【作者】 肖凌燕；

【导师】 孟永峰；

【作者基本信息】 河北大学 ， 会计（专业学位）， 2017， 硕士

【摘要】 近几年来,很多人感慨物质生活水平飞速提高的同时也开始注意到我们的生态环境不断的恶化,恶劣的极端气候情况时有发生。钢铁制造企业的废气、废水和高炉炉渣等问题越来越受到重视。人们开始对经济发展和环境问题的关系提出疑问。越来越多企业的利益相关者对环境会计信息的要求不断的提高,然而实际披露情况却不尽如人意。笔者在研读参考大量钢铁行业生产经营信息和国内外环境会计信息披露的相关文献之后,认为我国钢铁行业上市公司需要一套系统性的全面的环境会计信息披露指标体系。本文总共分为五个部分,第一部分说明了该篇论文的研究背景,明确了论文的研究意义,对文章内容的相关文献进行了整理。第二部分对环境会计中的一部分理论概念进行了说明,为余下部分论文的分析内容奠定理论基础。第三部分对我国目前的钢铁行业情况进行了说明,归纳了我国钢铁行业存在的行业问题和特点,并且对我国钢铁行业上市公司的环境会计信息披露情况在内容和方式两个方面进行了说明整理,并且提出了存在的一些问题。第四部分,针对上部分的现状和问题,笔者构建出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体系,并对各部分的信息披露指标进行了详细说明。第五部分,为了保障钢铁行业环境会计信息披露指标体系的施行能够得到保障,笔者从三个大的方面提出了对应的保障措施。一套系统性的具有行业特色的环境会计信息披露指标有助于钢铁行业上市公司的环境会计信息披露工作越来越规范化,为企业和企业的利益相关者带来更多的益处。更多还原

【Abstract】 Because of China’ booming economy,people’ living standards have been improving.Meanwhile,increasing buildings and steel production are causing our environment to deteriorate,therefore extremely bad weather conditions have occurred.People began to challenged the relationship between economic development and environmental issues.More and more enterprises stakeholders in environmental accounting information needs continue to improve,but the environmental accounting information disclosure situation is not satisfactory,especially heavily polluting and high energy consumption of iron and steel enterprises information disclosure.After studying the relevant information of production and operation of the iron and steel industry and the disclosure of environmental accounting information,the author thinks that China’s steel industry listed companies need a systematic comprehensive environmental accounting information disclosure index system.This paper is divided into five parts.First part,it explains the research background of the paper,clarifies the research significance of the paper,and concludes the relevant literature of the article content.Second part,some theoretical concepts in environmental accounting are described,which lays the theoretical foundation for the analysis of the remaining part of the paper.Third part,the current situation of steel industry has been described,reflecting the iron and steel industry in existing problems and characteristics.Forth part,in view of the status and problems of the upper part,the author constructs a set of more systematic index system of environmental accounting information disclosure.In the last part,the author makes the corresponding protection measures from the three major aspects of.A set of systematic environmental accounting information disclosure indicators will help the steel industry listed companies to more and more standardized disclosure the environmental accounting information,for enterprises and business stakeholders to bring more benefits.更多还原