南钢股份环境会计信息披露研究

Research on Environmental Accounting Information Disclosure of Nangang

随着我国经济的飞速发展,伴随着经济发展而来的环境问题也日趋严重,人们的环境保护意识逐渐提高。钢铁行业作为国家经济的一大支柱产业,其生产过程中产生的污染物对环境也产生了极大的破坏,因此钢铁企业的环境会计信息披露备受关注。南钢股份在行业内处于较为领先的地位,是国内钢铁行业第一个实施清洁发展机制项目的企业,更加注重在生产经营的过程中可能对环境产生的不利影响,由此南钢股份在环境会计信息披露存在的一些问题就更加值得进行研究和分析。本文通过案例分析法和文献综述法对南钢股份近几年的相关数据进行研究分析,发现其在环境会计信息披露方面存在的问题,提出对策与建议。为推动企业加快转型升级提供理论指导做出贡献。

Along with the rapid development of economy in China,environmental problems are becoming more and more serious,people's awareness of environmental protection is gradually enhanced.Iron and steel industry as a pillar industry of the national economy,the pollutants produced in the production process of the environment has also produced great damage,so the disclosure of environmental accounting information of iron and steel enterprises has attracted much attention.As the first enterprise in the domestic iron and steel industry to implement the Clean Development Mechanism project,Nangang pays more attention to the possible adverse impact on the environment in the process of production and operation.Therefore,some problems existing in the disclosure of environmental accounting information of Nangang are worth studying and analyzing.Through case analysis and literature review method,this paper studies and analyzes the relevant data of Nangang in recent years,finds the existing problems in the disclosure of environmental accounting information,and puts forward countermeasures and suggestions,in order to promote enterprises to accelerate the transformation and upgrading to provide theoretical guidance to contribute.