| With the increased tension of the natural resources and environment pollution,developing the low carbon economy becomes the latest challenge in the21st century, and italso has drawn more and more attention of the enterprise.To promote a low carbon economydevelopment, strengthen resource environmental management, the enterprise environmentaccounting information disclosure is very important. This article disclosed a detailed study ofthe environment accounting information diaclosure on this background.This paper analyzes problems of the present environment accounting informationdisclosure on the basis of the low carbon economy development situation and the relatedtheory of environment accounting, from the two aspects of environment accountingregulations and the present disclosure situation. The problems include: disclosure of thesingle pattern, the independence of disclosed information; The low value, comparable, andtimeliness and consistency of disclosed environment accounting information; Theenvironment accounting information disclosed is lack of audit, its reliability is not guaranteed.To investigate its reason, on the one hand, it is the lack of mandatory regulations ofenvironment accounting information disclosure and environmental accounting norms. On theother hand it is the consciousness of social environmental protection, especially forshort-term interests to ignores the disclosed enterprise environment accounting information.To solve these problems, this paper puts forward suggestions and countermeasures of theenvironment accounting information disclosure, and construct the environment accountinginformation disclosure system. The environment accounting information disclosure system isconstructed mainly from three aspects: disclosure subject, content, and the disclosure modeldesign. In the disclosure of the contents, it is designed mainly from the environmentaccounting information and environmental performance; In the disclosure model, it claimedthe independent environmental disclosure of heavy pollution industry, and the supplementaryenvironment report disclosure to light pollution and small and medium-sized company, anddesign the independent environment report disclosure model with the reality,design the styleof three environmental accounting statements and notes.On the research of this paper, it is expected to establish the environment accounting information disclosure system to adapt a low carbon economy development and to satisfy thedemand of the relevant environment accounting information users, to promote theharmonious development economic and environmental at the same time, and eventuallypromote our country’s low carbon economy development. |
