Study Of Environmental Accounting Information Disclosure

Since China joined WTO, Chinese economics has maintained rapid growth, whereas theenvironment has been destroyed at a unprecedentedly high speed. The environmental pollution which hasbeen accumulated for a long time begins to reveal its harm, both actual and potential. Therefore, based onthe needs of environmental protection and the accounting development, environmental accountinginformation disclosure has played an important part in environmental accounting development and socialresponsibility for enterprises.In the past, we have made remarkable achievements in economics and society, but the environmentalconstraints were gradually increased. The"12th Five-Rear Plan Outline" points out that we should intensifyprotection of environment. The Eighteenth National Congress of the Communist of China and theconstruction of ecological civilization into the Five-in-one layout of socialism with Chinese characteristics,put forward to promote ecological civilization, the construction of beautiful China’s great idea. As thesetting up of the comprehensive, coordinated and sustainable scientific development view of setting up, theenterprise stakeholders’ demand for environmental accounting information has become more and moreurgent. Only grasping the enterprise environment accounting information, we can make reasonabledecisions. Environmental accounting in our country is facing unprecedented development opportunity. It isof great significance to put environmental accounting information disclosure into practical aspect. Thethesis based on this background select the nuclear power industry as the breakthrough point, the problemsexisting in the environmental accounting information disclosure is analyzed and put forward on my ownsuggestions.The thesis first states the background, objective, significance and methods of the study, theframework of the paper，and the concept and history of environmental accounting information disclosure.Then it analyzes the theory of environmental accounting information, such as the theory of relevantstakeholders, social responsibility and information asymmetry. The main part the extrinsic causes andintrinsic defects of the leak, the content of the report on the environmental accounting informationdisclosure, and the means of the government supervision. It is revealed by analyzing that this incident was not only caused by natural disaster, it is also due to social irresponsibility of the enterprises, which tend tohide the results of environmental accounting information disclosure. At last it makes some suggestions onhow to enhance the environmental accounting information disclosure of China’s enterprises.This thesis chooses the case of the nuclear leak of Tokyo Electric Power Company’s FukushimaNuclear Power Plant, analyzing the problems of the company’s environmental accounting informationdisclosure. As a major nuclear disaster in the world, this case is worth studying and discussing. NuclearIndustry is sustainable energy industry and also in great contaminated danger. Through analyzing it, wecould get a better understanding of the details, pattern and objective of environmental accountinginformation disclosure, and provide future information disclosure of Chinese enterprises with reference.The thesis has such characteristics: first, using the newly emerging nuclear power plants as the objectof study. It analyzes the cases of information disclosure of enterprises which has highly polluting risk andprovide information disclosure of China’s nuclear power enterprises with reference; second, through casestudy, the thesis combines theory with Chinese conditions, and offers thoughts for establishing graduallythe system of the environmental accounting information disclosure of China’s energy enterprises.The study of this thesis illustrates the advantages of enterprises conducting environmental accountinginformation disclosure, and also discusses the methods of solving problems during the disclosure process.