摘要：伴随着经济全球化的发展，人类活动的不断丰富，环境污染的问题也愈发的突出了。近几年来全球气候反常，出现全球变暖现象；显而易见，环境污染已经成为了中国甚至全球的最大关注点。这份责任应该落到社会上每个人，每一个公司，去重视环境污染的治理问题。而本篇论文的研究对象也就是环境会计信息披露就能作为政府和公众监督环境污染的最重要途径之一，所以尤为重要。根据总结发现，尽管近年重污染行业企业对环境会计信息的披露意识不断增强，但仍处于起步阶段，存在很大的局限性。本文基于环环境会计信息原理的基础之上，来看我国当前阶段披露的情况，研究根本所在，结合理论知识来分析解决问题的措施并提出进一步改善建议。

关键词：重污染行业；环境会计信息披露；治理责任；披露意识

Research on environmental accounting information disclosure in heavy pollution industry

Abstract: Along with the development of economic globalization and the continuous enrichment of human activities, the problem of environmental pollution has become increasingly prominent. However, in recent years, the environmental pollution problem with economic development is becoming more and more serious. The abnormal climate and the frequent occurrence natural disasters is the best proof. Environmental pollution has become a problem that the people of China and even the whole world can not ignore. Therefore, all of the enterprises that are influential on the environment should take the responsibility of environmental pollution control while enjoying the benefits. The government and the public should supervise whether the enterprises fulfill their corresponding responsibilities. The disclosure of environmental accounting information is the most important way to supervise. It is found that despite the increasing awareness of the disclosure of environmental accounting information in the heavy pollution industry in recent years, it is still in its infancy and has a lot of limitations. Therefore, the purpose of this paper is to analyze the current situation and problems of environmental accounting information disclosure in heavy pollution industry, analyze the sources of environmental accounting information disclosure in heavy pollution industry, analyze the measures of solving the problems with theoretical knowledge and how to perfect the disclosure of environmental accounting information in heavy pollution industry.

Keywords: heavy pollution industry; environmental accounting information disclosure; responsibility of environmental pollution control; awareness of disclosure.

目录

一、绪论 1

（一） 课题研究的背景 1

（二）课题研究的目的与意义 2

二、环境会计信息披露相关理论 3

（一）环境会计的含义 3

（二）环境会计信息披露相关内容 3

（三）环境会计信息披露的原则 3

1．强制性与自愿性相结合的原则 4

2、政府与行业监督相结合原则 4

3、成本效益原则 4

（四）企业披露环境会计信息的必要性 4

1. 环境保护的需求 4

2.可持续发展的需求 5

3.利益相关者的需求 5

三、我国重污染企业环境会计信息披露现状 6

（一）法律法规对环境会计信息披露的规范 6

1. 环保法规对环境信息披露的规范 6

2. 会计法规对环境信息披露的规范 7

（二）企业环境信息披露指数 8

1.2014-2016年企业环境信息披露指数 9

（三）我国企业环境会计信息存在的问题 10

1．环境会计信息披露不全面 11

2．环境会计信息自愿性披露的企业较少 11

3．披露的信息量少且倾向于有利信息 11

4. 会计人员的知识结构亟待完善 11

四、改善环境会计信息披露现状的对策 12

（一）分析环境会计信息披露存在的问题 13