Research On Problems And Countermeasures Of Environmental Accounting Information Disclosure Of Hebei Iron And Steel Group

Nowadays,the state pays more and more attention to the construction of ecological civilization.As an important environmental protection subject,enterprises,especially heavy polluting enterprises,should actively assume the social responsibility to protect the environment.The disclosure of environmental accounting information is the concrete embodiment of enterprises’initiative to assume social responsibility.Disclosure of environmental accounting information will better meet the needs of relevant stakeholders such as government supervision departments,investors,creditors,the public and so on.At the same time,it will also urge enterprises to pay attention to the environmental impact brought by economic activities in the process of production and operation.It can understand the driving role of investment in environmental protection costs for enterprises,thus transforming the original economy which is not reasonable enough.The way of development,the development of low-carbon economy,the realization of long-term development of enterprises,enterprises to drive the sustainable development of society as a whole,and thus conducive to the construction of ecological civilization in China,but also in the international community to cope with climate change,resource shortage to make their due contributions.Firstly,this paper introduces the research background and significance,reviews the relevant research results at home and abroad,discusses the contents of environmental accounting information disclosure and the influencing factors of environmental accounting information disclosure,and introduces the basic concepts and main related theories of environmental accounting and environmental accounting information.Then it analyses the annual reports and Dong of Hebei Iron and Steel Group Company in recent five years.The board report,social responsibility report and the prospectus issued in 2011 have studied the main problems of environmental accounting information disclosure in Hebei Iron and Steel Group,such as single disclosure mode,scattered disclosure information distribution and arbitrary content:insufficient quantitative information,incomplete content,lack of supervision of information,and analyzed the possible reasons from various angles,respectively,from the government,enterprises,and enterprises.Three aspects of the society are carried out,and corresponding suggestions are given for each reason.It is hoped that these suggestions can play a positive theoretical guiding role in the development of environmental accounting information disclosure of Hebei Iron and Steel Group.It is also hoped that Hebei Iron and Steel Group can be taken as an example to provide a reference for the entire iron and steel industry and other heavy pollution industries.