Environmental Disclosure

With economic development, the increasing problem of environment has already become a global concern. Statistics from the environment protection department indicate that 80% of the pollutant comes from the performance of enterprises (Meng Fanli ,1999). It of course has something to do with the traditional production mode and the enterprises themselves, but from the accounting perception, it still has something else to do with the straitness of the traditional accounting reckon range which includes only income of the resources while neglects it's cost. The ignorance of both confirmation and computation in environmental resources and liability leads to the disintegrated accounting confirmation and inadequate information disclosure on one side, on the other the neglect of protection duty taken by the enterprises, which get in return temporary benefit at the expense of environment by predacity and forever destruct to natural resources. The conflict between traditional accounting system and environment protection makes it necessary to take environmental cost into account and truly report enterprises' performance by disclosing accounting information in environment, which becomes a new task faced with traditional accounting. To coordinate economic increase and environment on the way of sustainable development is the only solution to solve this problem, in the mean time, to research the environment accounting information disclosure, urge enterprises to be concerned with both environmental and economic benefits have great significance in sustainable development and accounting innovation.This article gives out the definition of environment accounting and analyses the necessity of it's buildup, meanwhile expatiates the causes on environment accounting information disclosure. It is mainly about the study of the object, content and mode in environment accounting information disclosure adaptive to the situation of our country on the comparison of the study results and the practice in the developed countries, which seemed as a theoretical instruction for practice. The contribution of this article consists in that it puts forward many suggests on how and what to disclose according to the actuality and also the study result in and out our country. Further more, the detailed introduction of research result and the practice in developed countries makes a useful reference for further study in this domain and gives some suggestions on the perfection of environment accounting information disclosure in our country.