Research On Establish The Index System Of Environmental Accounting Information Disclosure Of Our Country' Iron And Steel Listed Companies

Because of China' booming economy,people' living standards have been improving.Meanwhile,increasing buildings and steel production are causing our environment to deteriorate,therefore extremely bad weather conditions have occurred.People began to challenged the relationship between economic development and environmental issues.More and more enterprises stakeholders in environmental accounting information needs continue to improve,but the environmental accounting information disclosure situation is not satisfactory,especially heavily polluting and high energy consumption of iron and steel enterprises information disclosure.After studying the relevant information of production and operation of the iron and steel industry and the disclosure of environmental accounting information,the author thinks that China's steel industry listed companies need a systematic comprehensive environmental accounting information disclosure index system.This paper is divided into five parts.First part,it explains the research background of the paper,clarifies the research significance of the paper,and concludes the relevant literature of the article content.Second part,some theoretical concepts in environmental accounting are described,which lays the theoretical foundation for the analysis of the remaining part of the paper.Third part,the current situation of steel industry has been described,reflecting the iron and steel industry in existing problems and characteristics.Forth part,in view of the status and problems of the upper part,the author constructs a set of more systematic index system of environmental accounting information disclosure.In the last part,the author makes the corresponding protection measures from the three major aspects of.A set of systematic environmental accounting information disclosure indicators will help the steel industry listed companies to more and more standardized disclosure the environmental accounting information,for enterprises and business stakeholders to bring more benefits.