Research On Environmental Accounting Information Discloure In China

With the implementation of the strategy of sustainable development and the enhancement of chinese public awareness of environmental protection ,the environmental issuues has gained increasing attention by the world.In 1970s ,the West began to actively explore the accounting profession of environmental accounting, and now the theory has become more and more sophisticated and compplete, since it is widely used in practical guidance,it has achieved positive environmental achievements. Howerer, Chinese environmental accounting research began in the end of 1990s, a late start, so the laws in environmental accounting information disclosure and regulations are not sound, the environmental information disclosure theory is immature, and the environmental management accounting practice to promote the work is still weak. Therefore, the environmental accounting research should be strengthened without delay.This paper is based on the theory of environmental accounting information disclosure.Besides,in combinition with a study of China's basic national conditions,the research methods and conclusions of relevant works from both domestic and foreign environmental accounting information disclosure are cited as reference.Firstly, it made a detailed description about the general stiuation of environmental accounting information disclosure in China's business worlds,and made an analysis of three problems in environmental accounting information disclosure,including the problems based on the outside factors of the enterprise,the problems based on the enterprise's own issues,and the problems based on environmental accounting information disclosure itself.Through this, it analyzed the dynamic couses of environmental accounting information disclosure in our country,which are considered mainly from two aspect,namely in information needs and information supply motivation.Meanwhile,the data of environmental accounting information disclosure ,which are referred in the annual report of Petrifaction and Plastics Industry in our country from 2007 to 2009,are set as examples.They are listed for statistical analysis and description stiatistics.The Logistic mode is adopted for emprical research.It tended to explore the factors affecting environmental accounting information disclosure in our country,ranging from the company's size,solvency,development capacity and profitability.The conclusion we draw can demonstrate that the lower level of environmental information disclosure in our country is mainly because of the mandatory disclosure, and motives of disclosure are mostly resulted from external pressure factors. The empirical findings showed that the company size and profitability had great influences on the company's environmental information disclosure,which turned to be a positive correlation trend, while the company's solvency and had less affected on the company environmental information disclosure, which also turned to be a positive correlation trend, However,the company's development capacity has little influence on environmental information disclosure.At last,in accordance with all the specific factors and empirical findings,the writer posed several counter measures both from macro and micro aspects,and sincerely hope it can be of help for the environmental accounting information disclosure in our county.