Study On Index System Of Environmental Accounting Information Disclosure Of Listed Companies And Its Evaluation

In recent years,a number of listed companies frequently appear environmentalpollution incidents,so that people can not help doubt whether the enterprise pursuitdevelopment while must be at the expense of the environment,then,does a companyhave published environmental information, how to get the environment protection bythe public people,and how to evaluate the published environmental information of theenterprise.By reading through the domestic and foreign literature,we can see that most of theliterature which is the analysis the necessity of the the environmental accountinginformation of listing Corporation to disclosure,which based on theory of environmentalaccounting.Main of them qualitative describe their environmental information byindependent environmental statements or financial statements. However, there is littleon environmental performance evaluation studies doing a evaluation.Firstly,this article analyzes the background of environmental accounting,andthen,to select listed companies as samples in Hunan Province,research the disclosure ofits environmental accounting information.Second,according to the requirements ofaccounting standards on the quality of accounting information,the article selects theevaluation indexes,and establishes a set of evaluation index system.Finally,it is going tohave an example analysis. To establish a evaluation index system of environmentalaccounting information,it can help to grasp the situation of listed companies’environmental accounting information,and evaluate to environmental accountinginformation,and supervise Environmental information on the listed company.