我国环境会计信息披露的现行模式评析

Analysis of the Cnrrent Model of Making Public the Information of the Environmental Accounting in our Country

环境会计作为实施可持续发展战略的重要组成部分，逐渐被各国政府重视。当前我国在环境会计领域的实践和研究还比较滞后，导致企业环境会计信息披露严重不足，并缺乏可比性和可靠性。本文通过对我国环境会计信息披露的现行模式进行评析，以期促进对其新模式的探求。

As for the important composition of implementing the strategy of the sustainable development, every government gradually gives importance to the environmental accounting. Recently, for the practice and study of the environmental accounting falls short of the demand in our country, it is lacking in making public the information of the environmental accounting of the industries, and this information is also lacking in the comparability and reliability. Through having an overall review and analysis on the current model of making public the information of the environmental accounting in our country, the paper＇s purpose is to promote the research of the new model in this area.