Research On Corporate Environmental Accounting Disclosure Based On Environmental Performance Evaluation

With the rapidly growth of economy, environmental problems such as pollution and excessive consumption of natural resources are increasingly outstanding, environmental degradation is more and more serious. Environmental pollution and ecological destruction is becoming a main bottleneck restricting the sustainable development of Chinese society. Production and business operation activities of the enterprise is the main cause of environmental problems, the enterprise should shoulder the responsibility of environmental protection and management. Enterprise stakeholders determine whether enterprises shoulder the responsibility of environmental protection and governance to implement environmental cost internalization through the disclosure of environmental accounting information. Therefore, there is a requirement which environmental accounting information disclosure.In our country, the enterprise environment information disclosure system works at the fledgling stage, a complete environment accounting system has not been established yet. Enterprise disclose environment al accounting information according to 《Application guidelines of corporate accounting standards》、《Guidelines for disclosing on listed corporate environmental information (draft)》(2010)、《Guidelines for drafting on Chinese corporate social responsibility report (CASS-CSR2.0)》、《Guidelines for drafting on corporate environmental report》(2011). This paper classifies the models selected and analyzes contents disclosed which enterprises refer to these guidelines, analyzing the current situation of the corporate environmental accounting information disclosure of our country:Disclosure quantity is less, the quality of the disclosure is not high, the difference between industry is larger, lacking of comparability and so on. This paper analyzes the content framework of 《Guidelines for drafting on corporate environmental report》 and uses the case analysis to verify the applicability, building environmental accounting information disclosure system which the structure are two disclosure modes:integrating with the current financial report and independent environmental responsibility report, the content are environmental performance indicators. Finally, this paper makes basic analysis and recommendations on implementation of environmental accounting information disclosure system in our country.