环境会计信息披露是环境会计最主要和最基本的问题。随着经济的迅速发展,自然资源的消耗加剧,而在环境管理方面未能同步赶上,致使环境污染日益严重。这种严峻的形势是企业忽视环境管理造成的。因此,如何进行环境会计信息披露,揭示环境资源的利用情况,是亟待解决的问题。 Environmental accounting information disclosure is the most important and basic environmental accounting issues. With the rapid economic development, the consumption of natural resources is exacerbated, while the environmental management fails to catch up simultaneously, resulting in increasingly serious environmental pollution. This grim situation is caused by enterprises neglect environmental management. Therefore, how to carry out environmental accounting information disclosure and reveal the utilization of environmental resources is an urgent problem to be solved.