Environmental Accounting Information Disclosure Of Listed Companies Research Based On Matters Act And Value Method

With the pace of development of China’s economy continues to steadily improve, businesses and balanced development of the natural environment becomes the current hot social issues. And environmental protection work in the corporate aspect is particularly important among the regular disclosure of corporate environmental accounting information to their stakeholders, so in order to build a more scientific and reasonable and has practical value of environmental accounting information disclosure mode, change the current environment of domestic listed companies accounting information disclosure is not comprehensive, disclosure model is not perfect situation, matters law and the idea of combining value method is proposed and applied to environmental accounting information disclosure of listed companies to build into the model.Currently, due to the many problems of domestic environmental accounting information disclosure of listed companies worth exploring patterns and improvement, so the matter through legal theory, the value of law theory and other theories of in-depth study to obtain environmental information disclosure law accounting method combined with the value of the construction theoretical foundation model needed to be selected while the horizontal comparison on environmental information in the annual reports of listed companies, to arrive at the statistical analysis of domestic environmental accounting information disclosure of listed companies in the status quo. Then for environmental accounting information disclosure model construction and operational aspects, to learn the advanced experience of the United States as well as many Japanese.On the basis of a combination of law and matters will integrate value method is built on the idea of environmental accounting information disclosure patterns among the research results obtained in principle to build the model, features, content, etc., to address domestic environmental accounting information disclosure of listed companies exist in the work questions provide a new solution ideas.