本文从环境成本、环境收益和环境管理三个角度对北京市54家上市公司环境会计信息披露情况进行研究分析,得出了目前我国上市公司环境会计信息披露的数量还非常少,占总体的比例很低;从质量上看,我国环境会计信息披露主要集中在非量化的环境管理信息上,而对于需要量化的环境成本和环境收益信息披露的非常少,披露质量相对较低,同时还存在披露信息角度过于狭隘、完整性不足;披露的信息没有统一的规范,缺乏可理解性和可比性等一系列使披露的环境会计信息质量进一步降低的问题,指出我国目前的环境会计信息披露还很初级,需要进行改进,并提出了相应的建议。 This paper analyzes the environmental accounting information disclosure of 54 listed companies in Beijing from three aspects of environmental costs, environmental benefits and environmental management. It concludes that there is still a very small number of environmental accounting information disclosure in China’s listed companies, accounting for the overall proportion Low; from the quality point of view, China’s environmental accounting information disclosure mainly focused on non-quantitative environmental management information, and for the need to quantify the environmental costs and environmental benefits of information disclosure is very small, the disclosure of relatively low quality, but also there is disclosure The information perspective is too narrow and the integrity is not enough; the disclosed information has no uniform norms, lack of intelligibility and comparability and a series of issues that make the disclosure of environmental accounting information quality further reduce, pointing out that the current environmental accounting information disclosure in our country is still very early , Need to be improved, and put forward corresponding suggestions.