Research On The Mode Of Environmental Accounting Information Disclosure

In recent years, as the contradiction between economic development and the environment has become increasingly acute, environmental issues have become the urgent problem that need to be resolved. With the government's environmental protection and the establishment of environmental laws and regulations, companies facing increasing environmental risks had to put environmental protection and prevention and control of environmental pollution on the agenda, many companies began to report its environmental activities and disclose environmental accounting information.In this paper, we take standardize research methods. First, we take the theory of scarcity of environmental resources, property rights theory, the external economic theory and asymmetric information theory as a prerequisite for the environmental accounting information disclosure, and analyze the causes of Corporate environmental accounting information disclosure from stakeholders and sustainable development theory. Then, we take our detailed analysis on the current environmental accounting information of foreign enterprises, and consider that an independent environmental report is the direction of environmental accounting information. Thirdly, our enterprises come to adopt sheet disclosure and independent reports according to the statistics on environmental accounting disclosure information of the 2006 annual report about the listed companies, and analyze the strengths and weaknesses of these two modes of disclosure. Finally, we put forward the principle that environmental accounting information disclosure must follow of, build a suitable mode for our enterprises to disclose environmental accounting information.According to the advantages and disadvantages of mode , the actual situation of enterprises, and the this paper put forward that heavily polluting industries should adopt the independent report, and non-polluting take the mode of increasing environmental protection projects in the table and on that basis put forward some recommendations from the aspects on enterprises, government, and social to improve corporate environmental accounting information disclosure.