摘 要

我国经济高速发展，我们所面临的环境污染问题越来越严重。近年来，我国许多地方都遭遇沙尘暴、雾霾等一系列极端环境突发事件的发生。这导致人们的生存环境遭到严重破坏，正常的生产和生活也受到了严重影响。作为重污染行业的钢铁行业，高耗能，高排放是它的生产特点，因此，对环境的影响也是十分巨大的，所以，环境会计信息披露的研究是十分具有现实意义。在本文中针对上市公司在环境会计信息方面存在的问题，文章在开头先分析我国钢铁行业上市公司现今的形式，剖析并总结了一定的原因，之后会提出相对应的措施策略，来提高我国钢铁行业上市公司的环境会计信息的披露水平。

我国对环境会计信息披露的研究还属于初步阶段，要找到我国钢铁行业的发展道路就需要政府部门和企业联合专家学者进行全方面的协作交流。对环境会计信息披露的研究我们任重而道远，所以我们需要不懈努力，让我们赖以生存的环境更加美丽富饶。

关键词：钢铁行业；环境会计；信息披露

China's steel industry listed companies Environmental Accounting Information Disclosure

Abstract

China's rapid economic development, environmental pollution situation of people facing increasingly serious. In recent years, many parts of China have suffered sandstorms, fog, haze and a series of extreme environmental emergencies. This makes it the destruction of the living environment, the normal production and life severely affected. As heavy industry, steel industry pollution, high energy consumption, high emissions of its production characteristics, therefore, the impact on the environment is enormous, so the study of Environmental Accounting Information Disclosure is very relevant. In this article for listed companies in Environmental Accounting Information problems beginning of the article to analyze today's situation of China's steel industry listed companies, analyzes and summarizes some reason, after then put forward the corresponding policies to improve China's iron and steel disclosure of listed companies in environmental accounting information.

The research on the Environmental Accounting Information Disclosure is still in the preliminary stage, to find the path of development of China's steel industry would require government departments and experts and scholars joint enterprises in a wide range of collaborative exchange. Research on Environmental Accounting Information disclosure us a long way, so we need to make unremitting efforts. Let's living environment more beautiful and rich.

Keywords: iron and steel industry; environmental accounting; Information Disclosure

目 录

1绪论.......................................................................1

1.1研究背景................................................................1

1.2研究目的与意义..........................................................1

1.3研究思路................................................................2

1.4文献综述................................................................2

1.4.1对环境会计信息披露的内容的研究.....................................3

1.4.2对环境会计信息披露的模式的研究.....................................3

1.4.3对环境会计信息披露存在的问题及解决对策的研究.......................4

1.4.4文献述评...........................................................4

2我国钢铁行业环境会计信息披露现状...........................................6

2.1信息披露比例............................................................6

2.2信息披露内容............................................................6

2.3信息披露形式............................................................8

3我国钢铁行业上市公司环境会计信息披露存在的问题.............................10

3.1信息披露的内容不实用、缺少相关性........................................10

3.2信息披露的质量差别较大..................................................10

3.3信息披露的方式不统一....................................................10

3.4缺乏独立的第三方审计....................................................11

4我国钢铁行业上市公司环境会计信息披露存在问题的原因.........................12

4.1环境会计信息披露法规不完善..............................................12

4.2环境会计信息披露制度尚未建立............................................12

4.3环境会计信息没有建立独立的第三方审计....................................12

4.4利益集团对环境信息需求不高..............................................13

5提高中国钢铁行业的环境会计信息披露办法.....................................15

5.1加强政府相关部门的管理..................................................15

5.1.1建立环境法律法规及环境会计准则.....................................15

5.1.2政府相关部门加强环境监管力度.......................................15

5.2完善环境会计信息披露制度................................................16

5.2.1规范环境会计信息披露模式和内容.....................................16

5.2.2开展环境会计信息的审计建设.........................................18

5.3加强企业内部建设........................................................18

5.3.1提高企业的环保意识和财会人员的素质.................................18

5.3.2建立企业环境会计信息公开系统.......................................19

结论.........................................................................21

致谢.........................................................................23

参考文献.....................................................................24