莱芜钢铁集团社会责任会计信息披露的研究摘要在我国，就天然的资源、能源以及人力供给的条件上来讲，都是相对于其它国家具有强烈优势的地方，也是我国经济持续上升的必要条件之一。但目前，由于大量的开采使得我国天然的资源以及自然环境上都不同程度的受到了一定的污染及损害，其中钢铁行业的污染损害程度由为突出。因为在制做钢铁的过程中会大量的排放出有化学物质成份的水、气等对人体有极大危害的物质，从而严重的破坏了人们赖以生存的自然环境，对人类的健康也产生了极大的威胁。针对钢铁行业是否应该执行应有的社会责任感，在现阶段的中国政府环保及招商等相关部门未对此进行详细的规定，这也间接的使该类型企业在生产过程中对环境的保护上并不注重。现今，伴随着经济的持续发展，环境的污染以及其在社会造成的影响已日趋严重。本文将以莱芜钢铁集团的实际案例进行剖析，指出该企业在进行生产过程中所存在的实际相关问题，并提出较为有针对性的更改方案。通过利用一些国内外具有一定代表性的文章在结合莱芜钢铁集团的实际案例进行一个全面的分析。通过分析找出问题所在，并在此基础上搭建出钢铁行业上市企业社会责任会计信息披露体系。通过对该体系的详细分析确定实行目标并制定能让其有效实行的相关举措。该体系制做的最终目的是为了让钢铁行业提升针对信息披露的认知和加速完善企业的相关制度以及提高企业会计的相关素养。关键词：社会责任会计；会计信息披露；莱芜钢铁集团社会责任；AbstractInourcountry,ontheconditionofnaturalresources,energyandhumanresources,itisaplacethathasastrongadvantagecomparedwithothercountries,anditisalsooneofthenecessaryconditionsforChina'seconomicgrowth.Butatpresent,duetoalargenumberofnaturalresourcesandnaturalenvironmentinourcountryaresubjecttoacertaindegreeofpollutionanddamage,thesteelindustry,thedegreeofpollutiondamageby.Becauseintheprocessofmakingsteelinalargenumberofemissionsofchemicalcompositionofwater,gasandotherharmfulsubstancesonthehumanbody,thusseriouslyunderminingthesurvivalofthenaturalenvironment,humanhealthalsoproducedagreatthreat.Fortheironandsteelindustryshouldperformtheirsocialresponsibility,atthepresentstageoftheChinesegovernmentenvironmentalprotectionandinvestmentandotherrelateddepartmentshavenotdetailedprovisions,thatistomaketheenterpriseintheproductionprocessdoesnotpayattentiontotheprotectionoftheenvironment.Nowadays,withthesustainabledevelopmentoftheeconomy,thepollutionoftheenvironmentanditsinfluenceonthesocietyarebecomingmoreandmoreserious.ThispaperwillanalyzetheactualcaseofLaiwuironandSteelGroup,pointoutthepracticalproblemsexistingintheproductionprocessoftheenterprise,andputforwardthecorrespondingchangeplan.ThroughtheuseofanumberofrepresentativearticlesathomeandabroadincombinationwiththeactualcaseofLaiwuironandSteelGrouptoconductacomprehensiveanalysis.Throughtheanalysistofindouttheproblem,andonthisbasistobuildthesteelindustrylistedcompaniessocialresponsibilityaccountinginformationdisclosuresystem.Throughthedetailedanalysisofthesystemtodeterminetheimplementationoftheobjectivesandthedevelopmentofeffectivemeasurestoenablethemtoimplement.Theultimategoalofthesystemistomakethesteelindustrytoenhancetheawarenessofinformationdisclosureandacceleratetheimprovementoftherelevantsystemandimprovethequalityofaccounting.Keywords：目录摘要.....................................................................................................................................IAbstract.................................................................................................................................II一、绪论...........................
