Environmental Accounting Information Disclosure Problems And Countermeasures

With the rapid development of our country's economy,environmental problems have arisen at the same time.From the perspective of the history of human development,humans can take the initiative to transform the world,and in the process of transforming the world,they also cause ecological pollution.Prominent ecological environment problems,the stakeholders will become more and more focus on enterprise accounting information related to the environment,at the same time,our country government also started construction of environmental accounting information disclosure system,launched in 2010 the environmental information disclosure of listed company guidelines(draft)",published in 2011,the guidelines for the formulation of enterprise environment report.Both the market and the political environment require enterprises to disclose environmental accounting information.However,there is still a long way to go to review the current situation of environmental accounting information in China.Enterprises need to publish environmental accounting information is the requirement of market development.The perfection of the market means the more open the market information is.At the same time,the government is a powerful promoter,relying on the market can not form a unified disclosure standard is difficult to achieve.Through the in-depth study of mountain eagle international's environmental accounting information disclosure,the author found many problems.Although there are some reasons for the external environment,generally speaking,mountain eagle international's own problems,such as the lack of due initiative in the information disclosure process.In this paper,ShanYing international to improve its environmental accounting information disclosure based on three solutions:first,strengthen the environmental accounting information disclosure system design,from the source of information to ensure quality.Second,improve the content and form of such information disclosure so that it is fully available,rather than just coping with it.Third,the establishment of a comprehensive environmental management system,through the reasonable division of corporate responsibility,environmental accounting in its internal implementation.to ensure the realization of information disclosure.China's theoretical research in this aspect has been very mature,accounting scholars with a lot of data to do a lot of empirical research.However,this paper only studies mountain eagle international,the target company,from a single perspective.Although the conclusion is not universally applicable,it is a practical demonstration of the relevant research results and plays a guiding role in the operation of environmental accounting information disclosure of the target company.