The Study On Listed Companies Environmental Accounting Information Disclosure Between Mainland Of China And Taiwan

After the industrial revolution,the rapid development of the global economy,the problem of environmental pollution caused by economic development has become increasingly serious.The emergence of extreme climate phenomena and the frequent natural disasters have brought irreparable damage to human health and living environment.Modern enterprises in the development of the economy at the same time,it will inevitably cause damage to the environment,enterprises to environmental protection bears important responsibility,which have a positive impact on the sustainable development and protection of environment.In this case,based on the need of practical environmental protection and strengthening corporate social responsibility,environmental accounting arises at the historic moment and gets much attention,which as part of the implementation of the strategy of sustainable development is emphasized by all governments.After 1960s,China's Taiwan region in the rapid economic development,but also seriously damaged the ecological environment.The majority of the people of Taiwan,who suffered from the pollution of the environment,have spontaneously formed various forms of environmental protection organizations,and have called on the government to strengthen environmental governance through demonstrations and protests.Under the impetus of the people,the Taiwan authorities has issued a document to guide the development of green enterprises and bills.Enterprises have the initiative of environmental awareness,and actively cooperate with the government to carry out relevant environmental accounting information measurement and disclosure.In contrast,the relevant mechanism of environmental accounting information disclosure in mainland China is not perfect.The achievements and experiences of environmental accounting in Taiwan are more valuable for us,because Taiwan is more similar to us.Comparing the difference of the environmental accounting information disclosure,we can better develop the environmental accounting.The main contents of this paper are as follows:1.Contrast the development of environmental accounting system between the mainland of China and Taiwan,analyze the differences of environmental accounting information disclosure system;2.Taking the heavy pollution cement industry as the research object,this paper compares the differences of environmental accounting information disclosure from the disclosure mode and disclosure content;3.The cement industry on both sides after selecting representative listed companies as a case study,a detailed analysis of similarities and differences between the two companies.Due to different ways of economic development environment between mainland of China and Taiwan,Taiwan's market demand is small,enterprise economic activity is given priority to with OEM.In order to meet the requirement of international customers on environmental accounting information,the enterprise takes the initiative to promote the development of environmental accounting,the different status of enterprise in the development of cross-strait environment lead to differences environmental accounting information disclosure.As one of heavy pollution industry,cement industry's environmental accounting information disclosure quality can reflect the difference between Inland and Taiwan.This paper selects the two representative cement companies as a case study object and analyzes the similarities and differences in terms of environmental accounting information disclosure of the two companies in detail.Summarize and analyze the reason for differences.Finally,this paper gives policies and suggestions.This article put forward some relevant countermeasures from the government,enterprises and other groups.In this paper,the conclusion is as follows:Mainland of China's environmental accounting laws and regulations are not perfect,the environmental accounting information disclosure in mandatory disclosure stage.Disclosure of environmental accounting information is less quantitative information,most environmental accounting information is historical information.Most companies do not specify the benefits of environmental measures to the company.Mainland of China has no independent third party to audit environmental accounting information.This leads to poor quality and low credibility of environmental accounting information disclosure.