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SocialResponsibilityOfIronandSteelEnterprisesinChinaAndOptimizationofEnvironmentalAccountingInformationDisclosureMechanismTakingBaosteelGroupAsAnExampleAbstract:Whilethelistedcompaniesinthesteelindustryhaveachievedtheirowneconomicgoals,theyhavealsocausedmanysocialproblemsworthyofconsideration,suchasecologicalenvironmentdamage,environmentalpollutionandsoon.Inadditiontobeingresponsiblefortheirinternalproductionandmanagementactivities,Wemustalsotakeintoaccounttheimpactofourowndevelopmentonsociety,takeontheresponsibilityforthesociety,intensifypollutioncontrolefforts,maintainagoodbalanceofecologicalenvironment,andmakethecompany'sbusinessperformanceandsocialbenefitsmoreharmoniousandstabledevelopment.Thelevelofsocialresponsibilityaccountinginformationdisclosureoflistedcompaniesinironandsteelindustryinourcountryisstillrelativelylow,andtherearesomeproblemssuchasincompletedisclosurecontentandlackofquantitativeindex.TakingBaosteelGroupasanexample,thepaperfindsouttheproblemsofsocialresponsibilityandenvironmentalaccountinginformationdisclosure,analyzesthecausesoftheproblems,andfinallyputsforwardsomesuggestionsandcountermeasuresforimprovement.Soastopromotethefurtherdevelopmentofcorporatesocialresponsibilityandenvironmentalaccountinginformationdisclosure.Keywords:Socialresponsibility;Accountinginformationdisclosure;Environmentaccounting；BaosteelGroup目录一、引言.............................................................1（一）研究背景及意义..............................................1（二）国内外研究现状..............................................21.国外研究现状................................................22.国内研究现状................................................23.文献述评....................................................4（三）研究方法与研究架构..........................................4二、企业社会责任信息披露的相关理论...................................4（一）企业社会责任和信息披露的概念界定............................41.社会责任的含义..............................................42.我国企业社会责任信息披露的内容..............................53.环境会计的概念..............................................5（二）我国企业社会责任与环境会计信息披露现状......................6三、宝钢集团社会责任会计信息披露现状.................................8（一）公司简介....................................................8（二）钢铁行业环境会计信息披露质量要求............................8（三）宝钢集团社会责任与环境会计信息披露现状......................91.社会责任会计信息披露情况....................................92.环境会计信息披露情况.......................................10四、宝钢集团社会责任与环...
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