The Study Of The Environmental Accounting Report Based On The Sustainable Development

Faced with the current environmental problems have become increasingly prominent, the implementation of sustainable development strategies, protect the environment and maintain the raw ecological balance has become an inevitable choice. Enterprises Recognized as the perpetrators of environmental pollution, environmental accounting information disclosure of interest to understand the business environment become policy, environmental protection, and an important tool to predict the outcome of decisions. Because this design effective and practical environmental accounting information disclosure model for stakeholders to better meet their needs environmental accounting information, which will continue to promote environmental accounting theory and practice of development and improvement of enterprise and sustainable development of society is of great significance.In this paper, after conducting a review of international and national research status of corporate environmental accounting analysis report presented to the continued development of the value and significance of the development of research in the context of environmental accounting report. Then report on development and the environment can continue to develop the study of accounting concepts and theories related to the implementation of the review, such as the definition of development can continue to develop and progress, you can continue to develop environmental accounting reporting issues of development; connotation and classification of environmental accounting report, the environmental costs recognition and measurement, environmental accounting information disclosure; and support for the implementation of relevant theoretical analysis, such as externalities, low-carbon economy, information asymmetry; then continue to develop knowledge-based development environment for accounting reports. Then this paper reports on the implementation of environmental accounting and foreign companies exploring and learning practice, by comparing the United States, Japan, the Netherlands and other countries of the status quo, compared to the status quo of corporate environmental reporting-Haier Group, for example, it found that compared with developed regions of China gap ratio; paper also studied the development of environmental accounting framework can continue to report under development perspective, the connotation focus includes environmental accounting reporting, environmental accounting reporting purposes and principles of environmental accounting reporting guidelines for analysis, content to build environmental accounting reports, such as vision vision and strategy, overview, management systems, performance indicators, glossary and appendices.The most critical research paper is to propose a strategic association promoting environmental accounting reports can continue to develop under development perspective, including the People’s Republic of China to build corporate environmental accounting reporting framework: Content People’s Republic of China corporate environmental report, the People’s Republic of China corporate environmental reporting mode, reported People’s Republic of China corporate environmental reporting; modify existing laws, up to the company and disclosure of environmental information voluntarily disclosed the terms; strengthen the management functions of government, in the perspective of development can continue to develop and improve the company’s environmental accounting information release system, including specifications independent environmental report and its accounting information system; broaden the channels for corporate environmental accounting information reported to enhance environmental accounting company accounting personnel training, improve the company’s internal control environment of accounting information.