Research On Environmental Accounting Information Disclosure In Steel Listed Companies

The worsening environmental pollution not only hindered the sustainable development of society and economy, but also affected the living conditions of human survival. As an important cellular of national economic development, pursue economic interests blindly while ignoring the ecological and environmental protection is an important reason for deterioration of the environment. Steel industry belongs to the second industry, enjoys a vital position in our industry, the current steel industry have more prominent environmental pollution problems, therefore we must attach importance to the influence from production and management of steel industry.Environmental accounting information disclosure is an important channel and manner for enterprises to transfer environmental management information to the outside world. Further standard the schema and contents of the environmental accounting information disclosure, it is helpful for enterprise consciously improve the unreasonable production management methods as well as the the third party supervision to be enhanced. At present, our country enterprise environment accounting information disclosure hasn’t set a standard operation can be unified, enterprise still exist many problems in practical operation, exploratory study by environmental accounting information disclosure of our country’s steel listed companies, provide the basis for the development of the corresponding norms, it is not only meet the environmental needs for the business and public, but also help to improve the environmental accounting information disclosure system, therefore this research has theoretical and realistic significance.Review the relevant literatures in home and abroad about environmental accounting information disclosure,analysis of the relevant theoretical research on environmental accounting information disclosure. Using a mixed methodology of both quantitative and qualitative research in prospectus, annual reports, environmental reports of40steel listed companies in Shanghai Stock Exchange and Shenzhen Stock Exchange, are input to sample statistics and statistics analysis. The problems of our country’s steel companies in environmental accounting information disclosure is still existing such as lack of independent environmental accounting report, incomplete and lower quality of environmental accounting information disclosure.Analyzing reasons of the existing problems are mainly in lack of enterprise accounting personnel with knowledge of environmental accounting,lack of effective government guidance and support and other reasons.Draw lessons from the advanced experiences of American and Japanese steel companies in environmental accounting information disclosure.Finally put forward practical suggestions for improvement such as foster enterprise accounting personnel with knowledge of environmental accounting and consummate the supervision system of steel companies in environmental accounting information disclosure. Environmental accounting information disclosure in steel listed companies is more standardized. To further improve the quality of environmental accounting information in steel companies, promote the sound and healthy development of steel companies.