钢铁行业上市公司环境会计信息披露研究

时间：2020-09-23 00:32:12 来源：蒲公英阅读网 本文已影响人

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　Research Summary of Environmental Accounting Information Disclosure of Listed Companies in Iron and Steel Industry Abstract: The concept of sustainable development has been widely recognized and valued at present. As an important information resource, enterprise environmental accounting information has begun to enter people"s attention. So some problems related to the disclosure of environmental accounting information of enterprises have begun to be widely valued by more and more people in society. To a certain extent, this essay can clarify how an enterprise to formulate an effective disclosure system of environmental accounting information to realize the sustainable development of economy and environment.

　Key words: environmental accounting; information disclosure

　Introduction On the one hand, the research of environmental accounting information disclosure is effective to the sustainable development of society, on the other hand, it is also conducive to the sustainable development of listed companies. The disclosure of environmental accounting information by listed companies can not only help stakeholders to more thoroughly understand the company"s environmental performance and financial situation, help enterprise investors to make accurate decisions when making investment, but also help listed companies improve their social responsibility and environmental image, and then make them in the public. As a result, it can make our country more and more purposeful in formulating environmental regulations and laws, which has a long-term impact on promoting the stable, orderly and healthy development of listed companies. Ⅰ Ⅰ.The Present situation of environmental information disclosure of Listed Companies of iron and steel industry At current stage, there are some differences in the way that selected by listed companies in domestic steel industry to disclose environmental information. It is the most common way to disclose environmental information in the prospectus and

　annual report of enterprises. The disclosure content is mainly written description, and the details of the description vary greatly. In the independent environmental disclosure reports, fixed descriptions still occupy an absolutly leading position, and only a few of them belong to quantitative information. In the process of disclosing environmental accounting information, the listed companies in iron and steel industry must introduce some aspects such as the situation of environmental protection investment, government subsidies, green fees and the fees of sewage discharge. In the process of information disclosure, the main contents that are disclosed by the iron and steel enterprises are as follows: the enterprise"s efforts to achieve the goal of energy saving and emission reduction and the final results. Ⅱ Ⅱ.The Problems that existed in Environmental Information Disclosure of Listed Companies in Iron and Steel Industry 1.The low practicability of environmental information disclosure Currently, the environmental accounting information disclosed by Listed Companies in China"s iron and steel industry is mainly used for pollution control and national macro-environment management. Investors and other stakeholders"demand for environmental accounting information has not been paid attention to and guaranteed. Generally speaking, the disclosure of environmental accounting information in the annual reports of listed companies is very general. It pays too much attention to qualitative analysis and lacks pertinent description under the guidance of quantitative methods. And there is no specific description of the relevant information of environmental accounting. It is difficult for stakeholders to make effective use of this part of information in the specific decision-making process. 2. The content of environmental information disclosure is not comprehensive In the accounting activities of iron and steel enterprises, there is no special accounting account to show the environmental-related assets, liabilities, costs and other issues. Only in some accounting subjects, environmental accounting information is involved, which can not fully reflect the content of environmental accounting information. The information disclosed by environmental accounting is mainly in the

　form of monetary information, but many iron and steel enterprises only disclose part of the accounting information which is related to environmental issues. The contents of these information are easy to get, such as environmental costs and environmental liabilities, but there is no other information about environmental accounting. Activities were disclosed, and no detailed description of all projects involving environmental issues was provided. 3. The form of environmental information disclosure is not standardized. In the process of disclosing environmental accounting information,the differences between different companies are very prominent, and there are a lot of differences in the specific quantity, content and means.Therefore, even if investors and creditors have a certain understanding of the environmental accounting information disclosed by enterprises, it is difficult to make a reasonable comparison of the differences between companies" environmental protection according to its specific content. In addition, the environmental accounting information is mainly showed in the Board report and the notes to the financial statements,which lacks sufficient external disclosure, and the disclosure process has not formed a unified paradigm, so it makes it difficult to compare different enterprises. Ⅲ Ⅲ. Strategies to Strengthen the Quality of Environmental Accounting Information in Iron and Steel Industry 1.Constructing the Regulation System of Environmental Accounting Information Disclosure Drawing lessons from foreign experience, the regulatory authorities of Listed Companies in China have integrated the existing environmental information disclosure system of listed companies into the regulated disclosure system, especially emphasised on the compulsory disclosure of heavily polluted enterprises. Therefore, the supervision departments should cooperate with each other. It is necessary to effectively disclose the information of enterprises caused by pollution in the production process, enterprises affected by unexpected accidents on the environment, enterprises that improve the environment through governance, etc.

　2. Enhancing the stakeholds" environmental information awareness Firstly, the public companies should strengthen the propaganda of environmental information disclosure and distribute it to investors free of charge by compiling and issuing environmental information knowledge brochures. Then it is essential to develop special web pages for environmental information, which can be set up by government regulators and enterprises"official websites for investors to access. The web pages have much information, and the content should be overall, standardized and timely. This model needs to be popularized urgently. Through these models, investors will gradually be guided to accumulate knowledge of environmental information disclosure and actively take part in environmental protection, which can also provide effective help for their investment decisions. 3.Attaching importance to the Use of Interdisciplinary Talents In the basic analysis process of environmental data indicators, environmental accounting people with strong comprehensive ability show higher efficiency. Only by constantly promoting the participation of interdisciplinary talents in the disclosure of environmental accounting information, can we ensure that related theories play a specific guiding role in time, realize the effective role of talents in competition, and constantly guarantee that the specific quality of environmental accounting information disclosure of iron and steel enterprises is fully guaranteed.

　Conclusion The more development of the economy, the more importance of the environment. The environmental problems caused by economic development have also attracted the attention of accounting scholars, then setting off a climax of environmental accounting study. The case analysis and normative study of Anshan Iron and Steel Group shows that the quality of environmental information disclosure in China is high. Seriously low, far from meeting the decision-making needs of information users, so improving the quality of environmental accounting information disclosure has become the focus of the current accounting information supervision department.

　 Reference [1] Wang Juanjuan. Study about Environmental Accounting Information Disclosure of Heavily Polluted Enterprises [J]. Friends of Accounting, 2016 (20). [2] Hu Quying. Research on the correlation between environmental performance and financial performance of listed companies [J]. Population, resources and environment of China, 2012, 22 (06): 23-32.