环境会计是年轻的管理职能与管理学科,人们对其认识尚浅,然而其前景是极为广阔与光明的。构建科学合理的环境会计体系不仅需要会计学理论研究的不断深入,同时也需要自然、经济、技术、社会等各方的大力协助;不但需要专家学者们的刻苦钻研,更需要企业、政府、社会各界的不懈努力。只要我们持之以恒,不断实践,不断总结、归纳、提高,就一定能在这一领域取得更加丰硕的成果,为实现可持续发展做出贡献。本文就我国环境会计的发展现状、存在的问题及分析提出我国实行环境会计的建议。 Environmental accounting is a young management functions and management disciplines, people are still very little understanding of it, but its prospects are extremely broad and bright. Constructing a scientific and reasonable environmental accounting system not only requires continuous deepening of the study of accounting theory, but also requires the assistance of all parties such as nature, economy, technology and society. It requires not only painstaking study by experts and scholars but also needs of enterprises, government and society All walks of life make unremitting efforts. As long as we persevere, continue to practice, continue to summarize, summarize and improve, we will surely achieve even more fruitful results in this field and contribute to the realization of sustainable development. In this paper, the current situation of environmental accounting in China, existing problems and analysis of China’s environmental accounting recommendations.