西安石油大学学报（社会科学版）

选取我国钢铁行业为研究对象,研究该行业高污染、高能耗特征下的环境会计信息披露相关内容。从环境会计信息披露内容和方式两个方面,对钢铁行业的特征、钢铁行业环境信息中存在的问题进行分析,提出构建一套较为系统的钢铁行业上市公司环境会计信息披露指标评价体系,旨在应用该指标体系对钢铁行业披露的环境会计信息进行质量评价。最后针对该行业存在的问题提出了质量提升建议。

The steel industry was selected as the research object to study the environmental accounting information disclosure under the characteristics of high pollution and high energy consumption.This paper discusses the characteristics of steel industry and analyzes the problems of steel industry in the environmental information from two aspects of the contents and methods of environmental accounting information disclosure,and then constructs a set of systematic environmental accounting information disclosure index evaluation system of listed companies in the iron and steel industry,aiming at using the index system to evaluate the quality of environmental accounting information disclosed in the iron and steel industry.Finally,some suggestions are put forward for solving existing problems in the industry.