摘要:本文分析了环境会计在我国实施存在的问题，如在观念问题上，地方官员、政府及普通民众对环境会计尚未引起足够重视；在法规问题上，尚未制定相关的环境会计准则；在技术问题上，披露环境会计信息的公司数量较少且披露的环境会计信息质量较差；在人员问题上，相关会计人员对环境、工业、可持续发展等方面的知识欠缺，同时环境技术人员参与程度不够，制约了环境会计的有效开展。我国环境会计要走出这些困境，加强相关会计理论导向和舆论宣传，应提高环境会计意识，修改现行会计法律法规，完善相关会计准则。同时，企业应建立环境财务管理的评价指标，提高企业会计从业人员的环境会计素质，逐步提高企业环境会计信息的披露水平，构建适用我国实际情况的环境会计信息披露模式。
关键词：可持续发展；环境会计；现状；实施；对策
Abstract:The article points out the environment accounting of the existing problems,for example, on the notion of local officials, government and ordinary people have not yet received enough attention to environment accountant. On the laws and regulations, it has not drafted the related environmental accounting standards. On the technical matters, it disclosures the number of companies of the environmental accounting information is less and the environment accounting information's quality is poorer. In staff,the relevant accounting person are lack of knowledge to the environment, industrial, sustainable development, at the same time, the environmental technology personnel participation is not enough,it restricted the effective development of environmental accounting. If we want to get out of the dilemma, we should strengthen the relevant accounting theoretical guidance and publicity,improve the consciousness of the environmental accounting , modify the current accounting laws and regulations, improve the relevant accounting standards. At the same time, the companies should establish an environmental assessment index of financial management, improve the quality of the environment accountant, Gradually improve the level of the environment accounting information's disclosure, building our country actual situation environment accounting information's disclosure model.
Keywords：Sustainable development；Environmental accounting；The current situation； Implementation；Countermeasures
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