Corporate Environmental Accounting Reports Of The Conceptual Framework And Application Method

With the expanding of human society and economic activity, ecological environment is deteriorating and environmental pollution is aggravating. In order to realize the sustained development of economic in our country, it's urgent for us to protect resources and improve environment. And the effect of the disclosure of corporate environmental accounting information was great to social sustainable development. It was shown in many studies that the corporate environmental reporting is useful for the government to anange properly according to the effect of environmental quality to the corporation production activities, for the corporation to create good public image and make up the deficiency in the current financial reporting system and for the efficient allocation of social resources.And the study on the disclosure of corporate environmental accounting information is on the first stage, so the relative research needs to be strengthened. Therefore, based on the necessity of the disclosure of environmental accounting information and by presenting the development background and current situation of environmental accounting, the significance of it was specified in the paper. The issues of conception framework, especially the basic content, were deeply discussed in this paper, using the advanced experience of corporate environmental accounting reporting of developed countries. After designing survey questionnaire and analyzing classical corporation, the experience data was analyzed by the cross method and the SPSS in the paper. Then, an analysis was conducted based on the results of the survey of 97 listed material companies of environmental reporting practice in China. At last, the information system of corporate environmental accounting was constructed. There are three major academic contributions in this paper, which include: Firstly, using the advanced experience of international research, the conceptual framework was improved, and the theory of future corporate environmental accounting reporting standard would be underpinned.Secondly, according to the survey of the status and use of the corporate environmental reporting, the framework was constructed which can be used in China's market economy in accordance with the requirement of the sustainable development strategy. Meanwhile, the suggestion for future improvement of current financial reporting system in China was proposed in the paper.Thirdly, the existing problem of environmental accounting reporting and relevant suggestion were presented in the paper through the economic analysis of the necessity on corporate environmental accounting reporting.