Comparative Study On The Environmental Accounting Information Disclosure Of China And The United States

Nowadays,economic is growing very fast in China.At the same time,environmental problems are rising as well.Many companies pursue profit.However,environmental benefits are neglected,and many high-growth enterprises,in exchange for profits at the expense of the environment,are the most polluted in industrial industries.The growing environmental problem has aroused national concern.The ministry of environmental protection released 16 heavily polluting industries in 2010,among them the petrochemical industry.In 2011,the state issued the guidelines for the preparation of the enterprise environmental report;Set up the concrete content frame of environmental accounting information disclosure;In 2015,the state promulgated the new environmental protection law,and in September of the same year,the Shanghai stock exchange issued seven guidelines on information disclosure of the industry(hereinafter referred to as the seven guidelines);In 2016,the twenty-fifth session of the standing committee of the National People's Congress voted to adopt the environmental protection tax law of the People's Republic of China,and will take effect on January 1,2018.The introduction of these laws and regulations shows that the state attaches great importance to environmental protection.However,with the environmental laws and regulations,environmental accounting information disclosure system has been basically mature,compared to the United States in China in the area of environmental accounting information disclosure are still many deficiencies need to be continue to improve.Related laws and regulations to protect the environment is not only in the United States,from the aspects of accounting standards for enterprises in the environmental accounting information disclosure of specific recognition and measurement methods,basic has formed a perfect system of environmental information disclosure regulation.Nowadays,with the concern of the society on environmental issues and sustainable development,the disclosure of environmental accounting information of enterprises has become the inevitable requirement of the company's sustainable management.This article selects the environment accounting information disclosed the social hot topics,first from the laws and regulations,accounting standards,external supervision to contrast the two countries,then select two representative companies on specific environmental accounting information disclosure form,number and content of environmental accounting information disclosure of China and the United States are compared,it is concluded that the differences in the aspect of environmental accounting information disclosure of China and the United States,through the analysis of the motives and reasons of environmental accounting information disclosure,expounds why have this gap.From the analysis of the macro environment,to the concrete two enterprises comparative analysis,then raises the question,obtains the countermeasure,has the practical significance.