Study On The Content Of Corporate Environmental Accounting Information In China

Since the reform and opening up, China’s economic development has made achievements attractworldwide attention. The rapid growth of the economy, will be accompanied by population and per capitademand increases, make the environment increasingly scarce resources to become a reality, thecontradiction of water, land, energy, mineral resources has become increasingly prominent, ecologicalconstruction and environmental protection situation is grim. At the same time, China economy is in acritical period of transition, the traditional extensive mode of economic growth is also difficult to sustain,and green competitiveness has become the core of national, regional and enterprise competitiveness. Underthe condition of market economy, the law of value of social ecological balance, environmental protection,resource utilization, incapable of action, the extensive mode of economic development worsened theexhaustion and environment of our country resource, fundamentally restricts the development of economyand the improvement of people’s living standard. With the rapid development of science and technology,economy, Chinese modernization construction in the achievements at the same time, the irrationalexploitation of natural resources and environmental pollution and other serious problems with it, therefore,the CPC Central Committee made the must go "sustainable development", maintain the important decisionof harmonious development of economy and environment, and sustainable road of development,enterprises will play an important role.Environmental accounting is gradually deteriorated and reexamining the suitability of traditionalaccounting of environmental factors on natural resources, and as an important part of sustainabledevelopment strategy for the governments attention to the general. Modern enterprises will inevitablyproduce a lot of environmental activities, bear an inescapable responsibility to protect the environment, theenterprise must play a role in environmental protection and sustainable development. In environmentalaccounting, environmental accounting information measurement and disclosure of environmentalaccounting information is the core of environmental accounting. Enterprises confirmed the value ofenvironmental resources, all the economic activities of the use, consumption, protection of environmentalresources and the recovery process, the environmental accounting records, should eventually on environmental accounting information disclosure in accounting report forms.The development of environmental accounting in China is relatively developed relatively late, theenvironmental accounting information disclosure is still immature, the relevant provisions from our pointof view, mandatory disclosure is only for and selected the13categories of heavily polluting industries,environmental events listing Corporation100index and the Shanghai standards of governance, the finance,the overseas three plates (for listing Corporation social responsibility report does not mandate), to otherenterprise environmental accounting information disclosure is not required, and the disclosure of thecontent is not comprehensive. Therefore, through the review of many scholars and institutions for thedifferent views of enterprise environmental accounting information disclosure should include content, putforward our country enterprise environment accounting information disclosure should be the environmentalprotection facilities construction investment information, recurrent expenditure information, non recurringexpenditure on environmental protection, information, information of environmental performance,environmental liability, environmental benefit information six parts. And the environment accountinginformation disclosure of the contents of B company, analyzing the problems and the reasons of existence,unifies our country national condition, proposed the establishment of environmental accounting system,strengthen the construction, environmental accounting theory to establish multi-level environmentalinformation disclosure mode, proposed consummates our country enterprise environment accountinginformation disclosure recommendations third the independent supervision system, actively introduce therewards and punishment mechanism five aspects.