Analysis Of Environmental Accounting Information Disclosure For Chinese Listed Companies

As the accounting and environmental economics cross discipline, environmental accounting is in the forefront of the current accounting theory and academic research in China. In the academic research of environmental accounting, environmental accounting information disclosure of enterprise has always been on of the basic research direction of environmental accounting, is also the urgent problems in the process of economic development in our country, at the same time, for accounting paying a role of environmental protection, the enterprise environment accounting information disclosure is one of the most important ways. In the United States, Japan, Europe, the environmental accounting research has been relatively mature, and has formed a relatively perfect system. In China, the environmental accounting research started late, its theoretical system and practice operation remains to be perfect, is still in the exploratory stage. For domestic scholars, the enterprise’s environmental information disclosure are studied from various angles, such as environmental information disclosure of the agent, the principle of information disclosure, the basic content of information disclosure, environmental information disclosure way, at the same time, a large number of empirical study has also been done. But our country’s environmental accounting theory research and practice operation hasn’t been able to get a good cohesion, especially for the study of environmental accounting information disclosure, mostly just stay in theory study, and the guidance of practice remains to be improved, based on the situation of our country enterprise environment accounting information disclosure model has not yet been established. In practical application, the enterprise has not established a complete environment accounting information system, a serious shortage of related environmental information disclosure, which restrain it with the actual demand of environmental protection and economic development in our country, is not conducive to the sustainable and healthy development of listed companies.This paper choose the Zijin mining environment accounting information disclosure as the research subject, and study the environmental accounting information disclosure of listed companies, draw lessons from the same industry enterprises successful experience in the field of environmental accounting information disclosure. From enterprise, government and society the public and each related department point of view, put forward a series of feasible suggestions and measures about how to develop and perfect our country’s environmental accounting information disclosure to improve the environmental accounting information disclosure of our country.First, this paper describes the concept, principle, characteristics, content, way and theoretical basis of the environmental accounting information disclosure in detail, elaborated the relevant principles, the principle of understandability, the principle of reliability, comparability, mandatory and voluntary principles and diversity such as the combination of a comprehensive, targeted, time compound etc. of the environmental accounting information disclosure, at the same time, this paper introduce the theory of sustainable development, corporate social responsibility theory, information asymmetry theory, principal-agent theory, such as the theoretical basis, the concepts and theories for later analysis Zijin mining information disclosure problems and corresponding countermeasures laid a foundation. Environmental accounting information disclosure of the content mainly includes the financial impact of environmental activity information and enterprise environmental performance information, including the financial impact of the enterprise environment activity information includes environmental assets, environmental liabilities, environmental cost information and income information, etc. Enterprise environmental performance information includes the environmental regulations of performance, environmental quality and environmental management and utilization, etc. Environmental accounting information disclosure is the main way of the quantitative form is given priority to, qualitative description is complementary, specific disclosure can use supplementary financial reporting, independent financial reporting and independent environment report three ways.Second, taking Zijin mining group as an example, analyses the company in environmental accounting information disclosure content is not comprehensive, not specification, such problems as lack of comparability, practicability and initiative, combined with the enterprise itself and external policy, legal environment and other factors, analyzes the deep reasons of problems and its reasons mainly include the lack of social responsibility management, environmental protection consciousness; enterprise internal control mechanism is not perfect; lack of environmental accounting professionals; the government inadequate supervision, to strengthen macroeconomic regulation and control ability; environmental protection laws and regulations is not sound, the deficiency in the system of environmental accounting information disclosure, etc.Once again, make Canada barrick gold company as successful cases of environmental accounting information disclosure, analyzes the company’s successful experience in the field of environmental accounting information disclosure, specific include:management attaches great importance to the environmental information disclosure, pay attention to the environmental protection of full training; enterprise internal control, perfect the system of internal audit norms, enforcing the government regulation system is perfect and efficient; environmental protection law, perfect the system of environmental accounting and disclosure.Finally, based on the experience of the foreign well-known enterprise environment accounting information disclosure, put forward the suggestion that the perfect Zijin mining environment accounting information disclosure, mainly includes:improve the management and professional quality of staff; perfect the internal control construction, improve the environmental accounting information disclosure quality; to promote the government support of environmental accounting information disclosure; environmental protection laws and regulations, perfect the environment accounting standards and system.