Low-carbon era of environmental information disclosure

Abstract: Environmental problems in the growing global warming, low-carbon economy is a society-wide consensus, making environmental accounting and environmental accounting Information disclosure in the rapid Development of domestic and foreign, and the level of disclosure of environmental accounting also gradually improved. May be based on the current economic and social sustainable Development requirements, from low carbon economy and the basic connotation of environmental accounting, environmental accounting Information for the disclosure of meaning and a brief analysis of existing problems, suggest improvements on this basis, the disclosure of environmental accounting Information a number of recommendations.

Keywords:: low-carbon economy, environmental accounting, Information disclosure, social supervision

Introduction
As we all know, environmental pollution, ecological destruction has become the economic Development of countries facing serious problems. Since the December 2009 Copenhagen climate conference, the "low carbon" concept became the focus of world attention. The Chinese government promised that by 2020 carbon dioxide emissions per unit of GDP than in 2005 dropped 40% to 45%, non-fossil fuels in primary energy consumption reached about 15% the proportion of .2010 in March, two low-carbon economy is a national deputies and members of the focus of attention and discussion. National Development and Reform Commission said that China will take four measures to develop the green economy, low carbon economy, and introduced a number of low-carbon energy measures. This shows that the way to change China's economic Development, promote economic restructuring is becoming a society-wide consensus.

China to follow the path of a low carbon economy, is in line with current economic and social requirements of sustainable development, environmental cooperation is also consistent with the requirements of the global climate. Over the next few decades, China can come to the forefront of world development, to a large extent depends on China should adjust the capacity of low-carbon economy, China must take action as soon as possible to actively respond to this challenge. So, for our enterprises to increase the awareness of Environmental Protection, strengthening environmental Information disclosure, accepting society, public and government oversight requirements higher and higher.

First, the basic meaning
1. low-carbon economy
The so-called low-carbon economy, the concept is under the direction of sustainable development, through technical innovation, system innovation, industrial restructuring, new energy development and other means, as much as possible to reduce coal, oil and other high-carbon energy consumption, reducing greenhouse gas emissions to achieve economic and social development and ecological environment protection as a win-win economic development patterns. the development of low-carbon economy, one is a positive commitment to environmental responsibility, to complete the requirements of the national energy saving targets, on the other hand, is to adjust the economic structure, improving energy efficiency, development of new industries, construction of ecological civilization. This is the abandoned treatment after pollution in the past, the first low-end after the first post-intensive mode of development of extensive practical approach is to achieve a win-win economic development and the necessary resources for Environmental Protection choice.

2. Environmental Accounting
Environmental accounting, also known as green accounting, which is based on the currency as the main units of measurement, the relevant Laws and regulations as the basis, measure and record environmental pollution, environmental control, environmental development costs, while safeguarding the environment and development benefits of the formation of reasonable measurement and reporting, which comprehensive assessment of environmental performance and environmental impact of activities on the corporate financial results, a new discipline.

Speaking from the system, environmental accounting is an integral part of the accounting system can be divided into macro-environmental accounting, environmental accounting and auditing micro three parts. Macro-environment of national income accounting and environmental accounting can be divided into macro-and macro-environmental management accounting, the main purpose is to macroeconomic environment for the national accounting information management activities, micro-environmental accounting can be divided into environmental financial accounting and environmental management accounting, the main purpose for the enterprise environment, external stakeholders and decision-making activities such as environmental management accounting information. They relationship can be expressed in Figure 1.

Environmental financial accounting and environmental accounting, national income, respectively, from the micro and macro perspective of environmental accounting information submitted to the outside, mainly for the past issues affecting the environment, and environmental management accounting from the perspective of macro-and micro-management of key personnel to the organization and organizational members of environmental accounting information required for the management, mainly for ongoing and future issues affecting the environment.

Second, the environmental accounting information disclosure on the construction of low-carbon economy is important
According to China's Environmental Protection Laws, the state in accordance with the "polluter pay compensation for the use by developers protect, restore saboteurs" and "charging higher than the control costs" principle, take the initiative to promote enterprises to increase investment in pollution control consciously. In this connection the theory, the company's financial reports should disclose the accounting information related to the content. On the whole, the disclosure of accounting information related to Environmental Protection can play a role in the following three aspects.

1. To help business managers develop decision-making taking into account environmental and social
First, enterprises must strive to meet the rising energy, transport, waste disposal and raw material prices, the impact of their production costs. Second, companies must understand and comply with increasingly stringent environmental regulations and emission reduction policies. Enterprises as a member of society is major emitters, must bear the corresponding social responsibility, must face from investors, employees and consumers concerned about climate change, environmental impact and economic impact of the pressure brought to the enterprise. Of course, low-carbon also brought opportunities and new the market, and improve the efficiency of the technological advances needed to allow businesses to increase efficiency in reducing emissions at the same time, increase profits.

2. Is conducive to government departments to understand the performance of enterprises in Environmental Protection
Only full disclosure of accounting information related to Environmental Protection to the environment is conducive to Environmental Protection departments to grasp the overall situation is conducive to the relevant government departments to develop low-carbon technology development plan, and explore patterns of low-carbon, low carbon development measures for the implementation of the responsibility of the low carbon development indicators in the evaluation system of enterprises, which contribute to the business community to make a fair evaluation and decision-making.

