上市公司财务会计报告披露问题研究—基于钢铁行业上市公司环境会计信息披露问题的考察.docVIP

PAGE PAGE 25 上市公司财务会计报告披露问题研究—基于钢铁行业上市公司环境会计信息披露问题的考察 摘要： 郭道扬曾说过说，“经济之发展与环境之恶化犹如一个双面镜，一面显现出现代经济社会歌舞升平的繁荣景象，而另一面却照出了人类文明的病态”。经济不断发展的同时环境问题却日益突出。人们不得不开始反思以环境作为经济发展的代价，最后将不得不损失更大的利益来挽救对环境所造成的破坏。人们逐渐意识到环境保护的重要性。 对于企业而言，环境会计信息披露被认为是有效的措施减少环境污染，而传统会计在环境会计方面的缺失使得环境会计应运而生。目前我国对环境会计信息披露的研究越来越多，从理论到实务，多层次多角度。 作为上市公司中的污染企业，钢铁行业上市公司代表性强，且有义务承担起带头的责任，为环境事业做出贡献。鉴于此，本文将钢铁类上市公司作为研究重点，对环境会计信息披露现状进行研究分析，指出现存的问题及原因并提出建议。 关键词：上市公司环境会计信息披露 Research on the disclosure of financial accounting report of listing Corporation—study on environmental accounting information disclosure of listing Corporation in iron and steel industry Abstract: Guodaoyang once said, economic development and environmental deterioration is like a double-sided mirror, one side shows the peacefulness of modern economy and social prosperity, on the other side show the sick of human civilization . With the development of economy ,environmental problems are becoming increasingly prominent.people have begun to reflect to environment as the cost of economic development, which finally will lead to a greater loss of interest to save the destruction to the environment . people gradually realized the importance of protecting the environment. For enterprises, the environmental accounting information disclosure is considered to be effective measures to reduce environmental pollution, and the lack of traditional accounting in environmental accounting makes the environmental accounting arises at the historic moment. At present, the research on environmental accounting information disclosure in our country is more and more, which is from theory to practice,and multi-level and multi angle. As listing Corporation in the polluting enterprises, listing Corporation of the steel industry is representative, and they have the responsibility to contribute to the cause of the environment. In view of this, this paper will focus on iron and steel listing Corporation on environmental accounting information disclosure status of research and