A Research On Disclosure Model Of Environmental Accounting Information In China's Enterprises

With the rapid economic development,environmental issues is growing.Environmental issues have become a global problem.According to statistics,80% of pollution comes from production and business activities of enterprises(Meng Lee,1999).Then the business as the perpetrators of environmental accounting information has become the focus of attention,The environmental disclosure as people understand the corporate environmental outcomes,environmental policy and an important tool for environmental prediction.However,the disclosure model of accounting information can contribute to more effective disclosure of corporate environmental,The research on the model of environmental accounting information disclosure can help meet the needs of stakeholders,And it will ultimately benefit the global environmental problems and sustainable development of human society.This article is about the model of information disclosure on environmental accounting.First of all,it summaries the domestic and international model of information disclosure on environmental accounting,and generalizes the previous studies.Secondly,this article describes the theoretical basis,including sustainable development theory,asymmetric information theory and transaction cost theory.The third chapter describes the status about the international model of information disclosure on environmental accounting,And introduces the model of information disclosure on environmental accounting in Japan,the United States and the European.From the above model of several national information disclosure on environmental accounting,we can draw some useful lessons for us.In fourth chapter ,basing on"the list of environmental verification sector management about listed companies",which is issued by Department of Environmental Protection Office in 2008,We selectes 318 companies from the 14 industries.which are required to environmental verification , according to China Securities Regulatory Commission in 2001 published"classification of listed companies in the industry guidelines",We select 377 companies from other industry as representative of non-heavily polluting enterprises.By reading this 695 corporates annual reports and websites,This article summaries up the status model of information disclosure on environmental accounting,and analysis the advantages and disadvantages of the status model of information disclosure on environmental accounting.In chapter V,I think that heavily polluting industries disclose environmental accounting information in independent report;non-heavy polluting industries use the supplementary report to disclose environmental accounting information.