3. Conducive to the public, creditors understand the business of the environment and environmental image
Gradually abandoned the public behind the concept of lifestyle and luxury consumption, and actively respond to low-carbon consumption, continue to build low-carbon society, enhance social responsibility, encourage enterprises to take a new industrialization and low-carbon technology development. Therefore, the public only by understanding the business environment-related information, to make the right investment decisions, creditors only know this information in order to truly grasp the solvency of enterprises.

Third, China's environmental problems in accounting information disclosure
Environmental Accounting Research in China is still in the initial stage, the theory of environmental accounting system is not yet formed, coupled with no corresponding environmental accounting standards, resulting in China's environmental accounting and environmental accounting information, there are many issues that are embodied in the following three aspects. Links to Research Papers Download http://www.hi138.com 1. environmental accounting regulations, standards, system is not perfect
At present, China has successively developed a series of relevant Laws and regulations, including "<Environmental Protection Act >>,<< Water Pollution Control Law"> so the behavior of corporate pollution of the constraints on the environment has played a positive role . But in all of these Laws and regulations on the environment were not related to specific provisions of the disclosure of accounting information. With the deterioration of the environment, national Environmental Protection law enforcement has been strengthened awareness of the continuous improvement of business environment, more and more enterprises have begun to disclose environmental information, the lack of standards for environmental accounting codes of conduct, not a standardized environmental accounting and disclosure in the form of objects, resulting in environmental accounting and disclosure of poor operability. Meanwhile, the lack of mandatory standards governing large Most enterprises will not take the initiative to disclose environmental accounting information, or even disclosed some, and no standards to measure the quality of the information, you can not win the trust of the public, affect the disclosure of results.

2. Environmental lack of effective measures of accounting information
Because traditional accounting did not include the issue of the environment of economic accounting system, therefore, the lack of accounting measurement of effective measurement of environmental objects, making the need to use monetary measures, the disclosure of environmental assets and liabilities, environmental costs and benefits and other information lack of operational methods. how to break the measurement of barriers, to avoid the diversity of accounting measurement and disclosure of information units of the plurality of information caused by not comparable, the disclosure of environmental accounting information needed to solve the problem.

3. The lack of environmental legislation and social monitoring efforts
Although the proposed sustainable development strategy in China, but companies pursue economic and social requirements of the contradiction between sustainable development, so that enterprises will not be consciously translated into action, that is, enterprises will not take the initiative away to achieve economic self-interest expense of society as a whole sustainable development. If there are no relevant laws, regulations and mandatory requirements of the system and social supervision, and most businesses will not damage the ecological environment and to reduce the perceived increase in spending. Even if the increased expenditures related to Environmental Protection, most companies some extent reluctant to disclose this information society, fear of damage to corporate environmental image.

Fourth, the disclosure of the recommendations of environmental accounting information
Based on the environmental protection laws and regulations on business and its environment, information disclosure of listed companies abroad, the difference from the actual situation of China, on China's enterprises to fully disclose environmental information to make the following recommendations.

1. The listed company as a breakthrough, improving our disclosure of corporate environmental accounting information
Listed Company Accounting Reform and is the vanguard of international standards. Listed company financial reports as optimal allocation of resources affect the stock of public goods, due to market quickly to improve the pressure of demand, thus promoting the Chinese Accounting Standards and International Accounting Standards tend consistent. disclosure of environmental accounting, can still be listed as a breakthrough, the first in the practice of borrowing from the practice of environmental accounting information disclosure.

2. Improve the laws and regulations, accounting standards and accounting system environment
Our government should learn from the experience of foreign governments to develop a series of environmental laws and regulations to force enterprises to environmental protection. May take the following measures: First, improving the method of accounting. Will be included in environmental accounting and supervision of accounting to determine the legal form its status and role it into practice is the most powerful means. Second is to improve accounting standards. is to include elements related to the accounting elements of the environment, as the contents of the disclosure is necessary to prevent the short-term behavior of the relevant departments and units . Third, the establishment of accounting systems. accounting system required by accounting standards based on environmental principles designed to make environmental accounting with operational, accounting personnel to facilitate control.

3. Actively promote the theory of environmental accounting
The current theory and practice of environmental accounting is not perfect, environmental accounting assumptions, principles, accounting theory and so the object is not yet mature. Sustainable development as the guiding ideology of accounting Research, accounting theory and application of the establishment of environmental Research group, the theory of careful study improve the theoretical level of environmental accounting, environmental accounting theory for the early and practice, so that continuous improvement and development of environmental accounting, which requires the government to properly guide the accounting theory of environmental accounting in depth Research to improve our environmental accounting theory level, to promote environmental accounting theory and accounting practice as soon as possible combined.

4. To strengthen the supervision of environmental accounting
Enterprises from their own interests, there is often not fully and truthfully disclosed on the environment the possibility of social responsibility to fulfill. And the public disclosure of corporate environmental accounting information requirements of legitimacy, fairness and consistency. Therefore, the relevant government departments should be strengthened and supervision of social intermediary organizations, including administrative management, supervision and special environmental audits.


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