I宝钢钢铁公司环境会计信息披露问题研究摘 要改革开放使我国经济发展迅速。同时，粗放型经济带来的污染严重。国家对环保日渐重视。钢铁行业作为第一产业，为国民经济带来了很大一部分的收益。而另一方面，作为重污染行业，钢铁行业对环境的污染不容忽视。近年来，钢铁公司的环境会计信息披露问题研究也更加受到人们的重视。宝钢股份作为我国钢铁行业的龙头企业，其环境会计信息披露具有一定的代表性。因此，本文将以宝钢股份为具体研究案例，详细分析其环境会计信息披露现状，指出其披露中存在的主要问题，并提出完善建议。关键词：环境会计；信息披露；钢铁企业IIResearch on Environmental Accounting Information Disclosure of BaosteelAbstractReform and opening up have made our economy develop rapidly. Meanwhile, the extensive economy caused serious pollution.Our country lay great emphasis on environmental protection.As the primary industry, the iron and steel industry has brought a great portion of benefits to the national economy. On the other hand, as a heavy polluting industry, the environmental pollution of the steel industry cannot be ignored. In recent years, the research on the disclosure of environmental accounting information of steel companies has been paid more attention. As a leading enterprise in China's iron and steel industry, baosteel's disclosure of environmental accounting information is representative. Therefore, this article will take Baosteel as a research case to analyze Baosteel’s environmental accounting information disclosure status in detail, point out its main problems existing in the disclosure, and put forward suggestions to improve the information disclosure.Key words：environmental accounting；information disclosure；steel enterprises目 录摘 要........................................................................IAbstract.....................................................................II一、绪 论..............................
