Environmental Accounting Information Of Listed Companies To Disclose The Problem Studies

The austere environmental problems make the environmental accounting becomes the new developing tendency of enterprise accounting. As the cutting point of environmental accounting study, the enterprise environmental accounting information disclosure attracts our attention. We choose the listing companies as the samples to discuss the environmental accounting information disclosure problems due to listing companies have the abroad social impression.In this thesis, the author explains the importance of environmental accounting information disclosure problems firstly basing on the relationship between establishing environment friendly society and environmental accounting, compares the studying situation of environmental accounting information disclosure problems of Chinese and foreign listing companies secondly, analyzes the reason of lacking sufficiency, comparability and consciousness of Chinese listing companies' environmental accounting information disclosure thirdly from the following three aspects: environmental accounting criterion, listing companies' information disclosure system and environment consciousness, discusses the contents and manners of Chinese listing companies' environmental accounting information disclosure fourthly, establishes the models of environmental accounting information disclosure by explaining and validating a polluting enterprise case fifthly, offers own opinions on standardizing Chinese listing companies' environmental accounting information disclosure lastly from the following three aspects: academy, government and enterprise. The author hopes to offer instructive reference for establishing and consummating Chinese listing companies' environmental accounting information disclosure system.