Study On Environmental Accounting Information Disclosure Of Shandong Iron And Steel Group

The core of this paper is to reveal the current situation of enterprise information disclosure through the analysis of environmental accounting information disclosure of shandong iron and steel group,analyze the existing problems and causes,and finally explore solutions and Suggestions.Around this core,this paper is divided into six parts.The first part introduces the research background,domestic and foreign research materials and research methods.In this part,the research background emphasizes that environmental problems bring greater pressure on enterprises to protect the environment and urge enterprises to make environmental accounting information disclosure.In the literature review,relevant research conclusions at home and abroad are mainly provided to provide guidance for the analysis of this paper.This paper introduces the main research methods,especially case analysis and content analysis.The second part is mainly about the relevant theories of environmental accounting information disclosure,explaining a series of concepts and theoretical knowledge,and providing theoretical support for this paper.The third part,the fourth part and the fifth part are the core chapters of this paper.The third part introduces the background of enterprise environmental accounting information disclosure from internal and external aspects.Firstly,the production process of iron and steel industry and its impact on the environment are introduced.This part is universal,and then the specific situation of the enterprise is introduced.Finally,the above background has a certain impact on the current situation of the enterprise.The fourth part finds the problems existing in the current situation of enterprises and analyzes the reasons.How to find the problems and reasons,first of all,to establish a scoring system,this paper introduces the relevant national system norms,on this basis,combined with the current situation of enterprise environmental accounting information disclosure to summarize the formation of disclosure indicators,and use content analysis method to score indicators,reflect the current situation of enterprises.The causes of the problems are further analyzed,which can be divided into internal and external parts.The external reasons are policy pressure,imperfect disclosure system,and the internal reasons are unclear rights and responsibilities of enterprise organizations,personnel and enterprise culture don't pay enough attention to the environment,etc.The fifth part mainly put forward solutions and Suggestions on the causes,improve the disclosure content,improve the disclosure system,strengthen quality control and safeguard measures.The sixth part is the conclusion and summary of this paper.This paper affirms the positive effect of environmental accounting information disclosure on enterprises,and draws the conclusion that the quality of environmental accounting information disclosure of enterprises is not high,analyzes the reasons for the conclusion from both internal and external parts,and mainly expounds the solutions and Suggestions from the internal perspective.The above six parts are divided into the main content of this paper.It is hoped that the research of this paper can play a reference role in the decision-making of enterprises and the relevant Suggestions can be supplemented and improved in practice.