Study On Problems And Solutions Of Environmental Accounting Information Disclosure Of Chenming Paper

China’s economy is developing rapidly, however it never get rid of environmental problems which has become an curse that discouraging people from enjoying happy life. According to statistics,80 percents of the ecological pollution comes from production and business activities of enterprises. With public environmental consciousness, there’s an increasing demands of corporate disclosure of environmental information. Meanwhile, China’s institution requirement for corporate disclosure of environmental accounting information is getting clear. Ministry of Environmental Protection issued’Environmental Information Disclosure of Listed Companies Guide (draft)’in 2011 requests that listed companies of 16 categories of heavily polluting industries, including paper, publishing annual environmental reports.2011 released "Corporate Environmental Reporting Guidelines prepared’makes a clear guide for information disclosure on the environmental performance and environmental finance. However few companies release environmental reports in accordance with the relevant norms.On one hand there’s an increasing demands of corporate disclosure of environmental accounting information, on the other hand that information is seriously deficient. Environmental risks, caused by inability to undertake environmental fiduciary responsibility and environmental information asymmetry, damage the company’s image seriously and are not conducive to the company’s continuing operations. Therefore, it’s urgent to strengthen the environmental accounting information disclosure. Although the current theory of environmental accounting information disclosure is ripe, the theory has yet to play a strong efficacy in guiding practice. Although many scholars have studied the pattern of corporate environmental accounting information disclosure, large sample studies make poor operability of suggestions. In this paper, in-depth analysis of a single case study is operated and practical optimization solution is proposed.In this study, Chenming Paper Company is used as the case. There are six parts, Background analysis, problem analysis, analysis of causes and solution proposed is the main line.For the background analysis, firstly, the basic situation of Chenming Paper, the production process and the impact on the environment, environmental management and environmental risks and results are described. Secondly, the system of environmental accounting information disclosure norms of China’s paper industry is combed and their problems revealed.For the problem and causes analysis, firstly, using’content analysis’ to analyze annual reports, announcements and other independent reports of the year 2011-2013 of Chenming Paper. And analyzing and evaluating its environmental accounting information disclosure in detail. Secondly explore the causes of the problem deeply.For the optimization, firstly, designing the environmental accounting information disclosure system of Chenming Paper. To clear environmental accounting basic assumption, the purpose of environmental accounting information disclosure, quality of environmental accounting information disclosure and environmental accounting information disclosure embodiment (provisional disclosure and periodic disclosure) Secondly, clear the content and form of Chenming Paper environmental accounting information disclosure. At last, illustrating the application of environmental accounting information disclosure of Chenming Paper.