Research On The Establishment Of The Environmental Accounting Information Disclosure Framework In Our Country

People have realized that the environmental problems were greatly deteriorated by human economic behavior. The main environmental problems were as follows:global warming, ozone depletion, acid rain, fresh water resource crisis, energy shortages, forest resources, land desertification, species accelerated extinction, garbage hazard, toxic chemical pollution etc, as a result, more and more attention are focused on the environment protection. The Chinese government have proposed the scientific development perspective, and actively advocated the concept of energy conservation and emission reductions, as a result, the idea of the sustainable development was also widely spread. In the point view of Macroeconomic, the voice of green GDP accounting is growing, In the point view of microeconomic, the enterprise’s usage and investment for environmental resources, and thus the corresponding impact on the environment and its profits also begins to be concerned by the related interest groups. Hence the traditional accounting can’t satisfy these needs, the environment accounting was proposed as a new accounting branch. In contrast to the abroad, especially Japan and the United States, the study of environmental accounting in China is still in the initial stage, which was late and immature, the completely disclosure of environment accounting information is waiting for being promoted, therefore the research on environment accounting information disclosure has very practical significance.Based on the related research at home and abroad reviewed, this paper analyzes the the background, the significance and the necessity of the environment accounting information disclosed, and compares and analyses present situation of the domestic and foreign environment accounting information disclosed, on the basis of the advanced research at home and abroad results, combined with the actual situation in our country, this paper mainly studied the environmental accounting information disclosure frame in our countryFirstly, this paper comprehensively analyzed the target of environmental accounting information disclosure, combined with our practical and relevant laws and regulations. Researched what environmental accounting information Chinese enterprises should disclose, at the same time, introduced a number of indicators to evaluate the enterprise environmental benefits. Secondly, this paper researched the construction of environmental accounting information disclosure mode. Environmental accounting information disclosure mode, there are three main environmental, but China has not yet developed a uniform system of standards, the content and form of corporate environmental accounting disclosure are not standardized, accounting of the environmental factors is far from perfect enterprises’ initiative to disclose environmental was aware,in addition, information about user groups on the quality of the information requirements were not high,the concern is also less.Considering the above factors, this paper focused on the mode of environmental accounting disclosure,and proposed application recommendations, and the main idea was that the sub-enterprise implemented in phases.