中文摘要：

通过问卷调查,从企业环境管理决策的主体出发,对我国企业环境管理会计的关注度进行了描述性统计分析和因子分析,得出结论：（1）我国企业对于可持续发展和科学的环境管理方法等方面的认识还较薄弱;（2）大部分企业实施环境管理是一种策略性行为;（3）目前我国企业财会人员还未能真正参与到企业的环境管理决策工作当中来。

英文摘要：

Through a survey,descriptive statistical analysis and factor analysis has been done on the attention extent of environmental management accounting.And some conclusions are draw as follow：（1） To most Chinese enterprises,the view of sustainable development and environmental management accounting is weak;（2） to most enterprises,their environmental management practices are a kind of strategic behavior;（3） the accountants are not really involved in the decision making things of environment management.