Assumptions on the Information Disclosure of Environmental Accounting

Environmental accounting is a fresh branch of modern accounting. The establishment of environmental accounting and the realization of information disclosure of it is the fruit of the daily ripening accounting. It is also an important symbol of the growing social significance of accounting and its marching toward sustainable development. With the rapid development of accounting, especially modern accounting theories and methods, and the maturity of environmental economics and development economics, the establishment of environmental accounting and the realization of information disclosure of it has acquired sufficient theoretic, ideological, and technical support, as well a firm base of theory and reality.