A Comparative Study On Environmental Accounting Information Disclosure Of Sino - Japanese Papermaking Enterprises

With environmental issues became extremely serious, there are more and more country keep highly attentions on it. And the very beginning of pollution came from business activities of each enterprise. Under this circumstances, in order to support companies initiate environmental activity, we need to build a new rule to announce company’s environmental information and a new system from environmental friendly angle. And that’s question what our society need to solve and also the meaning of this essay.This easy analyze the green accounting information announcement statues of Japan at present and compare the announcement differences between Japan and China. Also, essay state the enlightenment toward China Green Accounting and discuss the suggestion to complete China green accounting information announcement. Under this circumstances, essay will divide in five parts to explain it.The first part, Introduction, general review the background, significance, thinking and research method of the topic as well as the innovate point.And then, in order to declare the current statues disclosure by China green accounting information announcement and develop situation in overseas relative area, the second part reveal thesis foundation, connotation, and domestic and overseas announcement relative theory.What’s more, third part general introduce the overall Japanese enterprise green accounting information announcement situation. With analyze the < Environmental Accounting Guidelines >2012 Ver. and < Environment Friendly Enterprise Survey>2015 Ver., by Ministry of the Environment, Government of Japan, analysis the announce statement and advanced experience works in Japan for now. Also, this part will take the Environmental Information Report, Environmental Accounting Report, CSR and official website of Oji Paper which is a heavy pollution Japan industry as representative to thorough analyze and discuss in comprehensive and multi-angle way.To carry on, fourth part mainly introduce environmental information announcement status of the largest papermaking enterprise in China, Chen Ming Group. In the meantime, summarize the similarity and differences of China-Japan enterprise announcement with compare the situation between Oji Paper and Chen Ming Group.And the last, fifth part discover the deficiency of China environment information reveal, in the meantime, introduce the enlightenment and suggestion toward China green accounting information announcement from Japan Green Accounting.This essay analyze the tendency of how China and Japan green accounting announce information and find out the question China met while studying and developing green accounting by compare of green accounting development between Japan and China and current green accounting information announcement status between Japanese and Chinese papermaking enterprise. Based on that, this essay provide decent suggestion to complete China green accounting informational announcement by taking references on advanced Japanese experience and rules.