Green Accounting Information Of Listed Companies To Disclose The Problem Studies

In 21st century, countries across the world play more emphasis to the environment for the role it plays in the economic development, human reproduction, and ecological balance. Countries have taken measures to protect environment with encouraging progress. Meanwhile, a continuity of environmental polluted incidents, such as Gulf of Mexico Oil Spill, and the newly listed company, Fujian Zijin Mining Group waste pollution accident, alerts us that enterprises should take social responsibility during its pursuing of business and profit enlargement. Government agencies, social organizations and investors may turn to the enterprises to look for the information about environment. The issue points to the channel for the enterprises to learn about the above mentioned information, which can be solved by the information disclosure of green accounting.Green accounting as an information disclosure system will fully reflects that how environmental matter, involved in operation and production activities, will influence the accounting and operation results, as well as the achievements and effects gained by the enterprise in environmental protection. Green accounting information system are helpful in sustainable economic progress, in accordance with the concept of scientific development. It will assist the environmental supervision and management department and the information user in thoroughly understanding the operation activities of the enterprise, so as to make reasonable judgments. For the enterprise, the thorough and timely information disclosure of green accounting, acting as an brand-new operation concept will benefit it in fulfilling its social responsibilities and strengthening its public image.The thesis focus on the research of information disclosure system of green accounting employed by the domestic listed companies. Research methods includes literature search, comparative analysis and induction. First, the thesis made the literature search of the present domestic and international study focusing on the green accounting and information disclosure. Based on the literature search, the author defines the relative concepts and theories on green accounting, and illustrates the essence and factors of green accounting. Second, the thesis analyses the relative theories of information disclosure of green accounting, pointing out that the information disclosure of green accounting falls into two categories, i.e., the financial impact exerted by environmental activities and environmental performance assessment. As to the disclosure pattern for green accounting, supplemented green accounting report and independent green accounting report are mainly employed. Hereafter, according to the construction on information disclosure of green accounting, the paper analyses and summarizes the current problems occurring in domestic listed companies and the underlying reasons in the course of information disclosure of green accounting, among which the accounting data of listed companies in heavily polluting industries including papermaking and mining are mainly analyzed. Finally, suggestions for the improvement of information disclosure are given from the perspectives of intensifying theoretical research, improving system standards, and enhancing the quality of accounting personnel.