Discussion On The Chinese Disclosure Of Environmental Accounting In Papermaking Industry

Since reform and opening up30years, China achieved rapid economic development. In recent years, China has already surpassed Britain and Germany in the total economic output of continuous, and this year has surpassed Japan and became the world’s second largest economy. However, we also have to face the reality, we is based on the cost of the environment for the development of the economy. Enterprise can’t simply maximize profit, should balance the environment and sustainable development and the relationship between the profit growth. Stakeholder requirements high pollution enterprise environment accounting information disclosed growing calls. Theoretically, the papermaking industry environment accounting information disclosed the question not only beneficial to promote voluntary industry research on environmental accounting information disclosure, the promotion of environmental accounting information disclosure of the development of the theory of, and can enrich and expanded accounting theory, accounting for the development of the related fields provide theoretical tool. From the reality of speaking, environment accounting information disclosed to Chinese have special meaning, to this will be good for promoting our country’s changing the model of economic development, promote the construction of well-off and harmonious society. At the same time, environment accounting information disclosed to help promote the development of the theory of the transformation of the notion of enterprises in our country, our country enterprise goes out to pave the road, so as to enhance the international competitiveness of enterprises. Of our country to turn the listed company environment accounting information disclosed later start, the enterprise environment accounting information disclosed to still exist many problems, therefore, to our country the enterprise environment accounting information disclosed the question of research are strong theoretical significance and practical significance.In the research on the idea, first to papermaking industry environment accounting information disclosed relevant theory are briefly introduced, and introducing foreign successful experience, based on the history of our country environment accounting information disclosed problems are discussed and the causes of analysis, and finally put forward to improve the papennaking industry in our country environment accounting information disclosed feasible countermeasures. In the research method, this paper is a comparative analysis method, by which the method of horizontal comparison between the country, while the study of the domestic industry environment accounting information disclosed problems, this paper mainly use32home of the listed company of papermaking industry public documents and files material, select one of the data and information, carries on the comparison, finishing conclusion; Second is the literature material analysis, is in the process of writing, the retrieval lessons from the vast literature, we have accumulated a previous research results.This paper discussed are divided into six chapters of our country to turn the environment accounting information disclosed the question. The first chapter is introduction, preface part of this paper mainly expounds the background and meaning, the domestic and foreign literature review, literature review, this paper studies train of thought and method and the basic frame structure. The second chapter is about the papermaking industry environment accounting information disclosed the basic theory, this chapter defines the papermaking industry and environment accounting information disclosed the two concepts, illustrates the papermaking industry environment accounting information disclosed theory basis:stakeholder theory, sustainable development theory and social responsibility of the enterprise theory, the paper introduces the environment accounting information disclosed goals, disclosure principle, disclose contents and revelation means. Chapter3is our country industry environment accounting information to disclose the existence problem, of our country to turn the listed company in the disclosure of environmental accounting information disclosure of existing power shortage, disclosure content and disclosure can not meet the needs of the users of the information. The fourth chapter is to our country industry environment accounting information disclosed the defect reason analysis, the our country industry environment accounting information to disclose the existence of the above problems mainly by the environment accounting information disclosed consciousness lag, relevant laws and regulations not perfect, the disclosure of the content and way of unified standard disclosure, no environment accounting information disclosed caused by the evaluation system. The fifth chapter is on foreign papermaking industry environment accounting information disclosed experience for reference, western country in the United States, Japan in the environment accounting information disclosed theory and practice led the world, this chapter from the papermaking industry environment accounting information disclosure of the present situation, the guidance document disclosure, content and disclosure in the way the two countries introduced the basic experience, and that the papermaking industry of our country environment accounting information disclosed enlightenment. Chapter6is the improvement of our country to turn environment accounting information disclosed the countermeasure of the problem, through ascension papermaking industry environment accounting information disclosed consciousness and attention, perfect the papermaking industry environment accounting information disclosure laws and regulations, regulating the papermaking industry environment accounting information disclosed content and the way, strengthen the third party to the environment accounting information disclosed supervision, will enhance our papermaking industry listed company environment accounting information disclosed power, regulating the disclosure of content and disclosure way, thus eventually to improve China’s industry environment accounting information disclosed the status quo.Environment accounting information disclosed the question paper puts forward relatively late, the related theory is not fully mature. Although this paper listed company of our country to turn the environment accounting information disclosure of some research, environment accounting information disclosed still needs further research, in order to promote our country environment accounting information disclosure of the theory and practice of the development.