一、我国环境会计信息披露的现状一直到21世纪,我国才开始对环境会计进行研究,相对于欧洲,美国等发达国家来说,起步较晚。就目前来说,我国的环境会计信息披露水平和经济发展水平不相符合。我国没有一个明确针对环境会计的准则,仅仅只是在相关部门发布的少数文件里提到一些关于环境会计披露的要求。 First, the status quo of China’s environmental accounting information disclosure Until the 21st century, China began to study environmental accounting, relative to Europe, the United States and other developed countries, started late. For now, China’s environmental accounting information disclosure level and the level of economic development do not match. My country does not have a clear guidelines for environmental accounting, only a few documents released in the relevant departments mentioned some of the requirements of environmental accounting disclosure.