| Recent years China’s economy has developed rapidly,but we have come to realize that most of the economic development is at the expense of the environment.The issue of environmental protection has attracted great attention from all walks of life, and so does the disclosure of environmental accounting information. Social aspects of the enterprise’s environmental issues to the information needs, companies must assume to the public disclosure of environmental information on the responsibility. However, China’s research on environmental accounting information disclosure started late, has not yet formed a complete theoretical system, making the listed companies in environmental accounting information disclosure lack of clear guidance in the disclosure process there are many problems. The establishment of scientific and sound environmental accounting information disclosure system is an urgent problem that needs to be solved at present.Paper making and printing is a pretty important basic industry in China’s national economy, and it’s also one of the most polluted industries, Therefore, the paper printing industry, the disclosure of environmental accounting information to conduct a certain representative. This paper takes 42 listed companies in the industry of paper making and printing from Shanghai Stock Exchange and the Shenzhen Stock Exchange as examples. Through comparing the disclosed environmental accounting information and calculating these 42 listed companies’ disclosed data,this paper tries to analyze current situation and existing deficiencies of Chinese enterprises in environmental information disclosure. Based on problems and causes of Chinese enterprises in the disclosure of environmental accounting information,this paper also puts forward some suggestions to strengthen the disclosure of corporate environmental accounting information in China. At the same time according to the current disclosure of the status quo to build a paper making and printing industry listed companies’ environmental accounting information disclosure system. |
