The Study On Environmental Accounting Information Disclosure Of Our Country's Listed Companies

As the environmental issues being the focus of the world, the fast development of environment accounting has being obtained in the world, The increasing number of overseas companies disclosed their environmental reporting, which has being in the high level. But the few of the domestic companies disclose their environmental reporting. This paper seeks to explore how to solve barriers of the environment accounting information disclosure in china, proposes the corresponding countermeasures.Looking from the development of environmental accounting in the world, it was the disclosure of the environmental accounting information that entered practice at first. The study of environmental accounting and Practice are all backward in china, environmental accounting information disclosure is the basis of the study of environmental accounting. So, I suggest it should be regarded as a breakthrough point in environmental accounting research. Further to study on disclosing environmental accounting information in the enterprises will constantly develop and perfect the environment accounting theory and practice, which is significant to realize the enterprises and society sustainable development.This text regards the environmental accounting information disclosure as the theme of studying of listed companies in china, take the research method of quantitative with qualitative and normative with empirical. Start from the disclosure of environmental accounting information theory, summary the environmental accounting information disclosure in abroad and domestic in detail. Then analyze the barrier of environmental accounting information disclosure in our country's enterprise, second to construct the theoretical framework of enterprise disclosing environmental accounting information in china. Next this article has made the empirical analysis based on the domestic medicine and the papermaking industry to be listed, has carried on the real diagnosis examination to the environment accounting information disclosure index and the influencing factor, has analyzed the real diagnosis result non-correlated reason. Next propose the countermeasure about barriers of environmental accounting information disclosure in our country's enterprise. Finally, summarize the deficiency and the innovation in this article, and forecast the prospect of our country's environment accounting information disclosure.