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Social and economic development, on the one hand to promote the progress of human society in this process, on the other hand, the global environment caused varying degrees of damage. Due to the continuous deterioration of the ecological environment and environmental pollution has continued to spread, there is growing concern around environmental issues. Enterprises is a major manufacturer of environmental damage, so it has the responsibility and obligation to the interests of the environment all the favorable and unfavorable effects of economic activities on the environment, thus making environmental information disclosure becomes particularly important. However, a little later than in other countries, the study of China's environmental accounting is in the development stage, there is no unified standard on the theory and practice of environmental accounting information disclosure. Based on this, the environmental accounting information disclosure. This paper summarized the research of related issues at home and abroad, to build the theoretical framework of the research topic, on both the supply and demand of environmental information game, followed by the content of the information disclosed in the corporate environment of China's paper industry, in the form, manner, current situation and existing problem, and the introduction of the product life cycle theory to discuss the paper industry environmental accounting information disclosure model based on product life cycle theory. The paper is divided into five parts: The first part of the purpose and significance of the Western developed countries, research results and our environmental accounting information disclosure issues discussed here the entry point and research methods, ideas. The second part, an overview of the environmental accounting, environmental accounting Environmental Information Disclosure purpose, function, environmental accounting information supply and demand analysis, environmental information disclosure game. The third part, China's paper industry, environmental information disclosure of the contents of the form, manner, conditions, and the problems for analysis. The fourth part, based on the product life cycle theory, the paper industry environmental accounting disclosures. This section first describes the meaning used in environmental accounting information disclosure motivation, product life cycle of the product life cycle thinking, angle. Secondly, on the basis of the analysis of China's paper industry existing environmental accounting information disclosure mode, the focus of each stage of the product life cycle environmental disclosure and disclosure content. Construction of the paper industry product life cycle-based environmental accounting model of information disclosure, internal and external stakeholders to better meet the demand for environmental information. The fifth part, the data of a paper-making enterprises, for example, the use of the product life cycle theory disclosure of environmental cost information to verify the feasibility of the implementation of the model, and proposed the conclusions and recommendations of this article.
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