Research On Corporate Environmental Accounting Information Disclosure In China

With the economic developments,human Industrial production has produced and exhausted a great deal of wastes, added the tremendous damage to the environment, the environment problem has already become a global concern, and moreover affected the economic development and human life quality. From the seventies of last century, the accounting field paid close attention to the environment problem, they want to find a way that the accounting could participated in the environmental protection activities and the information of environment can be measured by the way of accounting . Then new type of the accounting branch is founded and develops—the environmental accounting. Then some developed countries and international organizations begin to carry on further investigation on environmental accounting.The primary problem in the environmental accounting is the disclosure of information. This article regards that of an enterprise as the theme of studying. First in the article, we introduce the importance of this study and the basic theory of the disclosure of information. Through compared study of some important countries and international organizations, for example USA, Canadian, Japan, Europe, on the research results and the practice of the environmental accounting information disclosure, for offering theoretical guidance of the actual operation. Then is the innovation of this article, through the empire analysis of the environmental accounting information of the listing companies in Yunnan province China,we post the problems that exist in the operating of our country.At the last chapter, the article takes some advices to improve the environmental accounting information disclosure system in our country. With the Perfecting of environmental accounting theory and practice , we can achieve a sustainable development.