Research on the Present Situation and Countermeasures of Environmental Accounting Information Disclosure of Listed Companies in China

Abstract

The 19th National Congress of the Communist Party of China (CPC) proposes that building an ecological civilization is the Millennium Plan for the sustainable development of the Chinese nation. After entering the industrial society, people abused unrestricted resources in their production activities and discharged highly polluting substances that seriously exceeded the standards, causing continuous environmental degradation. Environmental accounting is an emerging field of accounting, which balances economic and environmental development through the effective combination of accounting management and environmental economy. This paper discusses that in the specific application of China's environmental accounting, it can start from various aspects such as law, education, society and so on to better promote the healthy development of green economy.