The Research Of Environmental Liability Accounting Information Disclosure

With the prosperity of the economy in our country these years, we have changed our living condition, but the prosperity is at the high cost of our environment. At present,80% of the pollution comes from the enterprise. In China, environment belongs to the negative externalities kind, so nearly all the manufactures care only about their profits, they don't have to pay for the pollution. However, as it's known to all, we will spend far more on pollution, and we will find that environment would be one of the main factors in the economy development in the near future. But there are still many problems in Environmental Liability Accounting Information Disclosure in our country, both academic and institutional. The development of Environmental Liability Accounting Information Disclosure both in America and Japan has a long history. Based on the expounding of Environmental Liability Accounting Information Disclosure in America and Japan, the paper compares the current situation and the factors of the Environmental Liability Accounting Information Disclosure in the three countries, analyses reasons that restricts the development of China's Environmental Liability Accounting Information Disclosure, and finally obtains a series of apocalypse for the development and the system construction of Environmental Liability Accounting Information Disclosure in our country.There are six parts in this paper, each part has its function.The first part is introduction. This part mainly talks about the basic condition of the study, such as the background, the purpose of study, thinking and the main contribution. With the prosperity of the economy in our country these years, our environment has been ruined a lot, and it's known to all, we have to pay a lot for it in the near future, which would influence the economic development of our country. Environmental Liability Accounting Information Disclosure require the enterprises calculate the environmental cost itself, then promulgate it out in a particular form, doing this not only helps the enterprise to estimate the amount of its environmental liability, but also helps to protect our environment. Both the environment and the economy development strongly calls for Environmental Liability Accounting, however, we still don't have sophisticated Environmental Liability Accounting Information Disclosure system in China. We have to learn from some countries which have sophisticated Environmental Liability Accounting Information Disclosure system.. This paper based on the expounding of Environmental Liability Accounting Information Disclosure in America and Japan, the paper compares the current situation and the factors of the Environmental Liability Accounting Information Disclosure in the three countries, analyses reasons that restricts the development of China's Environmental Liability Accounting Information Disclosure, and finally obtains a series of apocalypse for the development and the system construction of Environmental Liability Accounting Information Disclosure in our country. The academic methodology is first define the Environmental Liability Accounting, then introduce the basic condition of Environmental Liability Accounting Information Disclosure, spread out six CSR reports of enterprise of 3 countries (The US,Japan and China), compare the condition of Environmental Liability Accounting Information Disclosure in these three countries, find out the problems we have, at last, obtains a series of apocalypse for the development of Environmental Liability Accounting Information Disclosure for our country.The second part is literature review. This part mainly reviews the academic harvest in the past, which is useful for my writing.The third part calls relevant theory description of Environmental Liability Accounting Information Disclosure, such as the definition and characteristic of Environmental Liability Accounting, the influence to the enterprise finance of Environmental Liability Accounting Information Disclosure, the content which Environmental Liability Accounting requires to spread out.The fourth part names Environmental Liability Accounting Information Disclosure case analysis. This part first spread out six CSR reports of enterprise of 3 countries (The US,Japan and China), then sum up the basic condition of Environmental Liability Accounting Information Disclosure of the three countries.The fifth part is experience and apocalypse abroad. This is the most important part of this paper. This part first compares the situation of Environmental Liability Accounting Information Disclosure in three countries, analyses problems about Environmental Liability Accounting Information Disclosure in China, then obtains a series of apocalypse for the development and the system construction of Environmental Liability Accounting Information Disclosure in our country.The last part is conclusion. This part sums up the content of the whole paper, and then prospect the development of Environmental Liability Accounting Information Disclosure in China in the near future.