China's Corporate Environmental Accounting Information Disclosure

On environmental accounting study, business environment is one of research direction in information disclosure. With our rapid economic development the environmental protection aspect is still weak, environmental pollution and damage is serious. The reason is indifferent with enterprise and the environmental protect. Select the subject of the pollution of the company for research objects, the company is in Shenzhen and Shanghai stock exchange transaction. The topics listed in use of the first time they publish literature and in the past two years the annual report, for environmental information disclosure for analysis. our heavy pollution of the listed company in environmental accounting information disclosed that there are a lot of problems and put forward some suggestions for improvement. It is of significance or from a practical sense, the subject of research is a further environmental accounting information disclosure, was that the listed companies on environmental accounting information according to the tourists reference.In the theoretical foundation part, this subject study on the business environment of information disclosure of information disclosure of the concept and related theory. Then in the third part of the first article analyses the business environment of our accounting information disclosure of the content, methods and forms for the following analysis provided in accordance with reality. During the fourth part of the emphasis on the empirical analysis and analysis of the environment of information disclosure of the factors influencing the design and empirical research methods and procedures at the corresponding; a specimen selection and preparation work; then made to assume that the establishment of a model of sample information and analysis; finally, the results of the paper on the analysis and explanation. During the fourth chapter v on the basis of our polluting industries in the paper, then combine the current pollution in our industry on environmental accounting information disclosure issues and its cause and eventually made to improve our polluting industries in environmental accounting information disclosure proposals.