Study On Environmental Accounting Information Presentation

Environmental accounting is a new research field in recent years,which is emerging from an increasing deterioration of environment and resource and constant strengthening of the public′s concept of the environment protection. More and more environmental events have happened in an enterprise in pace with increasingly serious environmental problems. Investors,creditors,government and community have a varied demand for enterprise environmental information due to their own interests or moral consideration. Enterprises also need relevant environmental accounting information for their management decisions in order to maintain normal enterprise production and management and reduce environmental risks. But conventional financial accounting did not present environmental management events. The information presentation of conventional financial accounting is confronted with austere challenger. For these environmental activities exist. Presenting the information of the environmental accounting is required from either the need of corporation development or of the exterior information user of corporations.First the dissertation gives introduction to the root and theory basis of environmental accounting, starts from the motive and purpose and the necessity of the environmental accounting. It gives the brief introduction to the status of the information disclosure of the environmental accounting from inside and outside of China. Secondly, it briefly expounds and analyses principal characters and presentation principles of the information of the environmental accounting. Finally, it discusses the content and mode of the information disclosure of the environmental accounting , which is in the basis theirs, which uses international means or references. It comprises financial effect and environmental performance of environmental problems. It also builds some material assumptions. Because the environmental accounting and its information disclosure is a the phase of theory discussion and its practices has not gotten required development in china now, I consider that the better means is to strengthen environmental rule and law and to build the rule of the information disclosure of the environmental accounting as soon as possible. It must combine the freewill disclosure and compulsory disclosure. We must build a mechanism of encouraging freewill disclosure. We build up some experiences from freewill disclosure of some corporations for a period of time. The country builds a compulsory rule of the information disclosure. All corporations can get appropriate presentation. We believe that constructing the information disclosure of the environmental accounting is necessity in accompany with international accounting. In coming future, the information disclosure of the environmental accounting must come rue in China.