Study On Textile Industry Listing Corporation Information Disclosure Of Environmental Accounting In China

With the improvement of human civilization, human capacity to transform the nature and conquer nature is greatly improved. The scope of human activity has transcended nature can bear limit, which lead to air pollution, water pollution, noise pollution, the greenhouse effect, the atmospheric zone layer destruction and nuclear pollution. Effect of human for their own survival on earth reached a hitherto unknown degree. The natural ecological environment destruction of the amount of resources so that humancan obtain resource reduction, quality continued to decline, the living environment is deteriorating seriously, the environmental problem has received a lot of attention in the world.The textile industry as the Ministry of environmental protection listed as one of the 16 categories of heavily polluting industries, in their production processes, the extensive use of chemicals and other harmful substances emission continuing to nature caused great damage to the natural environment. Enterprises should not only pay attention to economic benefits, but should do a good job of environmental protection. The ability of enterprise to deal with environmental problems has become the measure of whether an enterprise has the important index of competitiveness, the disclosure level marks the level of development of corporate social responsibility. Study to the environment accounting and disclosure perform our responsibilities is still in the primary stage. Through a lot of reading literature, domestic research on environmental accounting information disclosure is the key for in-depth study of theoretical basis, for instance the disclosure methods, content determination. The common empirical analysis, which established in the heavy pollution industry such as steel, coal, petroleum and other energy industries. Environmental accounting research is very rare in the textile industry, and more pauses in the theory stratification plane or the introduction of environmental accounting mode in developed countries, but tofully apply in our country seems a little stiff.According to the relevant contents of the domestic and foreign present research situation, then comb the related concepts of environmental accounting and environmental accounting information disclosure and theory, it is a very big significance for the study of various listing corporation for information disclosure of the textile industry. Based on the theory of support related, this paper applies the method of the combination of macroscopic and microscopic, the choice of textile industry listing Corporation as the focus of the study. From macro point, we study the overall situation of domestic related information disclosure to understand the existence problems of the industry disclosed. And then to Furun company as a case study to analyzes the specific problems of the Furun company when disclose the environmental accounting information. The current situation in the understanding of disclosure of information points out the following problems: First, there is no practical significance for mandatory disclosure behavior of the relevant information and standard is not completely consistent. Second, the sense of responsibility of enterprises for related information is obviously insufficient. Third, for the limits of the division is not clear, significant differences in the level of disclosure. Fourth, the credibility of information is not high, and so on. At the same time, we put forward the solutions: In the macro, To strengthen the government’s role in promoting, we should improve the government’s environmental legislative work, give full play to the government guidance and supervision of environmental accounting, enhance the disclosure level towards standardization and also must improve the listing Corporation’s environmental protection idea. From the microscopic point of view, Enterprises should establish the sound environmental accounting information disclosure system. From the textile industry actual situation, Added the textile industry in the implementation of part of the guidelines of enterprise environmental accounting, and encourage third party environmental information disclosuresupervision system. Hope to be able to provide some help to domestic enterprises environmental accounting disclosure of relevant theory and actual management.