环境会计信息披露研究

针对我国企业环境会计信息披露存在的认识不到位、缺少披露主动性、政府强制力不够及披露信息不全面的现状，分析了环境会计信息披露的几种方法。提出了改进环境会计信息披露的建议，即通过健全法律法规，形成环境信息披露制度，建立以政府为主导、社会各部门联动的管理监督体系，加强环境会计培训，及时总结在部分企业先行先试的经验并逐步向全国推广，探索出适合我国环境会计信息披露的新方法、新模式。

Study on Release of Environmental Accounting Information

According to the understanding not been in the designated place existed in the environmental accounting intbrmation release in China enterprises, a lack of the information release initiative, insufficient government compelling force, aud not fully released information, the paper analyzed the several methods to release the environment information. The paper provided the proposals to improve the release of the environment information. With the perfect laws and regulations, the release system of the environment information was formed and a management supervision system was established based on the government as the leading and each social section as the linkage. The environment accounting training should be enhanced. The paper timely summarized the pilot trial experiences of some enterprise and steadily promoted the experiences nationally in order to discover a new method and new mode suitable for the environmental accounting information released in China.