Research On The Disclosure Of Environmental Accounting Information Of Listed Company

With the continuous expansion of human social production and scale of economic activity,the social economic impact on global environment and increasingly serious harm.Because of the more environmental pollution,people pay much more attention to the global environmental problems.During the nineteen eighties.some organizations and research institutions from developed countries and the international community began deep study of environmental protection in the production and operating activities, and put forward to strengthen environmental management in the production and operating activities,rules,standards and practices.Environmental accounting attracts worldwide attention and becomes an important aspect of environmental management.At present China is facing the problem of coexistence of economic development and environmental pollution situation.With the implementation of the strategy of sustainable development in China,environmental information,especially accounting information of environment will become an important information for business continuity management,performance evaluation and investment decision-making process.While with China’s accession to the world trade organization,the public environmental protection strengthens gradually,Chinese enterprises are also facing similar problems in environmental information disclosure to those in the western developed countries.Therefore.according to the research on environmental accounting emerging,the environmental accounting information disclosure should be regarded as the primary issue.Based on the situation above.the listed company of environmental accounting information disclosure is deemed as the research subject to study the development of environmental accounting information disclosure system and the environmental accounting information disclosure systematically,which is the basic development of China’s economy and of great significance for China’s accounting theory of innovation and perfection.At first,this paper introduces the domestic and foreign research on environmental accounting information disclosure problem presently, characteristics and the basic reason,and the environmental accounting information disclosure theory which reveals the environmental accounting information disclosure of China and the urgency of the importance of the study. What’s more,the qualitative analysis of the status of China’s listed company information disclosure of environmental accounting information disclosure found that the contents of a single,disclosure forms are not unified and other problems;thirdly,in view of China’s heavy pollution industry listing Corporation.empirical research analysis,the company profitability, the circulation stock proportion and company scale index and information company a positive correlation between the level of disclosure of environmental accounting.Finally,combined with the preceding research,paper puts forward relevant policy suggestions and future research directions.