| Since the industrial revolution. the global economy has entered into a high-speed development orbit. Environment pollution has then gradually accumulated and showed its realistic and potential harm, increasingly Upgrading to a hot issue around the globe. As the main participant in economic activities, the environment responsibility and activities of enterprise have been throwed into the light of public scrutiny, appeals for environment accounting theory research and its environment accounting information disclosed are increasingly intense, and relevant practice also have been strengthened and improved. However economy in our country has not takeoffed until the end of the century. In the process of quickening its pace to catch up the rest world’s pace, the treasure of resources and environment has been ignored, so that environment cost of our economic development has been relatively heavier, and environment accounting theory and practice relatively backward. From the development course of environmental accounting in other countries all over the world, first into practice is the environment accounting information disclosed. And listed companies as the strong economic subject, beginning with the environment accounting information disclosed study in them, will be of more demonstration significance.With this background, this paper adopts the normalized research methods combining with statistical analysis to explore the problems in practical environmental accounting information disclosure of China’s listed companies. This paper discuss the environment accounting information disclosure at the theoretical level by introducing the concepts, theoretical foundation, the contents and patterns of disclosure. Then the paper focuses on the practice of environment accounting information disclosed by the sample companies with the statistical analysis, and mainly discusses the existing problems and potential reason. Then put forward personal view on how to improve the status quo of environment accounting information disclosure, combining with the future disclosure model of environment accounting information in the new reality.The article writing framework as follows:in its first part, with the introduction of writing background and mindfulness, the paper reviews the domestic and foreign relevant literature on environment accounting information disclosed, then based on the existing literature research and the latest practice dynamic. the author put forward its research methods and research content. This part set the basic colour of this paper.Its second part sketches the environmental accounting information disclosure. It starts with the introduction with the concept of environmental accounting and its information disclosure. Based on this, the author analyses its theoretic foundation from the terms of sustainable development theory, environment value theory and externality theory. Then it introduces the concrete mode of environmental accounting information disclosure from the point of its material and pattern.After the above introduces and analyses in theory level, in the third part, the author selects100A-share listed companies in motherboard of Shenzhen stock exchange house as study samples, which are classified into two groups of heavily polluting industries and less heavily polluting industries separately according to the main business of each company, thus conducting a statistical analysis of the comparison groups. Based on the environment accounting information gathered manually from annual report, social responsibility report, and annual environment report disclosed by those sample companies, the author conducts a objective and detailed statistical analysis according to the disclosure proportion, disclosure forms, disclosure content, and disclosure position of those information.Based on the above data, the author tries to reveals the prominent problems existing in China environment accounting information disclosure practice of listed companies, and further to dissect the reasons behind it in the fourth part. Then following the revealed problems and corresponding reasons, countermeasures are put forward from four aspects of enterprise internal construction, industry association management, the state administrative supervision and academic research in the last part, to strength the theory study and quality of disclosure practice. And even tries to spread out discussion of each aspect with concrete measures.The main contribution of this paper is the collection and arrangement of environment accounting information manually gathered from a total of300piece of annual reports,144piece of social responsibility report,1piece of the annual environmental report disclosed by100sample companies from the period2009to2011. Thorough a thorough analysis and classification of the original statistical data from many sorts of Angles of environment accounting information disclosure, we are struggling to comprehensively and precisely depict the status quo of environment accounting information disclosure by China’s listed company. Thus acquire some targeted and well-founded conclusion, based on which the author reveals those problems, analyses potential causes, and proposes the countermeasure, in order to hit the bull’s-eye.In terms of the relevant solutions, besides strengthening theoretical study, the author puts forward a synchronous reform from the enterprise internal, industry association, the national supervision. With these three levels construction, we plan to construct a thorough environmental protection system in which all sectors of the community pay attention to resource utilization and pollution prevention, and then form a universally environmental protection consciousness covering both the two parties of information supply and demand.Increasing demand of environmental accounting information from all walks of life, will eventually contribute to trigger the motivations of enterprise for environment accounting information disclosure. |
