The Research On Environmental Accounting Information Disclosure Of China’s Iron Enterprises Under The Background Of Low Carbon Economy

In recent years, with China’s rapid economic development, environmental pollution problem is increasingly attracted people’s attention. Especially when Jing Chai large-scale haze investigation "under the dome" into the people’s vision,which arouse the people’s enthusiasm of the environmental protection. Inside the documentary this is a little girl with a pigtail, in front of the window, watching haze hangs over the world scene, it deeply warns us that the rapid economic development should not be at the expense of the environment, we should establish as soon as possible to effectively reflect the environmental accounting system of environmental pollution and resource utilization. The eighteen Party Congress report also explicitly proposed "to promote green development, development cycle, low carbon development". Low carbon economy, as a kind of low energy consumption, low pollution, low emission for the characteristics of the new pattern of development, we are under the guidance of sustainable development theory, an important magic weapon for comprehensive economic, social and environmental resources, the relationship between the four. An important way of the environmental accounting information disclosure as a low carbon economy, help to regulate the business environment, enterprises can clear the reaction when the production consumption and pollution and processing results, but also conducive to the optimization of low carbon economic structure, enhance the enterprise and residents’ environmental awareness. But with high energy consumption, high emission characteristics of the steel enterprises, as one of the heavily polluting industries, and environmental governance is closely linked, therefore, it is necessary to low carbon economy under the background of the environmental accounting information disclosure of China’s steel enterprises study.This paper is divided into five parts:the first part is the introduction, mainly introduces the background, research significance and the domestic and foreign research review, and explains the research methods, the innovation points of this paper and research. The second part is the summary of the domestic and foreign research status and theoretical point of view, firstly defines the concept of low carbon economy, environmental accounting and environmental accounting information disclosure and other related concepts; secondly, expatiate on the theory of environmental accounting information disclosure from the perspective of low carbon economy, including the information asymmetry theory, sustainable development theory, the interests of stakeholders theory, externality theory and behavior science theory. The third part firstly introduces the production and characteristics of China’s steel enterprises, based on the introduced our country steel enterprise environment accounting information disclosure and related laws and regulations; and then I study the theoretical framework of low carbon environmental accounting information disclosure of environmental accounting information disclosure, including the establishment of the quality evaluation system of environmental accounting information disclosure content and. The fourth part focuses on the environmental accounting information disclosure in our steel enterprises listing Corporation to carry on the analysis, this paper first introduces the research of the Sample Firms, and then on the basis of the accounting information disclosure of our country steel enterprise environment status, content, mode, as well as the quality of the analysis of existing problems, finally puts forward relevant suggestions. The fifth part draws the conclusion of this study, and explains the research deficiency and Prospect of this paper.The innovation and characteristic of this paper includes two aspects:first, the innovation of research perspective. Many domestic and foreign scholars and institutions to disclose a multi angle study on environmental accounting information, but in the background of low carbon economy on the environment accounting information disclosure research is not much. In this paper, under the guidance of sustainable development theory, combined with the theory of asymmetric information, externality theory and behavior science theory, the accounting information disclosure of China’s steel enterprises environmental problems are studied. Second, the innovation of research content. This dissertation in the disclosure of the contents and pattern and quality evaluation of the environmental accounting information under the background of low carbon economy, combined with the present situation of our country steel enterprise environment accounting information disclosure, proposed to improve the accounting information disclosure of our country steel enterprise environment related suggestions.