摘要:本文分析了環境會計在我國實施存在的問題，如在觀念問題上，地方官員、政府及普通民眾對環境會計尚未引起足夠重視；在法規問題上，尚未制定相關的環境會計準則；在技術問題上，披露環境會計信息的公司數量較少且披露的環境會計信息質量較差；在人員問題上，相關會計人員對環境、工業、可持續發展等方面的知識欠缺，同時環境技術人員參與程度不夠，制約了環境會計的有效開展。我國環境會計要走出這些困境，加強相關會計理論導向和輿論宣傳，應提高環境會計意識，修改現行會計法律法規，完善相關會計準則。同時，企業應建立環境財務管理的評價指標，提高企業會計從業人員的環境會計素質，逐步提高企業環境會計信息的披露水平，構建適用我國實際情況的環境會計信息披露模式。

關鍵詞：可持續發展；環境會計；現狀；實施；對策

Abstract:The article points out the environment accounting of the existing problems,for example, on the notion of local officials, government and ordinary people have not yet received enough attention to environment accountant. On the laws and regulations, it has not drafted the related environmental accounting standards. On the technical matters, it disclosures the number of companies of the environmental accounting information is less and the environment accounting information's quality is poorer. In staff,the relevant accounting person are lack of knowledge to the environment, industrial, sustainable development, at the same time, the environmental technology personnel participation is not enough,it restricted the effective development of environmental accounting. If we want to get out of the dilemma, we should strengthen the relevant accounting theoretical guidance and publicity,improve the consciousness of the environmental accounting , modify the current accounting laws and regulations, improve the relevant accounting standards. At the same time, the companies should establish an environmental assessment index of financial management, improve the quality of the environment accountant, Gradually improve the level of the environment accounting information's disclosure, building our country actual situation environment accounting information's disclosure model.

Keywords：Sustainable development；Environmental accounting；The current situation； Implementation；Countermeasures