Discussion About Disclosure Of Environmental Accounting Of Listed Company In Heavy Polluting Industries In China

The development of human society in the rapid development of technology andscience has made great achievements, especially in material terms. However, thisdevelopment results in large part by the excessive consumption of natural resources andpeople excessive environmental pollution damage caused. on and business activities,indiscriminate discharge of pollutants lead to the deterioration of the environment isgrowing. The gradual deterioration of ecological environment and increasedenvironmental pollution, also spurred gradually thinking about how it should addressthe current state of the environment, and the increasing emphasis on environmentalprotection. As the focus of an innovative enterprise accounting subjects and modernaccounting theory, the development of environmental accounting information disclosurehas only just begun. In China, a major industrial countries, not popularizeenvironmental protection knowledge, making the factory over-exploitation ofenvironmental resources, leading to the worsening of the environment and ecological,which has a serious impact on national life and economic development. Therefore,protecting the environment, the implementation of sustainable development has beendeveloped as the primary goal of our country in terms of environmental protectionEnterprises, especially enterprises with serious environmental pollutionenvironmental issues have the primary responsibility, must play a key role in the processof environmental protection. China from the1990s began to environmental accountingresearch in environmental accounting issues still in the exploratory stage, the basicconcepts and theories is still rather vague, and can not be effectively incorporated intothe practice to corporate environmental accounting information disclosure in contentand format, there is no uniform standard, no rules to follow, so this also needs to bestrengthened in this area of research to guide practice. Based on the above, we havechosen to heavy pollution environmental accounting information disclosure of listedcompanies as a research topic, summarized the achievements of China’s corporateenvironmental accounting information disclosure, identify gaps with foreign companies,and on how to develop and improve the environmental accounting the disclosure ofinformation to propose a series of feasible ideas and measures to help improve China’senvironmental accounting information disclosure.First, the paper describes the concept of environmental accounting informationdisclosure, objectives, features, basic principles and theoretical basis for the definition of environmental accounting information disclosure information for corporateenvironmental behavior and environmental work and its financial impact, its target isdivided into the basic two levels of goals and targets, characterized by four features intoa comprehensive, diversity, relevance and time compliance of the environmentalaccounting information disclosure principle, the principle of reliabilitycan be the fourprinciples of the understanding of the principles and the principle of mandatory andvoluntary combination and the theory of sustainable development, social responsibilitytheory, asymmetric information theory and stakeholder theory in four theoretical basis, adescription of these concepts and theories for later analysis. characteristics, problemsand countermeasures listed companies of China’s heavy pollution of environmentalaccounting information disclosure laid the foundation. Second, the article discusses thecontent and manner of environmental accounting information disclosure of listedcompanies in China, environmental accounting information disclosure include:corporate environmental policy, environmental spending, investment in environmentalprotection, environmental protection funding, subsidies and tax relief, ISO and otherrelated environmental certification sewage charges, resources tax and resourcescompensation, litigation, fines, compensation and incentives, green fees; their form hasdiversified: qualitative information and quantitative information, currency informationand in-kind technology can also represented non-monetary indicators. And summed upthe lack of environmental accounting information disclosure and the causes: existingproblems, including environmental accounting information disclosure lesser extent,environmental accounting information disclosure is not comprehensive, non-standardform of environmental disclosure, environmental accounting information disclosurelack of consistency, environmental accounting information disclosure reflects historicalinformation five, including the causes of corporate leadership is not enough emphasison environmental accounting information disclosure, the lack of corporate socialresponsibility, quality of corporate accounting staffnot high, imperfect mandatory lawsand regulations and accounting standards, and stakeholders on environmentalaccounting information, the lack of third-party audit of environmental accountinginformation six. Again, Exxon Mobil Corporation in the United States on environmentalaccounting information disclosure practices, for example, summed up the U.S.Environmental accounting information disclosure of the content and form of corporateenvironmental accounting information disclosure is more standardized, corporatemanagement of environmental accounting information disclosure the high degree of attention, more comprehensive environmental accounting laws and regulations enactedby government, third-party audit of environmental accounting information is morestringent, enterprises and public awareness of environmental protection is strongexperience. Finally, the paper presents the heavily polluting environmental accountinginformation disclosure of listed companies should strengthen internal controls, improveour environmental laws and regulations system and the development of guidelines tostrengthen auditing and supervision of the environmental accounting informationdisclosure, and to improve the environmental awareness of the whole society and theenvironment the information disclosed in the four levels of awareness of the need toimprove measures to the disclosure of environmental accounting information of listedcompanies of China’s heavy pollution norms.