| Since the reform and opening up, because the advances in Chinese society, economic development and improve the level of science and technology, expanding production scale industry to meet the needs of production and life, which only exacerbated the depletion of natural resources, but also makes the increasingly serious environmental pollution problems even seriously affect the survival of our environment, so adhere to the sustainable development strategy, the establishment of environmentally friendly way society has become inevitable, Chinese scholars have begun environmental accounting research. Environmental accounting information disclosure as an important part of environmental accounting, and governance to reflect the use of environmental resources, environmental pollution, and monitoring of the environment through the disclosure of accounting information, you can make environmental responsibility to the specific implementation, so that our current severe environment situation to gradually ease. However, disclosure of environmental accounting research has just begun, and therefore needs to be further combined with China’s specific national conditions, industry-specific innovation to explore. Enterprises are the main environmental accounting information, although created a lot of wealth for the community, but also damage to the environment at the same time, so companies must take responsibility for protecting the environment, and actively fulfill obligations, true, accurate and complete disclosure environmental accounting information.This paper reviews the research achievements of environmental accounting information disclosure, theoretical overview and status quo. Theoretical study abroad for environmental accounting start earlier, has had a relatively sound related systems; contrast, China’s environmental accounting research started late, but in recent years more and more environmental accounting information disclosure by enterprises and the public attention through theoretical overview of its connotation of environmental accounting related concepts a more comprehensive grasp. Second, select Tianjin 38 listed companies as samples, check the 2010-2012 annual financial report, CSR report, sustainability reporting and the prospectus, the overall condition of the disclosure of accounting information from the environment, the location and the form and content of the three aspects the status of a listed company in Tianjin to disclose environmental accounting information to analyze and propose its problems; combination of environmental accounting information and Tianjin specific research background, research hypotheses, identify environmental accounting information disclosure variable regression analysis and modeling. In the end, put forward reasonable proposals to improve environmental accounting information disclosed in this paper based on the analysis results from the policy, business and the public at three levels. |
