伴随着我国经济蓬勃地发展,一系列日益严峻的环境问题渐渐地出现在我们的视野中,同时它也是全世界国家发展所面临的共同议题。环境会计是一种近年崛起的新型的会计种类,也成为了企业会计中新的发展动向。在参考了国内外的相关文献之后,本文首先分析了选题的背景及意义,接着对环境会计的概念做出了简单的阐述,概括出当前重污染行业环境会计信息披露中的主要问题;最后,从企业自身考虑,提出了相应对策,以促进市场经济与环境的均衡发展。 Along with the vigorous development of our economy, a series of increasingly serious environmental problems gradually appear in our field of vision. At the same time, it is also a common issue for the development of countries in the world. Environmental accounting is a new type of accounting that has emerged in recent years and has also become a new trend of development in corporate accounting. After referring to the relevant literature both at home and abroad, this paper first analyzes the background and significance of the topic selection, then briefly introduces the concept of environmental accounting, and summarizes the major problems in environmental accounting information disclosure in the heavily polluting industries. Finally, , From the enterprise’s own consideration, put forward the corresponding countermeasures to promote the balanced development of market economy and the environment.