循环经济是应对资源环境问题的必然选择。对照循环经济发展模式,目前的企业环境会计信息披露制度尚存在不足,试从外部监管、信息披露模式及企业文化三方面分析了环境会计信息披露应关注的问题,并提出相应的建议。 Circular economy is the inevitable choice to deal with the problems of resources and environment. In contrast with the development model of circular economy, the current system of corporate environmental accounting information disclosure still has some shortcomings. This paper analyzes the problems that environmental accounting information disclosure should pay attention to from three aspects: external regulation, information disclosure model and corporate culture, and puts forward corresponding suggestions.