4Reynolds, M. A. 2001. Greener CPA: An Alternative Vi- sion. Ohio CPA Journal, Jan - Mar.
5World Resources Institute and International Institute for En- ~ironment and Development. 1990. World Resource. 26 ~ 30.
6Wei, Y., H. Liao, and Y. Fan. An Empirical Analysis of Energy Efficiency in China's Iron and Steel Sector [J]. Energy, 2007,32(12) :2262-2270.
7He, F., Q. Zhang, and J. Lei. Energy Efficiency and Productivity Change of China's Iron and Steel Industry: Accounting for Undesirable Outputs[J]. Energy Policy, 2013,54(3 ) : 204-213.
8Movshuk, O. Restructuring, Productivity and Technical Efficiency in China's Iron and Steel Industry, 1988- 2000[J]. Journal of Asian Economics, 2004,15(1 ) : 135-151.
9Wu, Y. The Productive Efficiency of Chinese Iron and Steel Firms: A Stochastic Frontier Analysis[J]. Resources Policy, 1995,21 (3) :215-222.
10Zhang, X., and S. Zhang. Technical Efficiency in China's Iron and Steel Industry: Evidence from the New 6Census Data[J]. International Review of Applied Economics, 2001,15(2):199-211.