Research On The Status Quo Of Environmental Accounting Information Disclosure Of Listed Companies In My Country’s Iron And Steel Industry

environment which of the foundation to support people’s survival and development,but under the influence of economic construction,the environment has been severely damaged.With the increasing number of environmental problems,The importance of environmental protection is gradually recognized and try to find a way to balance environment and economy’s relationship.From this,environmental accounting came into being and attracted wide attention from scholars.Steel and other heavily polluting industries Environmental protection in China has also become a focus of the public.In recent years,the main targets of the country’s efforts to reduce overcapacity and optimize the industrial structure are still heavy-polluting industries represented by steel.The public’s increasing environmental protection requirements and its much more difficult to disclose the environmental accounting information of the iron and steel industry.Concerns from all walks of life.As a member of the steel industry,Maanshan Iron and Steel Co.,Ltd.has two sides in disclosing environmental accounting information.The advantage is that it has a strong sense of social responsibility.Since 2010,it has disclosed relevant information in independent reports every year;the disadvantage is that There were acts of underreporting in the disclosure process.Therefore,it’s representative to research and analyze the problems in the disclosure of environmental accounting information.Firstly,this article employs literature reviewing method to collect and organize the literature related to environmental accounting,expounds related definitions and theories,and lays a theoretical foundation for this article;secondly,it uses case analysis to analyze the status quo of environmental information disclosure in the steel industry On the basis of the analysis,we further studied the current situation of Maanshan Iron and Steel Co.,Ltd.’s disclosure,collected and sorted out the company’s environmental information disclosure-related information during the ten years from 2009 to 2019 through multiple channels,and then uses the theory of information mismatch and the theory of social reponsibility and the sustainable development theory are the focal points,and the comprehensive analysis is carried out on the content,form and channels of their disclosure,Then found the following problems.First,the government and society lack supervision and legal support is insufficient,second,companies lack self-consciousness in information disclosure.and the third is the lack of talents related to environmental accounting.Finally,in response to the relevant issues raised in the previous article,on the basis of our country’s condition,and learning the experience from advanced country to improve the environmental accounting information disclosure by specific suggestions.First,at the government level,it is necessary to increase government supervision,improve the construction of the legal system,clearly disclose the rules and regulations,and be a "leader";second,at the corporate level,be guided by the government,strengthen corporate social responsibility education,and adopt encouraging policies,To guide enterprises to spontaneously carry out high-quality information disclosure;third,at the social level,strengthen public opinion guidance,increase public attention to corporate environmental information disclosure,and encourage the public to litigate illegal disclosures,and strengthen social supervision.It is hoped that the suggestions put forward can provide a reference for the information disclosure of all listed companies in the heavy pollution industry,thereby improving the level and quality of corporate information disclosure.providing information users with better quality information,and creating an environmentally friendly company for the company.The positive image of the company transforms the environmental protection pressure faced by the company into a driving force for growth,creates higher economic value,and contributes an important force to the country’s economic and social development.