On The Corporate Disclosure Of Environmental Accounting Information

Modern industry exploited without limitation and produced regardless of the results, which have brought in a great disaster to the sustained economic development and to human survival. Correspondingly, it gave birth to a number of new subjects including environmental accounting. Our country, which developing at full speed in economy level, at the same time, the developing have also brought about very grave environmental pollution, has been a reform and open country for about 30 years. The counting result indicate that our country has 18% at least in GDP all quantity is to depend on resource and the environment to "draw acquisitions in advance". This proportion still rises and in clambering unceasingly. Stop the damage to the environment is on the point, and carry on the environmental accounting is necessary. Listed companies are the outstanding representative of business, should stand in the forefront of reform, therefore, how a listed company of our country reveals the information being related to the environment to promote environment problem improvement in accounting statement and how to realize economic, society and the natural environment sustainable development also are worthy studying in further. This paper according to study the environment accounting information reveal abroad and disclosing the current situation of our country listed company environment information and our country enterprise reality discuss the problem that how to improve the business environment in our country disclosure of accounting information and related issues.This paper contains four parts mainly. PartⅠset forth the background and meaning of the studying; PartⅡintroduced the basic theory that environment accounting information reveals; PartⅢstudied current situation of environment accounting information reveal and showed the developing status at home and abroad and also summed up our country enterprise environment accounting information disclosure problems; The fourth part of our country on how to improve disclosure of corporate environmental accounting information, These include strengthening the legislation, institution building, auditing and government oversight.