Research On Environmental Accounting Information Disclosure

Environmental accounting is a new embranchment of accounting. The target of environmental accounting is disclosing environmental accounting information. This article try to study the content and mode of Environmental Accounting Disclosure, and start study from following aspect: The need of environmental accounting disclosure study, because users of accounting information and the management of macro-economics need enterprises to disclose environmental accounting information; The study of feasibility for environmental accounting disclosure. This article studied problems of environmental accounting theory and operation, consider that there are some problems for environmental accounting disclosure but environmental accounting disclosure is feasible; Studied the actuality of our country's environmental accounting disclosure and bring forward some advices for our country's environmental accounting disclosure; Studied the basis theories of Environmental accounting, such as the target of environmental accounting, the suppose of environmental accounting, the principle of environmental accounting; To guarantee the practicability, this article also studied the acknowledgement, measure of environmental accounting. Founded the basic program of environmental accounting's acknowledgement and measure; Studied the content of environmental accounting disclosure nowadays, consider the content of environmental accounting need involve: environmental property status, environmental prosecution fruit, environmental performance, environmental accident and environmental accounting's policy and system; Compared all kinds of environmental accounting disclosure's means, consider that the attached disclosure mode is fitting for praxis.