Research On Environmental Accounting Information Disclosure

With the fierce development of the current industry, enterprises consider less of the efficient use of the nature resource that if it can stand or not, while they pursue the maximization of their own profit. Human beings exploit excessively, and expel too much poisonous material to the nature. These kinds of behavior lead the environment which people live with deteriorate day by day, and the air is polluted much more seriously, while the disaster of nature always happen, the global climate becomes warmer, and soil turns into sand etc.People take more realization that the economic increase model symbolized by abundantly wasteful resource and seriously polluted environment both destroys people's health, and affects continuous development of a country. That has formed the idea of sustainable development gradually. Under the guidance of this kind of thought, including the environmental problems in accounting has produced environmental accounting. Environmental accounting is a discipline that researches the relationship between the economic development and the environment resources, identifies, measures and reports the environmental assents, liabilities, cost and expense. This discipline also analyzes how the environmental efficiency and activity affect the financial results, socially economic development in enterprise.Because the disclosure of environmental information correlates to the goal of environmental accounting, having an important function, and in the environmental accounting field, it was the disclosure of environmental information that entered practice at first, I suggest it should be regraded as a breakthrough point in environmental accounting research. In our country, however, the environmental accounting is still at the starting stage.The text studies on the issue of the environmental accounting information disclosure with the method of qualitative. At first, it analyses the status quota of the enterprises' environmental accounting information disclosure, then find out the problems and their causes, finally on that basis put forward some recommendations from the aspect on enterprise, government, and theory to improve corporate environmental accounting information disclosure.