A Study On Environmental Accounting Disclosure In European Enterprises And The Enlightenment To China

The society is developing continuously, and the human manufacture and economic activities are expanding continuously. Therefore, the environment that human beings rely on is being suffered by serious challenges. Environmental accounting is becoming to be the hot topic while each government is paying high attention on the issue of environment. Experts in every country have drawn a conclusion when they study in the origin and the hypostasis. The conclusion shows that enterprises who should take the responsibilities of protect environment past the buck to the society. These activities are the hypostasis of the problems of environment. More and more people appeal enterprises to take the responsibilities of protecting environment and disclosing the information of environmental accounting. Therefore, as a new subject, environmental accounting enters into everybody's eyeshot. Environmental accounting includes macro environmental accounting, which is by national economy and nature resources primarily and micro environmental accounting, which is by enterprises primarily. The stand of this dissertation is micro environmental accounting, which is also called enterprise environmental accounting. When it comes to environmental accounting, the disclosure of accounting information is the most important one for it go into practice first. Therefore, this dissertation is going to study environmental accounting disclosure under this background.Chapter one is the introduction that is going to introduce the historical background for the disclosure of accounting information and the status quo and the development of the relevant study in the world. In the second chapter, the difference between environmental accounting and traditional accounting has been analyzed. In Chapter three, in order to analyze the practice of disclosure environmental accounting in European, the author chose a Portuguese case study. Also, there is a conclusion of experiences on the category, content and modes of disclosure of environmental accounting. In Chapter four, the author analyzed the problems and reasons when disclosing environmental accounting in China firstly. Then, there is a suggestion on disclosing Chinese environmental accounting by adopting foreign experiences. Also, the author draw a conclusion shows that the main disclosure should based on environmental performance in China nowadays. In Chapter five, the establishment of mode of disclosure environmental accounting and the innovation of system has been raised. The final part is the conclusion. The author has summed up the whole dissertation.