On Corporate Environmental Accounting Information Disclosure

With the little expansion of human social production and scale of economic activity, the social economic impact on global environment and danger are more and more serious. Constant deterioration of the ecological environment and constant diffusion of the environmental pollution, impel people to pay more and more attention to the global environmental , the voice of protecting the environment is higher and higher. The economic activity of the human society reflects for the production and operating activities mainly. We can say , the danger that the human society causes to the environment , mainly arise from production and operating activities, the consumption majority to the natural resources comes from the production and operating activities of human society, among them sizable parts, turn into offal and pollutant finally , become the root of the trouble of destroying the environment. Around the eighties of 20th, some organizations and research institutions of developed country and international community, begin to carry on further investigation on environmental protection question in the production and operating activities, and has put forward various kinds of countermeasure , rule , standard and practice guide to strengthen environmental management in the production and operating activities. The environmental accountant is paid close attention to by the countries all over the world day by day as an important respect of strengthening environmental management.Situation that our country is facing economic development and problem of environmental pollution at present, the sustainable development strategy is the only choice of economic development of our country. With the implementation of the sustainable development strategy of our country, environmental information, especially accounting information of environment will become managing of enterprises continuously, achievement appraising and indispensable important information in the investment decision-making process. Meanwhile, with theenhancement and joining WTO of the public's environmental consciousness of our country, enterprises of our country face the external pressure of environmental disclosure of information that enterprises similar to the western developed country face and environmental information demand too. On the other hand, our country's traditional accounting research lays particular stress on accounting technology of confirming , measuring etc., research in disclosure of information relative to lag behind, such asymmetric structure system cause unstandard disclosure of information at the of our country security market, questions , such as alternative disclosure of listed company ,etc. So should environment as primary problem accounting disclosure of information when to the thing that the new developing environmental accountant carries on research.As a whole, the environmental accountant of our country is still at basic theory stage, the research contents lack systematicness, the research results are still owed practice guidance. A new developing discipline that environmental accountant is, does not have a very ripe theory and system norm that can be drawn lessons from abroad. Meanwhile, the environmental accountant studies the integration needing a lot of discipline knowledge again, relatively great to the difficulty that its further investigates at present. However, because our country is that a resource and energy consume the big country , it is a environmental disposal of pollutants big country , the setting-up of the information announcing system of the accountant of environment of an enterprise should be an extremely urgent problem for our country.Because of above-mentioned situations, this text regards the accounting disclosure of information of the environment of an enterprise as the theme of studying, is it carry on systematic research to of our country information announcing system and environment of an enterprise accounting information development of release , accountant of environment of an enterprise , to plan, this to China sustainable deve...