The Research On Environmental Accounting Information Disclosure Of Chinese Listed Companies

With China’s rapid economic development, environmental issues have becomeincreasingly severe.Our Government has been adhering to the scientific concept ofdevelopment as a path of sustainable development for the future development of China’s basicnational policy.In recent years, the Government in strengthening the protection of theenvironment and the establishment and improvement of environmental regulations has madegratifying progress.Environmental risks faced by the growing, more and more enterprisesbegin to awareness of environmental protection and pollution prevention and control on theagenda, to assume corporate social responsibility, began to report on their environmentalactivities, and began to disclose relatedenvironmental accounting information.Corporate disclosure of environmental accounting information, the main objective is tomeet the corporate stakeholders on corporate environmental responsibility to fulfill theinformation needs of the situation.Therefore, as environmental accounting information shouldreflect the business environment activities not only on the current financial position andoperating results of the measured in monetary value information, and because theenvironmental impact of business activities of the complexity of the disclosure should not bemeasured in monetary terms, butproduction of a comprehensive understanding of theenvironmental impact of business activities of non-critical value of information.Corporatedisclosure of listed companies in China pioneer of environmental accounting information, solisted companies in China to study environmental disclosure is not only a deep understandingof environmental accounting information of listed company status and level of disclosure,identify the listed companies in China’s successful experience in the fieldand problems, putforward reasonable proposals, and, for China to implement the corporate environmentalaccounting information disclosure is important and guiding role.In this paper,environmental accounting information of our listed companies as aresearch topic, used the combination of quantitative and qualitative researchmethods.Firstly,the research situation of the domestic and foreign environment accountinginformation has been listed on the summary.Next, the theory of environmental accounting isdiscussed,including environmental accounting concepts and basic assumptions, and relatedconcepts and theoretical basis of the disclosure of environmental accounting.Then,for the current environmental accounting information disclosure of listed companies are no standardindicators, according to international GRI standards, ISO14001and the Shanghai StockExchange, Shenzhen Stock Exchange and the relevant provisions of State EnvironmentalProtection Administration to build the environmental accounting information disclosureindicators for the listed companies,setting out the environmental accounting informationcontent which the listed companies should disclose.According to the index system,constructed on the Shanghai and Shenzhen for three years of environmental accountinginformation disclosure of30listed companies report data analysis, the results presented underthe current indicators of environmental accounting information disclosure of listed companiesproblems, such as low proportion of disclosure,and disclosure of information disclosure,lowvalue for lack of comparable disclosure of information,etc.So this paper introduces thecountermeasure,for instance,perfecting related from listed company, strengthening theenvironment accounting information disclosed audit and improve accounting personnelquality.Made to improve the relevant recommendations of the listed companies’ environmentaccounting information disclosure.