A Comparative Study Of Environmental Accounting Information Disclosure Between China And Japan—

Since the reform and opening up,with the rapid development of China's economy,extensive economic damage to the environment has increasingly become the focus of our attention.The 18th National Congress of the Communist Party of China added the construction of ecological civilization to the general layout,and proposed to establish a comprehensive,coordinated and sustainable scientific development concept.As the main body of environmental pollution,enterprises should bear more social responsibility.Therefore,it is very important to improve the quality of environmental accounting information disclosure.At present,China's environmental accounting information disclosure is still in the stage of theoretical research,lack of perfect and standardized legal system.Although China has issued a series of environmental related laws and regulations,the laws related to environmental accounting information disclosure are still very inadequate.This leads to some problems in the disclosure of environmental accounting information,such as the weak subjective will of disclosure,the lack of environmental awareness,the nonstandard form of disclosure,and the incomplete content of disclosure.Generally speaking,the quality of environmental accounting information disclosure in China is not high.Japan,which is also an East Asian country,has gone through a similar development path with China,and has learned a lot about environmental pollution.After more than 40 years of development,Japan has established a relatively advanced environmental accounting information disclosure system,which can provide experience and reference for China.Based on the comparative study of the current situation of environmental accounting information disclosure between China and Japan,this paper selects Japan's Prince paper and China's Hengfeng Paper Industry as the research cases,compares the differences between the two industries in environmental accounting information disclosure,and obtains the experience of adapting to the environmental accounting information disclosure of China's paper industry.Finally,in view of the disclosure status of the two countries and the disclosure differences between the case companies,this paper attempts to explore the causes of this difference,and accordingly puts forward relevant suggestions,in order to provide reference for the disclosure of environmental accounting information of enterprises in China.