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摘 要 随着环境问题的凸显，环境保护问题已引起世界各国的高度重视，实现我国经济的可持续发展，应加强对环境会计信息的披露，但传统的财务会计所进行的信息披露，把企业局限于没有生态的环境中的经营成果和财务状况，无论从企业自身的发展需要还是从企业外部有关信息使用者的需求看，对企业环境会计信息披露十分必要。加快环境会计的推广应用，是提高企业环保理念，重视低碳生活的重要途径，如何通过建立企业环境会计信息的披露机制以促进我国更好的保护环境和维护生态平衡，实现可持续发展战略，已经成为会计界乃至相关领域所共同关注的焦点问题。 本文从在企业中运用环境会计的必要性入手，阐述了现代企业制度迫切需要建立环境会计报告制度。文章重点叙述了企业中运用环境会计存在的问题，并对如何解决这些问题进行了详细论述，提出了以下解决对策：环境会计报告应采取主表加附表的模式；加强政府机构对环境信息披露的监督；加强企业环境会计核算工作；定环境会计准则和健全环境会计信息披露制度。 市场竞争是残酷的，企业要想在激烈的竞争中站稳脚跟谋求发展，就必须提高自己的竞争力，正确运用环境会计，实现人与自然的可持续发展。 关键词 环境会计报告；环境成本；循环经济；披露模式 Abstract Along with the environmental issues, environmental protection problems highlighted already attracted worldwide attention, realize the sustainable development of our economy, should strengthen the environment accounting information disclosed the, but the traditional financial accounting information disclosure of the enterprise, the ecological environment to no business outcome and financial condition, no matter from the development of enterprise itself from enterprise external requirements or information relevant to the needs of users see, to the enterprise environment accounting information disclosure is necessary. Speed up the popularization and application of environmental accounting, is to enhance enterprise environmental protection concept, pay attention to the important way of low carbon life, how to establish enterprise by environment accounting information disclosed the mechanism to promote our countrys better protection of the environment and maintaining ecological balance and realize sustainable development strategy, and has become the field of accounting and related common focus problem. This paper applied in corporate environmental accounting, this paper expounds the necessity of modern enterprise system urgently need to establish environmental accounting report system. This paper mainly describes the enterprise environment accounting use in existing problems, and how to solve these problems are discussed in detail, and puts forward the foll