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1、摘要任何时期任何国家，经济的发展难免要以环境的污染为一定的代价。伴随着我们国家工业化的推进经济的发展，各种污染问题的不断曝光和环境恶化的不断加剧,环境污染问题也越来越受到人们的关注。纵观发达国家的发展历程，几乎是以我们赖以生存的地球环境为交换的。作为支撑国家经济发展的支柱，企业理应担负起环境保护方面应尽义务。因此，对于重污染行业的企业环境会计信息应该被进行相应的披露，使得企业的管理人以及公众能够通过企业的财务报表更好的了解到相关方面信息。不仅仅是对企业其本身有长远发展的需要，更是对社会、对环境、对经济都有着重要意义。考虑到既要青山绿水，也
2、要企业健康发展，效益最大化。综上所述，在参考了国内外的相关研究成果之后，本文就我们国家的重污染行业会计信息披露的现状和原因作出了分析，并就如何提高我国的重污染行业环境会计信息披露水平作出了建议。关键词：重污染行业；环境会计信息；披露AbstractAnytimeinanycountry,economicdevelopmentwillinevitablyacostforenvironmentalpollution.Alongwithourcountryindustrializationtopromotethedevelopmentofeco
3、nomy,variouspollutionproblemsincreasingcontinuouslyofwork,relationships,needandpossibility,putqualityfirst."Improvestructure",referspartycarefully".IsamustadheretotheindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmissionprocedure,top
4、reventthePartymemberexposureandenvironmentaldegradation,environmentalpollutionisbecomingmoreandmoregettheattentionofpeople.Asthemainbodyofnationaleconomicdevelopment,theenterpriseshouldshouldertheresponsibilityoftheenvironmentalprotection.Heavypollutionindustry,therefore,
5、fortheenterpriseenvironmentaccountinginformationdisclosureshouldbeaccordingly,maketheenterprisemanagersandthepubliccanbetterunderstandthroughtheenterprise'sfinancialstatementstotherelevantinformation.Thisisnotonlytotheenterpriseitself,theenvironmentalprotectionandeconomic
6、developmentofthesocietyasawholeisofgreatsignificance.Afterreferencetherelatedresearchbothathomeandabroad,thisarticleontheaccountinginformationdisclosureofheavypollutionindustryofourcountryhasmadeananalysisofcurrentsituationsandreasonsoftheheavypollutionindustryandonhowtoi
7、mproveourcountry'senvironmentalaccountinginformationdisclosurelevelhasmadeasuggestion.Keywords:Heavypollutionindustry；Environmentalaccountinginformation；Disclosureofwork,relationships,needandpossibility,putqualityfirst."Improvestructure",referspartycarefully".Isamustadher
8、etotheindividualabsorptionTheprincipleofthedevelopmentofamatureone,andstrictlyperformintheadmiss
