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Into the 21st century, the world in economic development at the same time more and more attention to the environment for economic development, human reproduction, the important role played by the ecological balance, countries have taken measures to environmental protection and has made encouraging progress. Environmental pollution incidents in recent years, frequently occur again sounded the alarm on the Gulf of Mexico oil spill in the international remind people that the recent event of domestic listed Zijin Mining pollution events, such as to undermine environmental pollution resources, enterprises in economic development, access to profits at the same time, the need to assume the corresponding social responsibility. For government agencies, community organizations, investors also need to understand information about the environment to the enterprise, then from what channels to understand what information we need to solve the problem, the the green accounting information disclosed to solve the problem. Full disclosure of information on green accounting, the can reflect comprehensive enterprise production and business activities related environmental matters on the financial position and operating results also reflect the performance of enterprises in environmental protection or performance. Information disclosure through green accounting, can promote the sustainable development of our country, effective action to adhere to the scientific concept of development, environmental supervision and management department, a comprehensive understanding of the business activities of the users of the environmental information to make the right decisions. For businesses, through a comprehensive and timely of green accounting information disclosure, not only changes in the concept of development, and to fulfill its social responsibility by the disclosure of information behavior, and enhance the company's external image. Listed companies in China, is the main executor of the green accounting information disclosure. This paper disclosure of the green accounting information of listed companies in China as a research topic, literature search, compare analyze and summarize the summary of the research methods. First, the research status of green accounting and information disclosure literature review, defined based on the theoretical concepts of green accounting, and explain the essence of green accounting, elements and content. Green accounting report followed by analysis of the theory of green accounting information disclosure, identify of green accounting information disclosure content is mainly of two parts of the financial impact of environmental activities and environmental performance, and disclosure mode mainly through supplementary and independent green The two modes of accounting reports. First introduced by the construction of green accounting information disclosure system, analysis and comparison are summarized summed up the problem of the status quo and cause analysis of green accounting information disclosure of listed companies in China, which focuses on selected paper, mining and other heavy polluting industries listed companies data. Finally, the problems of green accounting information disclosure of listed companies, strengthen theoretical study and improve the relevant system standards, and improve the quality of accounting personnel recommendations for improvements.
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