A Study On Environmental Accounting Information Disclosure About Heavy Pollution Listed Companies In China

With the rapid development of economic, the environmental problems are becoming more serious. In the 21 century, the environmental problems have global impact, the voice of environmental protection is higher. In this context, the research of environmental accounting has bud and development, and it is paid more and more attention.The related research of environmental accounting in china starts recently, has not formed the complete theoretical system. The listed companies are lack of clear guidance in disclosing the environmental accounting information, so there are many problems in the disclosure process. The urgent need to solve the problems is establishing a scientific and perfect environmental accounting disclosure system.This article is based on the related theory of environmental accounting and environmental accounting information disclosure as the research foundation, and expounds the concept, the features and the disclosure principle. Then this article makes the overall summary of the heavy pollution industry quoted companies in china on the basis of the disclosure theory. It analyses the disclosure content and mode. The fourth part takes Sinopec for example, and points out its existent problems on environmental accounting information disclosure. Combined with the problems the article analyses the cause. In the last part, the article raises the countermeasures to improving the environmental accounting information disclosure of Sinopec.