On Information Disclosure of Enterprise Environmental Accounting in China

Abstract

China is facing severe environmental problems nowadays which are closely related to the development of enterprises. As public’s awareness of environmental protection continuously enhances, China starts to require companies to disclose environmental accounting information, not only allowing more fully assess the comprehensive benefits and risks of enterprises but also laying fundamental foundation for how to coordinate the relationship between economic development and environmental protection. However, the disclosure starts late and develops sluggishly of domestic environmental accounting and environmental information. Therefore, the paper has important and practical significance to perfect and develop the information disclosure of enterprise environmental accounting and accelerate economic sustainable development as well as protect the environment. This paper analyzes the present situation and existing problems of information disclosure of domestic enterprise environmental accounting and puts forward some countermeasures and suggestions by drawing lessons from environmental information disclosure in developed countries.