摘 要:日益严重的环境问题已成为各国政府和全社会关注的焦点。美国和欧洲国家在环境会计信息披露的立法管理与执行体系方面有较好的示范作用，制定了与环保法规相对应的环境会计准则，要求上市公司在财务会计和报告以及财务分析中考虑环境问题，定量披露环境成本和负债。就我国现状而言，由于环境会计的理论研究与实践起步较晚，因此，借鉴西方发达国家的先行经验自然成为一种现实的选择。

在对西方国家和我国环境会计的比较研究中，发现我国与西方国家在其研究现状、研究视角和研究方法上都存在差距。因此，通过总结经验可以推动我国环境会计理论研究与实践的进一步健康发展。本文通过对美国、欧洲国家与我国在环境会计信息披露方面的比较分析，指出我国环境会计信息披露存在的问题，同时给出了一些建设性建议。

本文主要采取比较与归纳相结合的研究方法，既有对国内外企业环境会计信息披露理论的比较和借鉴，又有利用国外的理论研究成果来分析我国企业环境会计信息披露的发展现状，并在借鉴先进研究成果的基础上，结合我国企业的实际情况，总结归纳完善我国企业环境会计信息披露问题的主要对策。

关键词：环境会计；上市公司；披露；信息

ABSTRACT:Increasingly serious environmental problems have become a national government and the whole focus of the society. U.S. and European countries in environmental accounting information disclosure system of management and implementation legislation has a good role model, developed with environmental regulations corresponding environmental accounting standards require listed companies in the financial accounting and reporting, and financial analysis to consider environmental issues quantitative disclosure of environmental costs and liabilities. For our situation, since environmental accounting theory and practice started late, so learn from experience nature first Western countries to become a realistic option.

In the Western countries and the comparative study of environmental accounting, we found that China and Western countries in its research status, research perspectives and research methods are gaps. Therefore, by summing up experiences can promote our environmental accounting theory and practice further healthy development. Based on the United States, European countries and China in environmental accounting information disclosure comparative analysis pointed out that China's environmental accounting information disclosure problems, and gives some constructive suggestions.

In this paper, taking the combination compared with inductive research methods, both on the domestic and international corporate environmental accounting information disclosure theory comparison and reference, but also the use of foreign theoretical research to analyze the corporate environmental accounting information disclosure of the development status and from advanced research results based on the combination of the actual situation, summarized improve our corporate environmental accounting information disclosure issue the main countermeasures.

Keywords: Environmental Accounting; Listing Corporation; Disclose; Information