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摘要：随着我国经济的快速发展、人口的快速增加，我国的环境问题日益地严重，让人们意识到环境问题的重要性。唯有协调经济和环境，使二者共同发展，才能达到最理想的状态。环境会计要求企业不仅仅要追求经济利润还要兼顾社会环境问题。环境会计信息对企业的管理、国家的宏观调控等都发挥着重要的作用。环境会计信息披露是在可持续发展的基础上产生的，对保护与治理环境有着不可替代的价值。43565
我国环境会计信息起步比较晚，有很多的不足之处，会计主体不明确、法律不健全等问题都引起了大量社会人员的关注。本文主要是在环境会计信息披露的概念、特点以及原则的基础上探讨环境会计信息披露的模式与内容，以及我国环境会计信息披露的研究现状与问题，根据我国环境会计信息披露存在的问题分析来提出具体的建议。
Research on the disclosure of corporate environmental accounting information in China
Abstract： With the rapid development of China's economy and the rapid increase of population, China's environmental problems continue to be serious, so that people realize the importance of environmental issues. Only coordinated economy and environment, so that the two common development, in order to achieve the most ideal state. Environmental accounting requires enterprises not only to pursue economic profits but also to take into account the social environment. Environmental accounting information is the management of the enterprise, the state's macro regulation and control, etc. are playing an important role. The disclosure of environmental accounting information is produced on the basis of sustainable development, and it has an irreplaceable value to protect and control the environment.
China's environmental accounting information started late, there are many deficiencies, the accounting subject is not clear, the law is not perfect, and other issues have caused the concern of a large number of social workers. The main purpose of this paper is on the basis of environmental accounting information disclosure of the concept, characteristics and principle of environmental accounting information disclosure mode and content, and environmental accounting information disclosure in our country the research present situation and the question, according to China's environmental accounting information disclosure problems analysis to put forward the concrete suggestion.
Key Words: environmental accounting information disclosure environmental accounting report
目 录
摘要-I
Abstract Ⅱ
目录Ⅲ
一、引言 1
二、环境会计信息披露的概述 3
（一）环境会计信息披露的概念与特点 3
（二）环境会计信息披露的原则 3
三、环境会计信息披露的模式类型及内容 5
（一）原会计报告的修改及其披露的内容 5
（二）独立的环境会计报告及其披露的内容 6
四、我国环境会计信息披露的研究现状和存在的问题 9
（一）我国环境会计信息披露的研究现状 9
（二）我国环境会计信息披露的问题 10
五、我国环境会计信息披露存在问题的原因分析 13
（一）环境会计信息披露的法律法规不够完善