Analysis On The Environment Accounting Report Of Heavy Pollution Industry In China

Chai jing's fog documentary "dome above the fire" has again sparked the attention to the problem of environmental protection.With the continuous development of industrialization,more and more companies through expensing of the environment to obtain the enterprise benefit maximization.Over-exploitation of natural resources destroyed the natural environment and industrial enterprises discharge waste makes the natural disasters occurred frequently,human survival and development suffer a serious threat.With citizens' environmental protection consciousness enhancement,people gradually realize the extensive mode of economic development conflicting with sustainable development strategy,the extensive mode of economic development both harm the survival environment of modern people and destroy the foundation of our offspring survive.With global environmental problems occurring repeatedly,the environmental movement rises in many countries.The international accounting profession also realizes the importance of environmental accounting and takes an active part to study environmental accounting.These studies lead to a new type of current accounting branch which is founded and developed as environmental accounting.The environmental accounting report can reflect the influence on environment by enterprise production process,and the purpose is to disclosure environmental resource consumption and compensation.Through these to determine the enterprise whether take the path of sustainable development.Therefore,environmental accounting report has important effects on development of our country's economy.Environmental accounting research began in the 1990 s of China,later than the western developed countries.Foreign enterprises have already through the environmental accounting report to reflect the inputs and results to the public.These behaviors of enterprises not only set a good corporate image and also promote the sustainable development.The study of environmental accounting of our country lags behind the western developed countries,and the theory research and practice research has not been effectively fusion,so the environmental accounting theory system is not complete in our country.Facing the increasingly serious environmental problems,the steel industry has the main responsibility for environmental issues and should play a key role in the process of environmental protection.It is based on this background,this paper carried out the study of environment accounting report of steel industry.This paper is divided into six parts.The first part is the introduction.This introduction expounds the research background,research significance,research literature,research ideas and methods,and the basic framework.The second part mainly elaborates the theory of environmental accounting report.This part mainly includes basic overview of the environmental accounting report,demand analysis of environmental accounting report and the theory of environmental accounting report.The third part aims at the problems of environmental accounting report of the steel industry in our country,and analysis the reasons for the problems.The fourth part is mainly based on the experience of environmental accounting report of the steel industry of America and Japan,and describes the present situation and enlightenment of environmental accounting report.The fifth part is to perfect the environmental accounting report of the steel industry in our country through the experience of America and Japan.The sixth part is conclusion.This paper uses the standardized methods to study environmental accounting report.Standardized method is a qualitative research method which mainly includes the induction and deduction,and emphasizes value judgments of things.This paper analyzes the environment accounting report of the steel industry.This article finds a lot of research data and uses the overseas advanced experience of environmental accounting report,then combines with the characteristics of the steel industry listed companies of China,looking for ways to improve environmental accounting report of the steel industry.According to the mode,content,method and audit of environmental accounting report,this article builds a scientific and unified environment accounting report for the steel industry.Because of the data are collected through manual analysis,so this article has many places need to improve.I will continue the research in the future.I hope this article can help the steel industry improving the level of environmental accounting report,and set up an efficient way to solve the problems of resource and environment.