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1、AbstractWiththeimplementationofthestrategyofsustainabledevelopmentandtheenhancementofchinesepublicawarenessofenvironmentalprotection,theenvironmentalissuueshasgainedincreasingattentionbytheworld.In1970s,theWestbegantoactivelyexploretheaccountingprofessionofenvironmentalaccounting,andnowth
2、etheoryhasbecomemoreandmoresophisticatedandcompplete,sinceitiswidelyusedinpracticalguidance,ithasachievedpositiveenvironmentalachievements.Howerer,Chineseenvironmentalaccountingresearchbeganintheendof1990s,alatestart,sothelawsinenvironmentalaccountinginformationdisclosureandregulationsare
3、notsound,theenvironmentalinformationdisclosuretheoryisimmature,andtheenvironmentalmanagementaccountingpracticetopromotetheworkisstillweak.Therefore,theenvironmentalaccountingresearchshouldbestrengthenedwithoutdelay.Thispaperisbasedonthetheoryofenvironmentalaccountinginformationdisclosure.
4、Besides,incombinitionwithastudyofChina’sbasicnationalconditions,theresearchmethodsandconclusionsofrelevantworksfrombothdomesticandforeignenvironmentalaccountinginformationdisclosurearecitedasreference.Firstly,itmadeadetaileddescriptionaboutthegeneralstiuationofenvironmentalaccountinginfor
5、mationdisclosureinChina’sbusinessworlds,andmadeananalysisofthreeproblemsinenvironmentalaccountinginformationdisclosure,includingtheproblemsbasedontheoutsidefactorsoftheenterprise,theproblemsbasedontheenterprise’sownissues,andtheproblemsbasedonenvironmentalaccountinginformationdisclosureit
6、self.Throughthis,itanalyzedthedynamiccousesofenvironmentalaccountinginformationdisclosureinourcountry,whichareconsideredmainlyfromtwoaspect,namelyininformationneedsandinformationsupplymotivation.Meanwhile,thedataofenvironmentalaccountinginformationdisclosure,whicharereferredintheannualrep
7、ortofPetrifactionandPlasticsIndustryinourcountryfrom2007to2009,aresetasexamples.Theyarelistedforstatisticalanalysisanddescriptionstiatistics.TheLogisticmodeisadoptedforempricalresearch.Ittendedtoexplorethefactorsaffectingenvironmentalaccountinginformationdisclosurei
