Research On Iron And Steel Industry Environmental Accounting Information Disclosure In China

With the rapid development of economy,environment problem has become increasing seriously.In the face of increasingly deteriorating living environment,environmental protection and sustainable development is imminent.Frequent fog weather,occupied the most cities of China,will push environmental problems on forefront once again.Enterprises as the mainstay of economic development,in the pursuit of economic interests,at the same time,often at the expense of the natural environment,and ultimately destroy the healthy living environment of human society.Environmental accounting information disclosure is the effective method to solve the problem of the current.In the past,research on it based on the environmental accounting information disclosure of listed companies,this paper based on this,the new samples of the industry: iron and steel industry.In this area,not only high pollution but also high energy consumption.Environmental accounting information disclosure are mainly composed of the listed company,so the steel industry listed company environment accounting information disclosure management and optimization,is timely and effective control environmental pollution,improve the standard of enterprise,realize the sustainable development of efficient booster.This paper is using quantitative and qualitative methods,literature analysis method,comparative analysis method,through the arrangement of the steel industry listed companies in the prospectus,nearly three years of annual sustainable development report,the specific contents of the research on environmental accounting information,environmental accounting information disclosure model and information timeliness and regulation;put forward the environmental accounting information disclosure of the existing problems in our country,analyzes the reasons of the problem,by using the experience of the developed countries like the United States and Japan,concise constructive Suggestions of improve the development of environmental accounting information disclosure.