A Comparative Study On Environmental Accounting Information Disclosure Of Chinese And Japanese Household Appliance Enterprises

Rapid growth of the economy created a lot of m aterial wealth for mankind,but s uch as environmental pollution,ecological damage,lack of resources and other environmental problems troubled human as s hadow: how to coordinate the economic growth and environmental protection between the seemingly contradictory relationship.People use a variety of system design to ease the opposition between them,and unified them in the sustainable development of mankind.Environmental accounting as a product of economic development,is a system design,since it was born environmental protection has shown a good social and economic benefits.However,compared with other countries,China's environmental accounting system has n ot yet established,and environmental accounting information disclosure also needs to go further.In 2017 the State C ouncil launched the "Prod ucer Responsibility Extension System Implementation Plan",firstly implementing in electrical and electronic products such as four categories,which will make China's household electrical appliance enterprises bear more responsibility of resources and environment.In view of this,the main contents of this article on the household electrical appliance enterprises environmental accounting information disclosure are as following:First of all,this paper expounds the background and significance of the research,the content and methods and possible innovations,and summarizes the related literature.Then,it clarifies the concept of environmental accounting,and takes the theory of sustainable development,the theory of environmental value,the theory of stakeholders and the theory of environmental accountability as the theoretical basis of this study.This paper analyzed the problem mainly from two a spects.The one is the institutional background of Sino Japanese environmental accounting information disclosure in-depth comparison.The other is Sino-Japanese enterprise specific case study,using the method of comparative analysis,namely China Qingdao Haier and Sharp Co.of Japan as a comparison,the environmental accounting information disclosure of the two enterprises through profound comparative study: first comparative analysis of the differences between the two environmental policy,environmental accounting information disclosure and then from the tw o(environmental protection expenditure and environmental protection performance)compared to specific content,based on environmental management status two(material flow analysis,life cycle assessment(LCA)an d the third party authentication)comparative analysis,tries to study the allround and multi angle of environmental accounting information in two enterprises disclosure,pointed out the existence of each comparison object Differences and differenc es,and puts forward suggestions t o improve the environmental accounting information disclosure of household electrical appliance enterprises in china.The last part is the conclusion of this thesis :defect related institutional background of China's environmental accounting information disclosure,enterprises lack awareness of environm ental issues of environment accounting object understanding deviation,environmental management system construction and enterprise itself are the main reasons for our country enterprise environmental accounting information disclosure problems;Qingdao Haier should focus on doing material flow analysis and life cycle assessment work,laying a solid foundation for the environmental accounting information disclosure.