我国钢铁企业环境信息披露存在的关键问题与对策  

Research of Key Problems and Countermeasures for the Environment Information Disclosure of China Iron and Steel Enterprise

作　　者：崔小杰[1] 冯百侠[1] 

机构地区：[1]河北联合大学管理学院,河北唐山063009

出　　处：《河北联合大学学报（社会科学版）》2014年第4期51-54,共4页Journal of Hebei Polytechnic University:Social Science Edition

摘　　要：随着我国环境问题的日益突出,国家环保执法力度不断加强,企业环保意识不断提高,开始对外披露环境信息。钢铁行业属于重度污染行业,一直是环境污染监控的重点之一,其环境信息披露倍受社会关注,因而,研究我国钢铁企业环境信息披露颇具现实意义。选取我国A股上市的33家钢铁企业作为研究对象,对其2012年的年度报告进行调查分析。研究我国钢铁企业环境信息披露的现状,指出其中存在的关键问题,提出提高我国钢铁企业环境信息披露质量的对策建议。China environmental problems have become increasingly prominent,and national environmental law enforcement continue to strengthen. Corporate environmental awareness rising,and began disclosing environmental information. As heavily polluted industries,Iron and steel industry has been one of the key environmental pollution monitoring,and environmental information disclosure is much social concern. Therefore,research of the information disclosure of China iron and steel enterprise is considerable practical significance. We selected 33 steel companies of China A- share listed as the research object,and its annual report for 2012 were investigated and analyzed. Environmental information disclosure of iron and steel enterprise status were researched,and it pointed out the presence of key issues and put forward suggestions to improve the quality of environmental information disclosure for China iron and steel enterprise.

关 键 词：钢铁企业 环境信息 披露 

分 类 号：F407.31[经济管理—产业经济]