| As a result of continued process of production and daily life, natural environment's quality have been destroyed seriously and have descended rapidly, which have done a great damage to current and follow-up people's life and public interest. Fortunately, people have realized that the development of mankind should not pay a high environmental price, and must choose the road of sustainable development. Now, a global movement of environmental protection has infiltrated all fields of mankind. Enterprises bring lots of environmental activities inevitably, and have great duty to environment protection along with sustainable development. Under these backgrounds, it is important to construct environmental accounting.Situation that our country is facing economic development and problem of environmental pollution at present, the sustainable development strategy is the only choice of economic development of our country. With the implementation of the sustainable development strategy of our country, environmental information, especially accounting information of environment will become managing of enterprises continuously, achievement appraising and indispensable important information in the investment decision-making process. Meanwhile, with the enhancement of the public's environmental consciousness of our country, enterprises of our country face the external pressure of environmental disclosure of information that enterprises similar to the western developed country face and environmental information demand too. On the other hand, our country's traditional confirming accounting research lays particular stress on accounting technology of measuring etc., research in disclosure of information relative to behind, such asymmetric structure system cause unspecific disclosure lag of information at the of our country security market, questions, such as alternative disclosure of listed company ,etc. So should environment as primary problem accounting disclosure of information when to the thing that the new developing environmental accountant carries on research.Based on the above, the thesis focuses on the study of environment accounting information disclosure in enterprises. Starting with research on the environment accounting theoretical structure, then focuses on the theory of environmental accounting information disclosure. Combined the theoretical analysis with the practical research, we make a comparative analysis about accounting environment information disclosure's conditions in China and some developed countries. By using the analysis methods of other countries for reference, the thesis researches environmental accounting information disclosure of chemical industry enterprises in China's security marketing.Through the comparative analysis, combination of theoretical analysis and empirical analysis, qualitative and quantitative research, macroeconomic analysis and microscopic analysis, the thesis reveals the problems in our enterprises and the difference of environment accounting information disclosure between China and foreign counties. At last, the thesis takes some advices to improve the environmental accounting information disclosure system in China.In the thesis there are two innovational aspects by empirical analysis. First, the compare between environmental accounting disclosures at home and abroad not only focuses on the overall national situation, also on the case study. The thesis selected the typical enterprises from pharmaceutical, petrochemical and other related industries. And then compares the information and discoursing methods in depth. The second is reflected in descriptive analysis on environmental accounting disclosure of China's chemical industry's listed enterprises. Apply the foreign environmental accounting methods to Chinese situation. Meanwhile, select appropriate indicators with environment accounting research in China, classify and compare the data in 14 years. And At last sum up the characters and shortages of environment accounting disclosure. |
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