Research On Environmental Accounting Information Disclosure Of Listed Companies In Our Country

Environment is a valuable resource, environment accounting is one of the main factors to strengthen environmental management, of the world’s attention. With the rapid development of economic construction in our country, the environment problem increasingly prominent, environmental protection and ecological construction is more and more severe situation, in recent years, environmental problems are again and again to the forefront, cause the thinking of human beings. Enterprises as the mainstay of promoting economic development, has unshirkable social responsibility in the environmental pollution. According to related department, production and business operation activities of the enterprise is the main pollution sources, the environmental pollution caused by the enterprise up to80%of pollutants in natural resources. Implementation environment full disclosure of accounting information, not only can reflect the enterprise in daily production and business operation activities involved in environmental matters, but also to promote enterprise fundamentally transformation of the mode of economic development, enhance corporate social responsibility, establish a better corporate image. Government agencies, the public and investors on corporate disclosure of environmental accounting information demand is also more and more intense, the enterprise environment accounting information disclosure not only can make the sides to make the right decisions, but also can promote the sustainable development of economy, the construction of ecological civilization better homes.Because is the main body of China’s environmental accounting information disclosure of listed companies, so this paper takes listed companies as the research object, combining statistical analysis and normative analysis, discusses our country enterprise environment accounting information disclosure. The article is divided into five parts altogether: the first part simply introduces the background and significance of environment accounting, domestic and foreign literature review, research contents, research methods and the innovation of this article; The second part, from the perspective of the concept and connotation of environmental accounting, introduces the relevant theories of environmental accounting information disclosure; Third part after the above introduction and analysis of the theoretical level, based on the Shanghai and shenzhen two city50listed companies as samples of heavy pollution industry statistical analysis, based on the annual reports of sample companies to disclose, social responsibility reports, annual environmental report, environmental accounting information disclosure of listed company data, and according to the proportion of disclosure, disclosure forms, disclosure, disclosure of position on the objective and detailed statistical analysis, revealed the environmental accounting information disclosure of listed company of the problem, and try to analysis the causes of the problem; Fourth part aiming at the problems of the listed company, respectively from the enterprise itself, government agencies, social public, the accounting profession several aspects put forward to perfect the environment accounting information disclosure of listed companies to improve opinions and Suggestions; It points out the deficiency of this paper studies as well as on the outlook for the future research in this field.