The Corporate Environmental Accounting Disclosure

Since entering the industrial society, social production has been developed rapidly. The social economic impact on global environment is more and more serious. The deterioration of the ecological environment and the diffusion of the environmental pollution impel people to pay more and more attention to the global environmental problems and the voice of protecting the environment is higher and higher, too. That has formed the idea of sustainable development gradually. Under the guidance of this kind of thought, including the environmental problems in accounting has produced environmental accounting. Because the disclosure of environmental information correlates with the goal of environmental accounting, having an important function, and in the environmental accounting field, it was the disclosure of the environmental information that entered practice at first, I suggest it should be regarded as a breakthrough point in environmental accounting research. In our country, however, the environmental accounting is still at the starting stage. The current situation of the disclosure of environmental information is pessimistic. On the basis of the advanced research results both at home and abroad, combining the actual conditions of our country, it structures the Chinese mode of disclosure of environmental information. This dissertation is divided into four parts altogether.Chapter one introduces the environmental problems and concept of sustainable development briefly and analyzes the relation between environmental accounting and sustainable development. Meanwhile, it explains the essence and the goal of environmental accounting. Finally, it proposes that the disclosure of environmental information is the breakthrough point to study the environmental accounting.In chapter two, it deals with the necessity of disclosure of environmental information in terms of economics, including supply and demand concerns theory; information asymmetry economics and information search cooperative game theory.In chapter three, it analyzes the current situation of disclosure of environmentalinformation. Five enlightenments are drawn through introducing the research results of the western developed country. Meanwhile, it analyzes the current situation of disclosure in our country, too.In the last part of the dissertation, the mode of disclosure of environmental information in our country is constructed, including mainly the goal, the subject, the quality characteristic and the content of disclosure of domestic enterprises' environmental information and the basic way that should be taken in our country.