企业环境会计核算和环境信息披露,是近年来国际上企业环境管理和企业会计领域里新的发展动向。本文从国内外环境会计信息披露的现状出发,分析了我国目前实施环境会计信息披露存在的困难,并对完善我国的环境会计信息披露给出了相关对策。 Corporate Environmental Accounting and Environmental Information Disclosure are new trends in corporate environmental management and corporate accounting in the world in recent years. Based on the status quo of environmental accounting information disclosure at home and abroad, this paper analyzes the difficulties in implementing environmental accounting information disclosure in our country and gives some countermeasures to improve our environmental accounting information disclosure.