The Research On Disclosure Of Domestic Environmental Accounting Information

With the rapid development of the global economy, environmental problems have been the focus of attention around the world. One after the other ongoing catastrophes let people see the deeply grieved price of exchanging for economic and social progress by the destruction of environment. Humans began to realize the importance of protecting the environment in the process of economic and social developments, and sustainable development strategies reached a consensus on a global scale. The enterprises, which make great contribution to the economic development, are the prime culprit of the environment pollution. Therefore, enterprises should take the initiative to assume their responsibilities for governing the environmental pollution, which may improve the sustainable development. Environmental Accounting as a development and innovation of accounting theory links the environmental protection and production together, and in the meantime, it opens up a new road for the development of environmental protection of the country.Disclosure of environmental accounting information research as an entry point, has become the focus of many scholars. It is the demand both of economic macro-management and internal management. However, from the disclosure status of the listed companies of China we find that not only the theory but also practice are still at the exploratory stage. Further more, the theory are too vague to be effectively integrated with practice. Without comprehensive guidelines to restrict the system, the disclosure of environmental information, which is difficult to play its supervisory role, comes out to be incomplete and irregular.This article tries to find out the problems of disclosing the environmental information through the comparison of home and abroad in contest, methods and models, which may help China establish a proper disclosure framework, and bring forward recommendations of improving the disclosure situation.This article is divided into six parts. The first part introduces the background, significance, framework, and methods of the research. The second part concludes the related research of the domestic and international environmental accounting. Then the next part makes a brief analysis of relevant theory, which is involved in the environmental disclosure issues. Following, the article compares the difference of the disclosure of the environmental information by three unequal aspects, including contest, methods and models between home and abroad, and art mainly from disclosure, the disclosure of three aspects of methodology, and summarizes the disparity and inspiration in disclosing the environmental accounting information. Further more, the fifth part put forward to countermeasures of building the system of the disclosure of environmental accounting information in China, according to the disparity and the present situation of China. Finally, in the sixth section, the article presents a number of proposals on how to improve Chinese environmental accounting information disclosure status.