环境会计作为企业会计的一个新兴分支 ,是从企业社会责任会计中发育、培养、独立出来的。许多国家在环境会计信息披露方面已取得了一些进展 ,而在我国环境会计的信息披露还未被正式提出来。本文通过对世界上环境会计发展较早 ,在信息披露方面已做出成就的一些国家相关情况的介绍 ,希望能对我国的环境信息披露起到一定的借鉴作用。 As a new branch of enterprise accounting, environmental accounting is developed, trained and independent from the corporate social responsibility accounting. In many countries, some progress has been made in environmental accounting information disclosure. However, the disclosure of environmental accounting information in our country has not been formally put forward yet. In this paper, we introduce some countries that have made great achievements in environmental information accounting in the world, and hope to provide a reference for China’s environmental information disclosure.