Research On China’s Environmental Accounting Information Disclosure System

Since coming into the20th century, the human social production activities in constantexpansion, economic activity is also in constant moving forward, the social economy in theworld within the scope of influence and harm to the environment, more and more seriousenvironmental pollution and resources shortage caused by contradiction is increasinglyoutstanding. In the context of sustainable development, environment accounting has become anew research field appeared in recent years, gradually known by people. Traditional financialaccounting field can only for those who are able to use monetary or is to be able to use priceto make confirmation measurement and exchange of things, and not to the ecologicalenvironment and natural resources of this kind of important factors to give a full consideration,the result of this is the enterprise in order to get the current interests and sacrifice theecological environment of behavior, have occurred. Environmental accounting is acomprehensive strong discipline, on the basis of penetrating into the accounting science andenvironmental science, research and social development, economic life and the relationsbetween and among ecological environment, and to include environmental factors in thetraditional accounting system, to the enterprise benefit, social and economic development, andcomprehensive evaluation on the ecological environment between the gain and loss, in orderto alert the public to pay attention to and strengthen the protection of natural resources andecological environment. Environmental accounting information disclosure in our country willbecome to implement sustainable development strategy, construction of environmentalfriendly economy an inevitable choice and important guarantee.This article roughly divided into six parts to our country the problems of theenvironmental accounting information disclosure system of listed companies is studied, themain research contents are as follows: the author analyzed in the first part of the environmentaccounting information disclosure research background and significance of research, on theenvironment accounting information disclosure of the literature review both at home andabroad were described in detail, and puts forward the research methods and ideas of thisarticle. The second part, introduce the theory of environmental accounting information disclosure. The third part carries on the current situation existing in China’s environmentalaccounting information disclosure of the problems are analyzed. The fourth part, the part isalso the focus of this article, put forward to build and perfect the concept of environmentalaccounting information disclosure system in our country, with high levels of pollution in ourcountry’s listed companies is given priority to, the content of the environmental accountinginformation disclosure in the prospectus is analyzed. In the fifth part on how to further perfectour country’s environmental accounting information disclosure system are proposed. Finally,in conclusion part, the outlook for the development of environmental accounting informationdisclosure in our country is prospected.