摘要新时代以来，经济和社会结构均在逐步发生转变，自然资源处于严重消耗的状态，生态环境严重受损。致使人类降低对经济的关注，而将更多的关注聚集到生态发展中。企业的生产经营活动对环境造成了极其恶劣的影响。因此，企业迫切需要披露环境会计信息。相较于其他国家，纵观企业乃至社会，我国在面对会计信息披露问题时，并没有绝对的关注，致使环境会计这一概念在我国出现的时间晚于其他各国，同时发展速度也不及国外。所以，对我国现有上市公司环境会计信息方面的研究迫在眉睫，需要为其发展探索更好的应对措施，从而促进我国环境问题改善以及经济的可持续发展。本文首先阐述了上市公司环境会计信息披露的概念、原则及必要性；其次，总结上市公司环境会计信息披露的基本现状，并结合中石化的案例分析；然后，分析目前市场上环境会计发展的问题；最后，给予合理的改善建议以及措施。其中涉及到的有相关法律的优化，制定相关会计准则，加强政府监管与社会监督，提高企业管理者的环境保护意识，培养环境会计复合型人才等。关键词 上市公司；环境会计；信息披露；中石化AbstractWith the change of economic structure and social structure, excessive consumption of natural resources, the ecological environment is in danger. Human beings have to shift their focus from economic issues to environmental issues. The production and operation activities of enterprises have a very bad impact on the environment. Therefore, enterprises urgently need to disclose environmental accounting information. Compared with other countries, whether enterprises or society, China has not paid attention to the issue of environmental accounting information disclosure, leading to the emergence of environmental accounting in China is relatively late compared with other developing countries, and the development is relatively slow. Therefore, it is important to analyze the deficiencies and shortcomings of Listed Companies in environmental accounting information disclosure and put forward corresponding countermeasures, which will play an important role ...
