摘要:随着经济的加速发展，生态环境的恶化使环境保护问题日益受到关注。鉴于此，有关专家学者认为，企业发展与环境保护的矛盾必须借助环境会计这种新的方法解决，使得企业发展与环境保护能够互助协调。环境会计作为一门新兴的交叉学科，将会计学与环境经济学相结合，通过有效的价值管理，达到协调经济发展和环境保护的目的。目前，世界各国不断加强对环境会计核算与披露的研究，并取得一定的成果。而我国有关环境会计的研究尚处于起步阶段，特别是环境会计在核算与披露的内容、范围、方法等方面都存在不足，本文在参考大量关于环境会计核算与披露的理论与研究成果的基础上，从环境会计的理论出发，对我国环境会计的核算与披露的现状进行研究，借鉴有关专家学者的研究成果，针对我国环境会计在核算与披露方面的现状提出相应的意见与建议，希望有助于我国环境会计的发展。

关键词: 环境会计；核算；披露

Abstract:With the accelerated development of the economy, the deterioration of ecological environment the issue of environmental protection and more attention. In view of this, the experts believe that the contradictions of corporate development and environmental protection must use this new method of environmental accounting solution that makes enterprise development and environmental protection to mutual aid coordination. Environmental accounting as an emerging interdisciplinary accounting and environmental economics, the combination of effective value management, coordination of economic development and environmental protection. At present, the world continue to strengthen research on environmental accounting and disclosure, and have achieved certain results. And our environmental accounting is still in its infancy, especially in the environmental accounting in the accounting and disclosure of the content, scope, methods, deficiencies in reference to a lot of theory and research basis of the results of environmental accounting and disclosure starting from the theory of environmental accounting, the accounting and disclosure of the status quo of China's environmental accounting research, drawing on experts and scholars research results, comments and suggestions for the status of environmental accounting in the accounting and disclosure, would help to in the development of environmental accounting.

Key Words：Environmental accounting；Measurement；Disclosed

随着我国经济发展日新月异，经济活动日益国际化，环境会计不仅关系到我国企业的长远发展，还关系到我国的可持续发展，这就需要我们在长期的理论和实践研究中不断建立和完善环境会计体系。虽然环境会计在我国的发展仅短短二十年的时间，但对环境会计的理论与实践进行深入研究将是我国会计理论界与实践界探讨的热点。本文针对环境会计自身的特点，阐述了环境会计在核算上由于法律、理论实践体系不健全以及要素内涵不明确等核算现状；信息披露内容、信息披露方式和信息披露可靠性的不足等问题，提出相应的意见与建议，主要涉及法律法规、人员素质、监督审计体系等方面。我们相信，只有从法律上、管理体制上、国人的思想理念上、操作程序上加大力度，才能使环境会计的理论在实际经济活动中发挥其应具有的作用。