The Research On Disclosure Of Environmental Accounting Information

Establishing socialist harmony society with economizing on resource, friendship in environment and development in economy, requires us enforce environment management and control. Accounting (enterprise accounting) as a tool of micro management, it should play an important function in environmental management. The development of environmental accounting suits the requirement of global environmental management, while the disclosure of environment accounting information as the core of environmental accounting, its improvement is a key factor for resource allocation and use suitly.This paper bases on the predecessors'studies, researches firstly the basis of disclosure of environmental accounting information. Our view is that sustainable development theory is its macro basis, stakeholder theory is its medium basis, and usefulness theory of accounting is its micro basis. Secondly, this paper analysises the practice of the disclosure of environmental accounting information in U.S. and Japan, summarizes their experiment and characteristics. Finally, we analysises our country's current practice of the disclosure of environmental accounting information, and gives some suggestions about how to improve our country's practice.Due to the system dependence of accounting and information disclosure in our country, we think our country should carry out enforcement disclosure system for environmental accounting information, design disclosure contnents and forms of environment accounting information in corporate social responsibilityreport, enforce audit for enfoecement disclosure, so as to form a set of envirommental accounting information with having our characteristics and hamolization with international practice.