasons of not related. At last, give suggestions to perfact the environmental accounting information disclosure in China.Recommend that to solve the environmental accounting information disclosure issues of listed companies have some means to:(1)improve our environmental accounting information disclosure standards;(2)establish and improve their internal control systems,such as the creation of the three-tier management structure of the environment,strengthening of internal auditing (3)develop more professionals with professional skills and knowledge of the environment accounting.