摘要
环境会计信息披露是上市公司会计信息披露的重要组成部分,本文以我国36家钢铁类上市公司为样本,分析上市公司环境会计信息披露存在的问题,发现上市公司环境会计信息披露存在披露方式和格式不统一、披露内容不全面、披露信息质量不高等问题,据此提出了相应的完善对策.
The environmental accounting information disclosure is an important component of the accounting information disclosure of listed companies.Taking 36 steel listed companies in our country as samples,this paper analyzed the problems existing in the environmental accounting information disclosure of listed companies.It is found that disclosure of environmental accounting information of listed company doesn’t have a unified format,the disclosure content is not comprehensive,disclosure of information quality is not high.Finally corresponding perfect countermeasure was proposed accordingly.
作者
彭晓晶
PENG Xiaojing(Accounting Center,Hunan Branch,China Post Group Co.,Ltd.,Changsha 410016,China)
出处
《湖南理工学院学报（自然科学版）》
CAS
2020年第1期77-81,共5页
Journal of Hunan Institute of Science and Technology(Natural Sciences)
关键词
上市公司
钢铁行业
环境会计信息披露
listed companies
steel industry
environmental accounting information disclosure
