An Analysis Of The Disclosure Model Of Environmental Accounting Information In China

Human life can not be separated from the natural environment, clean water, fresh air is the survival of human resources. At present, our country is still in the stage of development of manufacturing industry. In fact, this situation is bound to bring ecological damage, environmental pollution pressure. As a result, it is increasingly realized that the key to the development of society and enterprises is to carry out environmental protection and balance the relationship between ecology and economy. The impact of corporate behavior on the environment of our country is growing rapidly with the rapid economic development, so people also began to show more and more concerns about environmental issues. Manufacturing industry is the foundation of the national economy, the main industrial pollution sources in our country mainly comes from the manufacturing industry, and should take the corresponding social responsibility to the environmental protection. China's environmental accounting research is still not deep enough, most of the enterprise environmental information disclosure model is not systematic, open content, lack of performance analysis.This paper studies the related theory of environmental accounting, in the collection of a large number of literature and enterprise information on the basis of a further summary. In case selection also take full account of the characteristics of serious pollution problem of the manufacturing industry and take into account of our country in the environmental accounting information disclosure model there are still need to improve a lot of, then select a relatively have a representative of Japanese environmental accounting application of Toshiba as reference according to the enterprise. On the basis of summarizing the research results of environmental accounting at home and abroad, this paper defines the related concepts of environmental accounting, and expounds the related theories. To our country's enterprises as samples, summarizes the main forms of disclosure, and a comparison of different domestic and foreign environmental accounting information disclosure, in reference to domestic and foreign advanced research results and innovation of the model based on the suggested China for further improvement in the lack of some. Case analysis, a comprehensive analysis of the Qingdao Haier model. Haier is China in the environmental information disclosure on the application of mature, one of the large enterprises, but nevertheless, in model integration, environmental performance evaluation, the establishment of evaluation index system, the third party verification still exist many problems and the widespread in the enterprises of our country. Finally, to our country enterprise environmental accounting information disclosure model are explored, put forward "four in one" of environmental accounting information disclosure model. The purpose is to make the environmental accounting information disclosure of a more comprehensive and systematic. To make enterprises and the public to build a harmonious development of economy and environment.