Research On Environmental Accounting Information Disclosure Of Maanshan Iron And Steel Co.,Ltd

Human development depends on the environment.China's economic development has caused more or less damage to the environment,environmental protection issues have gradually entered into people's vision.The environmental protection law promulgated by the state reflects the importance attached to environmental governance.The iron and steel industry,which is a heavy pollution industry,is the representative of the state to vigorously promote the reduction of production capacity and optimize the enterprise structure.Iron and steel is the representative of the state to vigorously promote the reduction of production capacity and optimize the enterprise structure.The environmental accounting information disclosed by it has attracted the general attention of all sectors of society.However,the research time of environmental accounting in China is still short.The achievements in this field have not formed a system,and there are no clear standards to refer to.As a result,China has failed to standardize environmental information disclosure.The production and operation of iron and steel industry will inevitably produce environmental pollution problems.Therefore,in order to promote the sustainable development of the industry,this thesis studies its environmental accounting information disclosure.As the largest industrial enterprise in Anhui Province,Masteel disclosed environmental information in the social responsibility report released for the first time in2010.It is an earlier group of enterprises in the industry.At the same time,it has been punished repeatedly for environmental problems.Hence,taking Masteel as the case,this thesis studies its environmental accounting information disclosure,which has theoretical and practical significance.This thesis selects the representative Masteel in the iron and steel industry as the research case,using the methods of literature research,case study,event analysis,comparative analysis and so on.Firstly,this paper collects the literature of the former,combs various works published by domestic and foreign scholars in the field of environmental accounting information disclosure,and summarizes the relevant theories needed in this thesis Secondly,the case analysis method is interspersed with the event analysis method.This thesis analyzes the current situation of environmental information disclosure on the basis of consulting and sorting out the relevant reports of iron and steel industry and Masteel.This thesis explores the impact of environmental information disclosure on the performance of Masteel.Through the analysis of the current situation of environmental accounting disclosure in Masteel,this thesis summarizes the defects existing in environmental accounting information disclosure in Masteel,including incomplete accounting information disclosure content,qualitative information disclosure,scattered disclosure and lack of special audit.The above problems are due to weak awareness of environmental accounting information disclosure,imperfect governance structure,imperfect environmental accounting information disclosure system Caused by insufficient government supervision and other reasons.In addition,the comparative study method is adopted to compare the l laws and regulations formulated by China and the United States,the disclosure contents of China and Japan,and the disclosure methods of China and foreign countries.It draw lessons from the disclosure criteria,disclosure contents,disclosure methods and disclosure audit.Finally,on the basis of the above,this thesis puts forward some suggestions to improve the environmental accounting information disclosure of Masteel,including enhancing the awareness,improving the disclosure content,improving the disclosure methods and increasing relevant audits.The improvement of the disclosure methods can be subdivided into independent environmental reports and special pollution reports,and the relevant audits should also be divided into internal and external.Through the research of this thesis,we hope to help Maanshan Iron and Steel Co.,Ltd.improve its environmental accounting information disclosure,and provide reference for other enterprises in the industry.