1、 I 摘要 长期以来，在人们发展经济的同时，不合理的大量开采自然资源以及大规模的环境 污染，对地球的生态环境造成了不可预计的损害。近年来，人们越来越关注可持续性发 展，对于环境污染问题极度重视。协调经济发展与环境保护是社会发展的必然目标，环 境会计的发展也成了全球人们关注的焦点。2009 年 12 月召开的哥本哈根会议更是将环 境保护推向了更高的地位。与此同时，环境会计信息的披露展现在了人们眼前。如何真 实有效的向利益相关者以及社会公众披露环境会计信息是我们当前必须研究的课题。 关键词：环境会计，环境会计信息披露，环境保护 II Abstract For a long time, in peo
2、ples economic development, while a large number of irrational exploitation of natural resources and massive pollution of the Earths ecological environment caused unpredictable damage. In recent years, there is growing concern about sustainable development, for environmental pollution problems extrem
3、ely seriously. Coordinating economic development and environmental protection are an inevitable social development goals, the development of environmental accounting has become the focus of global attention. December 2009 Copenhagen meeting held in even greater environmental protection to a higher p
4、osition. At the same time, environmental accounting information disclosure had unfolded in front of people. How real and effective to stakeholders and the general public disclosure of environmental accounting information is that we must now study. Keywords： environmental accounting, environmental accounting information disclosure, environmental protection III 目录 1 环境会计的介绍 1 1.1 环境会计的产生背景 . 1 1.2 环境会计的发展现状 . 1 1.3 环境会计的基本理论 . 3 2 在我国披露环境会计信息的必要性 . 6 2.1 我国企业对环境造成的污染 . 6 2
