Research On The Information Disclosure Of Environmental Accounting In Angang Steel Company Limited

At the World Horticultural Expo,which opened in April 2019,General Secretary Xi Jinping conveyed the concept of green development to the world.In the process of building a well-off society in an all-round way in my country,the ecological and environmental problems have always been prominent,so the management of major problems such as air,water and soil pollution is particularly important.Under this premise,it is of great practical importance to focus on the representative enterprises in the heavily polluting industry-iron and steel enterprises,to solve corporate environmental problems and promote their green development.At the 2020 China Steel Market Outlook and "My Steel" Annual Meeting held in December 2019,He Wenbo,Secretary of the Iron and Steel Industry Association,proposed that the two major themes for the future development of my country’s steel industry are "green development" and "smart manufacturing".Under this background,this article is based on solving practical problems,probing into the practical problems in the disclosure of environmental accounting information of iron and steel enterprises,hoping to promote the green development of iron and steel enterprises.This article first sorts out the domestic and foreign research on environmental accounting information disclosure and summarizes the development status of my country’s steel industry.Secondly,focus on the case study-Ansteel Co.,Ltd.(hereinafter referred to as Ansteel)2010-2018 environmental accounting information disclosure.The first step is to explain the status of Anshan Steel’s share disclosure from multiple angles and pave the way for problem analysis.In the second step,in the caseanalysis,in order to more objectively analyze the case objects,this paper builds on the basis of consulting a large number of materials such as previous research,environmental regulations,steel industry policies,and Anshan Steel’s announcements to construct Angang’s environmental accounting information disclosure Evaluation System.The third step,under this system,this article uses AHP and fuzzy comprehensive evaluation method to score and evaluate its nine years of environmental accounting information.The fourth step is to summarize the actual problems and analyze the causes of the problems based on the analysis and scoring results of Angang’s disclosure status.This paper analyzes that Angang Steel’s environmental accounting information disclosure lacks completeness,disclosure of “increasing profits and avoiding harm”,incoherence and poor predictability;in the form of environmental accounting information disclosure,quantitative information occupies a small proportion,and the modular form is not strong.The comparability is poor,and the causes of the problems in six aspects are summarized from inside and outside the enterprise.Finally,he put forward tentative suggestions for improvement to help him implement the "Green Angang" plan as soon as possible.At the same time,I hope that this study will provide a certain reference for the improvement of the overall environmental accounting information disclosure level of the steel industry and the realization of green development.The innovation of this article lies in the establishment of a multi-level disclosure evaluation system to analyze Anshan Iron and Steel Co.,Ltd.,and the degree of disclosure of the specific content of evaluation indicators is fuzzy and scored.Secondly,the case objects selected in this paper are representative in the iron and steel industry.As a high-value large-scale state-owned enterprise,the environmental information disclosed by Ansteel is relatively sufficient.