The Research On Disclosure Of Environmental Information Of The Enterprises In China

With the sustained and rapid growth of China’s economy, environmental pollution and ecological destruction become very outstanding. In recent years, China continue to appear the fog and haze weather, oil spills and other issues have made a new agenda to solve environmental problems for our country. As an important part of the social economy,enterprises also inevitably cause pollution and damage to our environment. On the background of constructing ecological civilization, enterprises should actively take the initiative to disclose environmental information, this is not only the fulfillment of corporate social responsibility and practice green development of the necessary measures, but also the need of stakeholders. The enterprise environmental information disclosure status is not optimistic, although there are some enterprises have begun to carry out the disclosure of environmental information, but there are still some problems,such as the disclosure content is not complete, the disclosure is not uniform and so on, so research on environmental information disclosure has an important practical significance.In this dissertation, mainly from the environmental information disclosure regulations,disclosure of the method does the international comparison, and using descriptive statistical method has carried on the analysis to the present situation of the enterprises of our country at present. This dissertation has five parts: the first part is to introduce the research background,research purpose,research content and research methods. Then literature review,which mainly introduces and summarizes the current research situation in foreign countries and China, and puts forward the research ideas of this paper based on the literature evaluation.The next part is necessity analysis,which introduces the related theories and realistic meaning.The third part mainly introduces the current situation of environmental information disclosure in China, and analyzes the existing problems and reasons.The fourth part introduces the experience of the United States and Japan,which from the aspects of system regulation,disclosure content and disclosure method. In the fifth part, we put forward some policysuggestion.This dissertation thinks that at the present stage in China the environmental information disclosure should include environmental financial information and environmental performance information, environmental financial information means the information can be measured by currency,can be listed in the financial statements,which includes capitalization cost,expense cost and environmental benefits.While environmental performance information refers to those information which cannot be listed in the financial statements.But they reflect the environmental benefits of the enterprises, so it is an important part of the environmental information disclosure. But due to the limited level of the author, this dissertation put forward how to confirm the environmental cost and income, but don’t put forward the measurement method, which needs further research and improvement.