【摘要】 当前全球范围内环境污染与气候变暖等环境问题愈发突显，在碳中和与碳达峰的背景下，企业对于环境会计信息的公开披露逐渐受到社会各界的广泛重视。在此背景下，国家推出了多项力度较大的税收优惠政策扶持新能源汽车行业，新能源汽车行业实现了迅猛的发展，但其产业链中的环境污染问题也不容忽视。目前，我国环境会计信息披露水平整体不够成熟，披露形式也不一致。文章选取新能源汽车行业作为研究对象，以S汽车为例，分析了我国新能源汽车行业在环境会计信息披露方面存在的问题，提出了提升自主披露环境会计信息的意识，改进环境会计信息披露结构，完善环境会计信息披露内容的对策建议。更多还原

【Abstract】 Currently, environmental issues such as pollution and climate warming have become increasingly prominent globally. In the context of carbon neutrality and carbon peaking, there is growing attention from all sectors of society towards the public disclosure of environmental accounting information by enterprises. Against this backdrop, China has introduced several robust tax incentives to support the new energy vehicle(NEV) industry, which has seen rapid development. However, the environmental pollution issues within the NEV industry chain cannot be ignored. Presently, the level of environmental accounting information disclosure in China is generally immature, and the disclosure formats are inconsistent. This paper selects the NEV industry as the research object and takes S Automobile as an example to analyze the problems existing in the disclosure of environmental accounting information in China’s NEV industry. It proposes countermeasures and suggestions such as enhancing the awareness of voluntary disclosure of environmental accounting information, improving the structure of environmental accounting information disclosure, and refining the content of such disclosure.更多还原