上市公司绿色会计发展现状分析——以新疆八一钢铁股份有限公司为例摘 要随着近些年来经济的快速发展，我国上市公司的数量也在飞速增长中，越来越多的上市公司崛起，不仅为我们生活水平带来了提升，也给国家国民经济发展提供了强大推力和潜在动力，但发展的时候也产生了一些浪费或污染。因此，上市公司必须要增强环保意识，积极实施绿色会计核算。本文在参考借鉴国内外研究成果的基础上，首先对绿色会计相关理论进行详细阐述；其次，在概述我国上市公司绿色会计发展总体情况的基础上，以新疆八一钢铁股份有限公司为例，对上市公司绿色会计发展现状和存在问题进行具体分析；最后，将现有问题结合我国国情，提出促进上市公司绿色会计发展的对策。关键词：绿色会计；可持续发展；信息披露；上市公司Research on green accounting of listed companiesI——XINJIANG BAYI IRON&STEEL GROUP CO.,LTDAbstractWith the rapid economic development in recent years, the number of listed companies in China is also growing rapidly. The rise of more and more listed companies not only brings an improvement in our living standards, but also provides a strong boost to the development of the national economy of the country. And potential motivation, but there was also some waste or pollution during development. Therefore, listed companies must enhance environmental protection awareness and actively implement green accounting. On the basis of referring to domestic and foreign research results, this article first elaborate on the relevant theories of green accounting; secondly, on the basis of summarizing the overall development of green accounting of listed companies in China, taking Xinjiang Bayi Iron & Steel Co., Ltd. as an example, the The current situation and existing problems of green accounting development of listed companies are analyzed in detail; finally, the existing problems are combined with China's national conditions to propose solutions to Xinjiang Bayi Iron and S...
