我国钢铁企业社会责任与环境会计信息披露机制优化——以宝钢集团为例摘要：钢铁行业上市公司在实现自身经济目标的同时也引发了许多值得思考的社会问题，如生态环境破环、环境污染等问题。公司除了要对其内部的生产经营活动负责，还必须要顾及到自身发展对社会造成的影响，承担起对社会的责任，加大治污力度、维持好生态环境平衡，使得公司的经营业绩和社会效益更加和谐稳定的发展。目前为止，我国钢铁行业上市公司的社会责任会计信息披露水平还比较低，存在着披露内容不全面、缺少量化指标等问题。因此本文以宝钢集团为例进行分析，发现其存在的社会责任与环境会计信息披露的问题，分析其问题产生的原因，最后提出改进的建议和对策，以此促进我国企业社会责任与环境会计信息披露的进一步发展。关键词：社会责任；会计信息披露；环境会计；宝钢集团Social Responsibility Of Iron and Steel Enterprises in China And Optimization of Environmental Accounting Information Disclosure MechanismTaking Baosteel Group As An ExampleAbstract:While the listed companies in the steel industry have achieved their own economic goals, they have also caused many social problems worthy of consideration, such as ecological environment damage, environmental pollution and so on. In addition to being responsible for their internal production and management activities, We must also take into account the impact of our own development on society, take on the responsibility for the society, intensify pollution control efforts, maintain a good balance of ecological environment, and make the company's business performance and social benefits more harmonious and stable development. The level of social responsibility accounting information disclosure of listed companies in iron and steel industry in our country is still relatively low, and there are some problems such as incomplete disclosure content and lack of quantitative index. Taking Baosteel Group as an example, the paper finds out the problems ...
