环境情况的逐渐恶化,让环境会计信息披露变成环境会计信息研究的热点话题。本文在探讨水泥行业上市公司环境会计信息披露的准则之前,先了解目前水泥行业环境会计信息披露的情形,然后表明与水泥行业上市公司披露有关的问题,例如,披露的信息非常少、披露不全面并且实际用途很少等,从而采取措施来健全水泥行业上市公司环境会计信息的披露:增强与环境会计信息披露有联系的条例的制定,让国家对其的监督与管理增大。 The gradual deterioration of the environment, so that environmental accounting information disclosure into environmental accounting information research hot topic. Before discussing the guidelines for disclosure of environmental accounting information of listed companies in cement industry, this paper first understands the current situation of environmental accounting information disclosure in cement industry, and then shows the problems related to the disclosure of listed companies in cement industry. For example, the disclosed information is very little and the disclosure is not comprehensive Therefore, measures to improve the disclosure of environmental accounting information of listed companies in cement industry are put forward. The enactment of regulations related to environmental accounting information disclosure should be strengthened so as to enable the state to supervise and manage it.