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Research On Corporate Environmental Accounting Information Disclosure In China

Posted on:2003-09-24Degree:MasterType:Thesis
Country:ChinaCandidate:R HuFull Text:PDF
Abstract/Summary:PDF Full Text Request
The implementation of sustainable development strategy, pollution prevention and environment protection is an important guiding principle of the tenth five-year plan in China. And environmental accounting is advocated as the tool of economic management and environment protection. At present we should attach importance to the enclosure of environmental information, for it is the starting point of environmental accounting. So in the paper, the model of environmental information declaration is explored and suggestions are put forward on how to launch the task of publishing environmental information in China.The paper is made up of four chapters. In the first chapter, the importance of environmental accounting information disclosure, which is the starting point of environmental accounting, is expounded from the point of theory and reality; Then practices of revealing environmental information in foreign countries are looked back and the present conditions in some Chinese companies are analyzed; So in the third chapter, the model of environmental information announcement is built according to its character; And the propositions are raised on how to reveal environmental information in all Chinese companies in the last chapter.
Keywords/Search Tags:environmental accounting, information enclosure, sustainable development, environmental auditing
PDF Full Text Request
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