近些年来,环境问题愈演愈烈,在治理环境的同时,会计学与环境科学相交叉形成的环境会计便应运而生。政府与社会公众也意识到了环境会计信息披露的重要性。本文将对环境会计国内外研究开端、环境会计信息披露以及我国环境会计信息披露等方面进行分析。 In recent years, environmental issues have become increasingly fierce. In the process of environmental management, environmental accounting emerged as a result of the intercrossing of accounting and environmental science. The government and the general public are also aware of the importance of environmental accounting information disclosure. This article will analyze the beginning of environmental accounting research at home and abroad, environmental accounting information disclosure and environmental accounting information disclosure in China.