Study On Environmental Accounting Information Disclosure In Chinese Enterprise

With the rapid development of economy and the increasing of population in ourcountry, the problems of resources and environment emerge in endlessly, the situationof environmental protection and ecological construction is becoming increasinglyserious. In order to achieve coordination and balance among of the social,environment, and economic, people pay more attention to the environmental problemfrom the form of value and physical. Environmental accounting comes into being inthe process of the endless pursuit of economic benefits by our enterprise, it layemphasis on the virtuous circle and going concern of their enterprise. Theenvironmental accounting information disclosure generates in the background of theenvironmental accounting, environmental accounting information has a veryimportant role for the production and operation, sustainable development,investment decision-making and performance evaluation of the enterprise. Theenvironmental accounting information disclosure is adapted to the e sustainabledevelopment of the enterprise, which has a strong vitality.Currently, domestic enterprises mainly expose environmental accountinginformation by annual accounting report, but the information exposed is unsystematicand irregular. Besides, enterprise is lack of momentum to boost exposure ofenvironmental accounting information meanwhile unclear main body to expose andno uniform exposure forms are also the existing problems. Generally speaking, so farthe environmental accounting information exposure is of impaired system andincomplete organization, thus research on information exposure of enterpriseenvironmental accounting is widely concerned in various social areas. The paper willelaborate from aspects below:Part1is consisted of background information of topic selection, meaning of theresearch, thinking of the research, methods of the research and the current status ofthis research home and abroad.Part2summarizes the basic theory of environmental accounting informationexposure. This part mainly makes a conclusion on the features and connotations ofenvironmental accounting information exposure and makes a research on the basictheory.Part3is research on the three modes of environmental accounting informationexposure. Firstly, the paper will make a general summarization of the environmental report from theoretical point of view. Secondly, the paper will do a research on themodes of environmental accounting information exposure in financial accountingreports by USA, EU, UN and China. Finally, the paper will also have a research onthe mode of independent environmental accounting report.Part4analyzes the current situation and existing problems of Domesticenvironmental accounting information exposure. The current situation is: Theexposure rate gets bumping up; while it still stays at level with forming content overand quantification information less; and exposure focuses only on some industries.Existing problems: limited practicability, poor quality, low proportion; strong casualty,weak mind of discipline, short of supervision documents, lack of operational facilityas well as incomplete design and floating independence depth.Part5sets to analyze the excising problems on domestic environmentalaccounting information exposure. The main reasons are: Low level of environmentalaccounting laws and regulation; incomplete environmental accounting supervisionsystem; too less research on scientific methods of environmental accountinginformation exposure; slight sense of enterprise environmental resources protectionand rare talents of environmental accounting.Part6is to modestly present some suggestions to improve domesticenvironmental accounting information exposure. The main suggestions summarizedinto following: integrating the accounting regulations, carrying on third party auditing,strengthening society and government monitoring, pressing the building and researchon independent environmental accounting reporting system, improving theinformation exposure system, encouraging fatherly the enterprise volunteeringexposure and highlighting the sense of necessity of environmental accountinginformation exposure.Part7states the lacking points of this paper and look forward to the futureresearch.The innovation of this paper is to put forward the advice about setting up theindependent environmental accounting report system. The independent environmentalaccounting report is a comprehensive environmental information report which isworked out by the enterprise, in a specific way, discloses all the environmentalaccounting elements and environmental benefits information in a report, includesenvironmental balance sheet, environmental income statement, environmentalstatement of cash flow and environmental statement notes. The independent environmental accounting report can disclose the financial influence by theenvironmental activities and the environmental performance information at the sametime, which makes the stakeholders have a full understanding and evaluation of theenterprise’s environmental accounting information. The independent environmentalaccounting report system is the final developing trend. It is highly necessary toencourage the listed enterprises setting the independent environmental accountingreport and push the listed enterprises to link with international economical society todevelop a new stage of our environmental accounting information exposure.