关键词: 环境会计, 信息披露

Abstract: [Objective] To improve the quality of information disclosure of environmental accounting and to meet the needs of information users. [Method] Normative analysis and literature synthesis were conducted to analyze the current conditions of information disclosure of environmental accounting in China. [Results] Problems were founded such as rule system,market constraints,quantifiable contents and disclosure methods,etc. [Conclusion] The following aspects can be strengthened to improve information disclosure of environmental accounting:perfecting the system construction,enriching disclosure contents,improving disclosure methods,enforcing supervision,promoting theoretical research and talent training.

Key words: environmental accounting, information disclosure