摘要当今时代，随着工业化的飞速发展，环境问题已经成为我们国家工业化进程中无法避免并亟待解决的重要问题。钢铁行业作为一个非常典型的重污染行业，在资源损耗和环境污染的两重压力之下，面临着严峻的考验。环境会计在企业环境保护方面扮演着不可忽视的重要角色。环境会计的核心是环境会计信息披露，但是由于我国上市公司环境信息披露起步比较晚，与之相关的法律法规还不够完善，存在着一些需要继续改善的问题。首先，本文介绍了环境会计以及环境会计信息披露等相关理论基础。其次本文以宝山钢铁股份有限公司的环境会计信息披露情况为研究对象，运用综合归纳法和案例分析法，通过查阅宝钢的年度报告、社会责任报告、可持续发展报告等其他相关资料，比较、分析和归纳了宝钢公司披露环境会计信息的情况发现公司披露的环境会计信息大部分是文字类信息，缺乏一定的量化数据；公司没有在财务报表中单独列示环境会计科目，也没有环境会计相关信息的补充说明，只是在可持续发展报告和社会责任报告中进行了披露；公司缺少对环境会计信息的审计，披露的内容过于简单的；公司虽然进行了能源审计，但没有一个综合的环境审计等等问题。最后，从国家、企业、社会公众的角度，提出了发展和完善我国环境会计信息披露的建议和对策。国家应统一环境会计信息披露体系、出台环境会计信息披露政策、规范环境会计信息披露的形式和内容、建立环境会计审计制度等；企业应完善内部控制机制、增加环境会计的审计报告，提高自身的社会责任感等；社会公众应关注并监督企业的环境会计信息披露情况等。关键词：环境会计；环境会计信息披露；钢铁行业；宝钢公司ABSTRACTWiththerapiddevelopmentofindustrialization,theenvironmentproblemhasbecomeaninevitableandsignificantissuetobesolvedintheprocessofindustrializationinChina.Asatypicalheavypollutionenterprise,ironandsteelindustryisfacingtheseveretestunderthedoublepressuresofresourcesconsumptionandenvironmentalpollution.Environmentalaccountingisplayingmoreandmoreessentialroleintheenterprisesenvironmentprotection.Environmentalaccountinginformationdisclosureisthecoreofenvironmentalaccounting.DuetoitsslowpaceofthelistedcompanyinChina,relevantlawsandregulationsandsomeproblemstobecompleted.Firstofall,thispaperintroducestheenvironmentalaccountingandenvironmentalaccountinginformationdisclosureandotherrelatedtheoreticalbasis.Secondly,accordingtotheenvironmentalaccountinginformationdisclosureofBaosteelastheresearchobject,usingthecomprehensiveinductivemethodandcaseanalysismethod,throughtheannualreport,referringtoBaosteel'ssocialresponsibilityreport,sustainabledevelopmentreportandotherrelevantinformation,comparison,analysisandinductionofBaosteelcompanyenvironmentalaccountinginformationdisclosureofthesituation,foundthatenvironmentalaccountinginformationcompanymostofthetextinformationdisclosure,thelackofquantitativedata;thecompanydidnotshownseparatelyinthefinancialstatementsofenvironmentalaccounting,environmentalaccountinghasnotaddedtherelevantinformationthatonlyhaddisclosedinthesustainabledevelopmentreportandsocialresponsibilityreportinthecompany;thelackoftheenvironmentalaccountinginformationdisclosureofthecontentsoftheaudit.Toosimple;althoughthecompanycarriedoutenergyaudits,butnotanintegratedenvironmentAuditandsoon.Finally,fromtheangleofthestate,theenterpriseandthepublic,thispaperputsforwardsomesuggestionsandCountermeasurestodevelopandperfecttheenvironmentalaccountinginformationdisclosureinourcountry.Thecountryshouldunifyenvironmentalaccountinginformationdisclosuresystem,theintroductionofenvironmentalaccountinginformationdisclosurepolicy,standardizetheenvironmentalaccountinginformationdiscl...
