钢铁行业环境会计信息披露研究——以宝钢股份为例

中文摘要

随着人们生活水平的提高，社会不断的发展,环境污染日趋严重。依环保部的数据统计显示，我国在以习近平为领导核心以及各政府部门的共同努力下，大气乃至整个环境的防治已有了进一步的改善与加强。并且，到2018年，我国也开始制定了钢铁行业超低排放改造计划。中国环境研究院柴教授认为，在治理环境污染时，需完善各类污染监督制度，使全国环境质量有所改善，尽可能从根本上解决重污染所引发的各种问题，也要及时采取有效措施。

本文将通过对钢铁行业上市公司在财务报告等方式中所披露的环境会计信息进行统计整理，以宝钢股份为例，分析造成目前钢铁类企业关于环境信息披露所遇到的问题，最后针对其成因提出相对应的建议及对策。

关键词：环境会计；钢铁行业；信息披露

Abstract

With the improvement of people's living standards and the continuous development of society, environmental pollution is becoming more and more serious. According to statistics from the Ministry of environmental protection, China's efforts to control the atmosphere and even the whole environment have been further improved and strengthened under the leadership of Xi Jinping as well as the joint efforts of various government departments. In addition, by 2018, China has also begun to formulate the ultra-low emission transformation plan for the steel industry. According to Professor Chai of China Academy of environmental research, when dealing with environmental pollution, it is necessary to improve various pollution supervision systems, improve the national environmental quality, fundamentally solve various problems caused by heavy pollution as far as possible, and take effective measures in time.

In this paper, through the statistics and arrangement of the environmental accounting information disclosed by Listed Companies in the iron and steel industry in the financial report and other ways, taking Baosteel as an example, the author analyzes the problems caused by the current environmental information disclosure of iron and steel enterprises, and finally puts forward corresponding suggestions and Countermeasures for the causes.

Key words: environmental accounting; steel industry; information disclosure

目录

1. 绪论1

2. 相关概念及理论基础1

2.1 环境会计的概念1

2.1.1 环境会计的定义1

2.1.2 环境会计的特征2

2.2 环境会计的理论基础2

2.2.1 可持续发展论2

2.2.2 社会责任论2

2.2.3 博弈论理论3

3. 钢铁行业上市公司环境信息披露现状分析3

3.1 钢铁行业上市公司信息统计披露情况3

3.2 钢铁行业上市公司环境信息披露的方式及内容3

3.2.1 环境信息披露的方式3

3.2.2 环境信息披露的内容4

3.3 总体现状分析4

3.3.1 环境信息披露的实用性较低5

3.3.2 披露信息的主要形式为年报和社会责任报告5

3.3.3 回避披露重大问题的发生情况5

4. 宝钢股份案例分析5

4.1 宝钢股份概况介绍5

4.2 宝钢股份环境会计信息披露指标分析6

4.2.1 管理指标分析6

4.2.2 生产指标分析7

4.2.3 经营指标分析7

4.3 宝钢股份环境会计信息披露的问题8

4.3.1 环境会计体系及法律法规均不完整8

4.3.2 有关环境风险及对策信息未予披露8

4.3.3 环境会计信息披露内容的审计不够全面8

4.3.4 财会人员在环境信息披露过程的角色未能体现8

4.4 环境会计信息披露造成问题的成因分析9

4.4.1 缺乏完备法律法规的强制约束9

4.4.2 利益相关者未认识环境保护的重要性9

4.4.3 缺乏环境会计信息的审计9

4.4.4 企业会计人员素质普遍较低9

5. 对策与建议10

5.1 完善相关的法律法规10

5.2 加强内部控制，提高维护意识10

5.3 执行环境审计程序10

5.4 企业要重视会计人才的培养10

6. 结论与展望11

6.1 结论11

6.2 展望11

参考文献12