Research On The Account Of Environmental Accounting And The Release Of Environmental Accounting Information

As an important part of the impletion of the sustainable developing strategy, environmental accounting is emphasized by all governments. At present the research on this field in China is lagged behind the advanced countries. There are no environmental theories on business nor environmental accounting principles suitable to Chinese realities. And there has not been built a perfect information system. The result is that there has not enough full disclosure of environmental accounting and the information is lack of comparability and reliability. Modern enterprises face some problems which should be solved immediately. The author analyses the developing tendency of the modern enterprises in several aspects and points out that the ecological technique is the essential condition for modern enterprises in the sustainable development strategy. This paper discusses mainly on the questions of information disclosure on environmental accounting. Enterprises disclose their environmental accounting information under the influence of many factors, during which financial information is supposed to be released respectively, and it is necessary to define the corresponding contents of different environmental information. The way of disclosing should be in accordance with the contents. The author believes that general accounting statements are to be applied in disclosing general environmental information while special accounting reports should be used in disclosing specific environmental information.