Research On Environmental Accounting Information Disclosure Of Listed Companies In China's Iron And Steel Industry

After the first industrial revolution,with the acceleration of industrial and technological progress,the human society has achieved great improvement in the material life,but increasing material wealth also makes the human living environment suffered great damage.Environmental pollution has undoubtedly become the focus of public concern.However,compared with the developed countries in the west,the research on the theory of environmental accounting in China is relatively late,and the relevant information disclosure has been paid much attention.Enterprise is the most important destroyer of natural environment,especially iron and steel enterprises belong to the most polluted industries,greatly damaged the natural ecological environment.Therefore,it is necessary to study the environmental accounting information disclosure of iron and steel enterprises.The situation of environmental pollution is worsening,and the problem of environmental protection is becoming more and more popular.The state promotes the scientific development,so as to promote energy conservation and emission reduction,and improve the environment.At present,as the interests of the enterprise stakeholders are also highly concerned about environmental information.The research on environmental accounting in China is late,the theory of information disclosure is not perfect,and the quality of information disclosure is not good.Therefore,the research on environmental accounting information disclosure has great practical value.In recent years,the relevant departments of China in order to promote corporate environmental accounting information disclosure has done many work,the Ministry of environmental protection,the Commission has issued a number of legal norms to guide enterprises to do the environmental accounting information disclosure of relevant work.For example,the green securities guidance issued by the State Environmental Protection Administration in 2008 2010,the Commission issued the "corporate environmental information disclosure guidelines",shows that our country pay more attention to the work of the.Based on this,this paper expounds the problems existing in the environmental accounting information disclosure of the iron and steel enterprises in China,and hopes to promote the progress of the work.Based on the present research results,this paper discusses the environmental accounting and environmental accounting information.After that,this paper expounds the basic theory of environmental accounting information disclosure,which is mainly about social responsibility,sustainable development and so on.With the help of the prospectus and the analysis of the past three years,this paper analyzes the current situation ofenvironmental accounting information disclosure of Listed Companies in the steel industry of51.In order to disclose the status and problems of sample enterprises as the theoretical guidance and reference basis,with the analysis for domestic and foreign researchers about the theory of how to improve the domestic iron and steel enterprises listed on the environment accounting information disclosure work give appropriate advice.