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1、AbstractWiththedevelopmentofeconomy,people’slivingstandardsarerising.Inordertomeettheneedsoftheirspirituallife,peoplebegintoleavetheirresidenceandtraveltootherplacestovisitsomeplacesofinterest.Therefore,touristactivitiesariseinourdailylife.Inordertoprovideser
2、vicestosuchtouristactivities,tourismenterprisescomeintobeing.Tourismenterprisesdevelopthescenicnaturalenvironmentandhistoricculturalenvironmentintotouristattractions,sothattheycanattractmoretourists.Atlast,theycanmakemoreprofits.However,whenthebusinessactivit
3、iesbegintohavesomethingtodowiththeenvironment,therewillhavealotofnegativeimpactontheenvironment.Tourismdevelopingprocesslacksscientificandrationalplanning.Itsblinddevelopmentandconstructionleadtoaseriouswasteoftourismresources.Finally,theoriginalecologicalenv
4、ironmentisseverelyaffected.Tourismenterprisesconsiderthepursuitofhigherticketsalesastheirmainpurpose.Regardlessoftheenvironmentalcarryingcapacityoftouristspots,theycauseunrecoverabledamagetothescenicspots.Assuppliersoftourismactivities,tourismenterprisesshoul
5、dtakemoreresponsibilityofenvironmentalprotection.Thedisclosureofenvironmentalaccountinginformationcanintuitivelyreflectwhethertheenterpriseshavefulfilledtheenvironmentalresponsibilityornot.Fortheexternalstakeholders,itisoneofthemostimportantwaystoobtaintheenv
6、ironmentalinformationofthetourismenterprises.Currently,theenvironmentalaccountinginformationdisclosureleveloftourismenterprisesisnothigh,therearemanyproblemsinthecontentandthewaysofdisclosure.TakingthelargerHenterprisesinthetourismindustryasanexampleandontheb
7、asisofrelevanttheoriesonenvironmentalaccountinginformationdisclosure,thispaperintroducesthegeneralsituationsofHcompaniesandtheirindustrialbackground.AndthenthroughcollectingrelateddataandinformationofHenterprisesandtakingthecontentandwaysoftheenvironmentalacc
8、ountinginformationdisclosureasthebreakthroughpoint,itrevealsthepresentsituationsoftheenterpriseenvironmentalaccountinginformationdisclosure.Andbytheresultsofstatisticaldata,itsummarizesan
