上市公司环境会计信息披露问题研究——以钢铁行业为例.docxVIP

第PAGE 26页，共28页 上市公司环境会计信息披露问题研究 ——以钢铁行业为例 摘要：21世纪以来，我国的工业生产得到迅猛发展，然而工业生产在加快经济发展的同时也给环境带来了巨大的污染，导致我国面对的环境问题层出不穷，日益变化的重雾霾天气，水资源大面积污染等都与工业息息相关。近年来，我国不断对环境保护要求进行调整，确保可持续发展目标能够最终实现，每一个企业都要履行环境保护责任，公开发布环境会计信息已经成为企业的社会职责。钢铁行业是工业生产中典型的重污染行业，对其环境会计信息的披露进行研究更有代表性。因此本文以钢铁行业上市公司为研究对象，找出钢铁行业在环境会计信息披露上存在的一些问题，针对问题出现的原因，给出相应的建议措施。 关键词：环境会计； 信息披露； 钢铁行业 Research on Environmental Accounting Information Disclosure of Listed Companies -- Take the steel industry as an example Abstract：Since the 21st century, Chinas industrial production has developed rapidly, but industrial production has also brought huge pollution to the environment while speeding up economic development, leading to an endless stream of environmental problems facing China. Heavy haze weather, large-scale pollution of water resources and so on are closely related to industry.In recent years, China has continuously adjusted the environmental protection requirements to ensure the ultimate realization of the sustainable development goals. Every enterprise must fulfill the responsibility of environmental protection, and the public release of environmental accounting information has become the social responsibility of enterprises.Iron and steel industry is a typical heavy polluting industry in industrial production, so it is more representative to study the disclosure of its environmental accounting information.Therefore, this paper takes the listed companies in the steel industry as the research object, finds out some problems existing in the disclosure of environmental accounting information in the steel industry, and gives corresponding suggestions and measures according to the causes of the problems. Key words: environmental accounting; information disclosure; Disclosure model; iron and steel industry 目 录 TOC \o 1-2 \f \h \z 1 绪论 1 1.1 研究背景 1 1.2 研究目的及意义 3 1.3 文献综述 4 2 基本概论及理论基础 9 2.1 基本概念 9 2.2 理论基础 10 3 钢铁行业上市公司环境会计信息披露现状 11 3.1 钢铁行业的生产特点及其对环境的影响 11 3.2 钢铁行业上市公司环境会计信息披露现状 13 4 钢铁