Comparative Research On Environmental Accounting Information Disclosure In Mainland China And Taiwan's Paper Making Industry

With the further implementation of Scientific Outlook on Development and people's growing demand for environmental protection,environmental issues become a global hot.Enterprises as the main group of environmental pollution,should take more social responsibility.Since 1990s,mainland China and Taiwan introduced the concept of"environmental accounting",both sides of the environmental protection departments are committed to the establishment of environmental accounting disclosure system.But after many years of efforts,compared with the mainland,Taiwan has gradually formed a set of corporate environmental accounting information disclosure system,quality of information disclosure is higher,the disclosure of the content is more abundant.At first,this paper chooses the paper making industry as research object and then gathers information with respect to environmental accounting information disclosure,such as corporate annual report,director's report,corporate social responsibility report and environmental report.Then compares disclose status of the whole paper making industry in mainland China and Taiwan from the point of dislosure regulation,disclosure contents and disclosure ways.Secondly,this paper selects Bohui paper and YFY paper as specific research object,compares their contents and qualities of disclosure according to the disclosure evaluation system this paper set.This paper attempts to explore the causes of differences between environmental accounting information disclosure of Bohui Paper and YFY Paper from two aspects of internal and external,and puts forward relevant suggestions,in order for providing reference for the environmental accounting information disclosure of enterprise.