钢铁行业上市公司环境会计信息披露研究VIP免费

ResearchSummaryofEnvironmentalAccountingInformationDisclosureofListedCompaniesinIronandSteelIndustryAbstract:Theconceptofsustainabledevelopmenthasbeenwidelyrecognizedandvaluedatpresent.Asanimportantinformationresource,enterpriseenvironmentalaccountinginformationhasbeguntoenterpeople'sattention.Sosomeproblemsrelatedtothedisclosureofenvironmentalaccountinginformationofenterpriseshavebeguntobewidelyvaluedbymoreandmorepeopleinsociety.Toacertainextent,thisessaycanclarifyhowanenterprisetoformulateaneffectivedisclosuresystemofenvironmentalaccountinginformationtorealizethesustainabledevelopmentofeconomyandenvironment.Keywords:environmentalaccounting;informationdisclosureIntroductionOntheonehand,theresearchofenvironmentalaccountinginformationdisclosureiseffectivetothesustainabledevelopmentofsociety,ontheotherhand,itisalsoconducivetothesustainabledevelopmentoflistedcompanies.Thedisclosureofenvironmentalaccountinginformationbylistedcompaniescannotonlyhelpstakeholderstomorethoroughlyunderstandthecompany'senvironmentalperformanceandfinancialsituation,helpenterpriseinvestorstomakeaccuratedecisionswhenmakinginvestment,butalsohelplistedcompaniesimprovetheirsocialresponsibilityandenvironmentalimage,andthenmaketheminthepublic.Asaresult,itcanmakeourcountrymoreandmorepurposefulinformulatingenvironmentalregulationsandlaws,whichhasalong-termimpactonpromotingthestable,orderlyandhealthydevelopmentoflistedcompanies.Ⅰ.ThePresentsituationofenvironmentalinformationdisclosureofListedCompaniesofironandsteelindustryAtcurrentstage,therearesomedifferencesinthewaythatselectedbylistedcompaniesindomesticsteelindustrytodiscloseenvironmentalinformation.Itisthemostcommonwaytodiscloseenvironmentalinformationintheprospectusandannualreportofenterprises.Thedisclosurecontentismainlywrittendescription,andthedetailsofthedescriptionvarygreatly.Intheindependentenvironmentaldisclosurereports,fixeddescriptionsstilloccupyanabsolutlyleadingposition,andonlyafewofthembelongtoquantitativeinformation.Intheprocessofdisclosingenvironmentalaccountinginformation,thelistedcompaniesinironandsteelindustrymustintroducesomeaspectssuchasthesituationofenvironmentalprotectioninvestment,governmentsubsidies,greenfeesandthefeesofsewagedischarge.Intheprocessofinformationdisclosure,themaincontentsthataredisclosedbytheironandsteelenterprisesareasfollows:theenterprise'seffortstoachievethegoalofenergysavingandemissionreductionandthefinalresults.Ⅱ.TheProblemsthatexistedinEnvironmentalInformationDisclosureofListedCompaniesinIronandSteelIndustry1.ThelowpracticabilityofenvironmentalinformationdisclosureCurrently,theenvironmentalaccountinginformationdisclosedbyListedCompaniesinChina'sironandsteelindustryismainlyusedforpollutioncontrolandnationalmacro-environmentmanagement.Investorsandotherstakeholders'demandforenvironmentalaccountinginformationhasnotbeenpaidattentiontoandguaranteed.Generallyspeaking,thedisclosureofenvironmentalaccountinginformationintheannualreportsoflistedcompaniesisverygeneral.Itpaystoomuchattentiontoqualitativeanalysisandlackspertinentdescriptionundertheguidanceofquantitativemethods.Andthereisnospecificdescriptionoftherelevantinformationofenvironmentalaccounting.Itisdifficultforstakeholderstomakeeffectiveuseofthispartofinformationinthespecificdecision-makingprocess.2.Thecontentofenvironmentalinformationdisclosureisnotcomprehens...