The Environmental Accounting Information Disclosure Of Our Country's Iron And Steel Listed Companies

With the quick development in industrial society, human industrial procedure has exhausted a huge mount of energy, raw material and minerals resource, and produced a great deal of wastes, including waste water, gas and solid rejects. These activities lead tremendous disasters to the environment, and threaten the living condition of human beings. It seems we have noticed this kind of paradox, in order to improve human's survival condition, economical development has been speeded up. However along with this development, a greater destruction of our living environment has encountered. To solve problems, the economic development should coordinate withthe environmental problems, and locate the balancing point between them——theway of sustainable development. Promoting the economic development is as well as environmental issues, and it should be guided into a correct direction. Environment accounting is a branch of accounting theory which bases on the sustainable development theory. It is an inevitable choice corresponded to the economical development. Environmental accounting information reveals the main content of environmental accounting, will promote enterprises pay more attention to the environmental benefits. It has profound effects on the completing of accounting theories and economic systems. And the iron and steel industry is our country's main industry, and it brings serious environmental pollution, so its continuable development is diffusely concerned. Now it has practical significance that we study the environmental accounting information disclosure of our country's iron and steel listed companies.The paper first gets research mentality and research framework after reviewing the research related to environmental accounting information disclosure of our country and elaborating the contradictory of economic development and the environmental protection. From the development of environmental accounting, this research next gives the definition of environmental accounting, the reason and function of promoting it, with that it turns to study the character and importance of the environmental accounting information disclosure. Then, the paper researches the theoretic and practical achievement of environmental accounting information disclosure of some developed countries, and draws inspiration from them. Then this article focuses on the development and current situation of iron and steel listed companies of our country in the aspect. It attempts to find out the deficiency and disadvantages of them, and provide some personal suggestions that hopefully can have some constructive effect on this issue. As for research methods, this paper mainly bases on the domestic and overseas reference books, has a deep investigate on these researches, uses the method of standard research technique, comparative study, qualitative analysis, quantitative analysis form longitudinal and altitudinal aspects, measures differences and changes.The research has a deep and specific analysis from the domestic and international situation of environmental accounting information disclosure, then moving to the disclosure of iron and steel industry of listed enterprises in our country, finally going to get the targeted and well-founded conclusion. Nevertheless the research of environmental accounting information disclosure in our country still has a long way to go because of our week foundation. It is necessary to promote the communication and coordination between experts and administration departments, finally find the right way for iron and steel industry situation of our country. And for speeding up the developing step, we need strive continuously, complete the system, promote the development, and realize a win-win situation between economic development and environmental protection.