Research On Countermeasures For Corporate Environmental Accounting Disclosure

The environment,in the 21 st century today became a particularly important and sensitive term.Environmental problems are no longer involved only to people’s own uncivilized behavior,that is no longer just throwing trash on the road,spitting and other small words affect the environment,the environment is more involved in the word to the enterprise,now most of the environmental pollution is caused by the enterprise.Environment factor is increasingly affecting the survival of the enterprise.Citizens are increasingly concerned about the pollution of many enterprises today,the citizens of the environmental awareness has been different.So the company is no longer satisfied with the release of physical currency only related to the balance sheet,profit and expenditure statements and other financial accounting reports,but also the urgent need to publish information on the environment,which will become one of the necessary business responsibilities.Environmental pollution in Henan is becoming more and more serious in recent years,the government and the department attaches great importance to environmental protection.Henan Provincial Highway Engineering Bureau Group Co.,Ltd.(hereinafter referred to as Henan Highway Engineering Bureau)is mainly engaged in road and bridge construction,the construction process will produce a lot of dust pollution,noise pollution and other environmental problems.In response to the demand of environmental accounting information disclosure of Henan Provincial Highway Engineering Bureau,this paper conducted an interview and questionnaire survey to understand the current situation and demand of environmental accounting disclosure,so as to try to design the environmental accounting disclosure for the company.The main conclusions of this paper are as follows: First,based on the survey,the Henan Highway Engineering Bureau has more serious environmental problems such as dust pollution and noise pollution,which has a great impact on the social masses,and thus bring a lot of compensation losses.The company has never disclosed any information on the environment,combined with national system requirements and government needs,so the disclosure of environmental accounting information is necessary.Second,based on the comparative analysis of several environmental accounting disclosures in Chinese enterprises,this paper puts forward the countermeasures of environmental accounting disclosure of Henan Highway Engineering Bureau,including the system design,form design and content design.In the disclosure system,the basic assumptions of enterprise environmental accounting,the quality requirements of environmental accounting information,the organization of environmental accounting disclosure and the implementation plan of environmental accounting disclosure are designed.In the form of disclosure,this article considers that it is more suitable for Henan Highway Engineering Bureau to disclose a separate environmental accounting report.In the content of disclosure,in reference to China’s "Enterprise Environmental Report Preparation Guide",this paper divides the environmental accounting information into environmental performance information and environmental financial information.The environmental financial information is subdivided into environmental expenditure information,environmental income information,environmental asset information and environmental liability information.