基于环境报告书的环境会计信息披露分析目—以中日钢铁行业上市公司为例-analysis purpose of environmental accounting information disclosure based on environmental report - a case study of listed companies in china and japans steel industry.docx

The Research on Environmental Accounting Information Disclosure ?ased on Environmental Report一一-Take China-Japans Listed Companies as the ExampleAbstract: along with expanding of the scale of human production and life activities，environmental issue has become the bottleneck of restricting economic development ，so the goverruηents are taking measures to lessen environmenta l damage from economic development ，promoting sustainable development. As the basic force of economic development ，the environmen talissue of enterprise attracts more and more attention. Through studyingenvironmental report and environmenta l accounting information disclosure of China-Japans listed steel companies，this paper choosed Nippon Steel and Baosteel as the objects of study，and compared environmental financial information ，environmental performance indícator，and take use of DEA toevaluate their investment efficiency of environmental protection. The mainresearch work is as follows.This paper discussed the sourse and background of subject，made clearthe pu叩ose and meaning of research ，and combined theory and system of the domestic and foreign environmental accounting information disclosure to expound research direction and basic train of thought .This paperclearedthe conceptof environmentalaccounting，environmental accounting information and environmental report. ln order to provide the theoretical 仕amework，this paper also elaborated the theory such as Environmenta l Value Theo厅 Resource Economics Theory，Circular EconomyTheory and Theory of Sustainable Development.IIIThis paper compared environmental accounting information disclosure..，飞、电of enterprises from different countries ，then introduced the research sta阳s quoof devcloped countrics like America，Europe and Japan for the pu甲ose of finding out the enlightenment for Chinese enterprises.This paper surnmarized the current situation of environment report and the environment accounting informat ion disclosure of Chi