“双碳”背景下钢铁业环境会计信息披露问题研究  

Research on Environmental Accounting Information Disclosure in the Steel Industry Under the Background of"Dual Carbon"

作　　者：张博为 曾婷[1] ZHANG Bowei;ZENG Ting(School of Economics and Management,Shenyang Ligong University,Shenyang 110159,China)

机构地区：[1]沈阳理工大学经济管理学院,辽宁沈阳110159

出　　处：《商业观察》2025年第11期21-24,共4页BUSINESS OBSERVATION

摘　　要：企业环境会计信息披露一直受到政府、社会以及各界的高度关注,尤其是在国家“双碳”战略实施的大背景下,如何改善和完善我国企业的环境会计信息披露,成为当今理论与实践中亟待解决的重要问题。钢铁行业作为我国工业现代化的重要支柱,特点是产量大、排放高、污染严重,因此其在环境会计信息披露存在的问题尤为值得研究。基于对相关概念的理解,文章分析了环境会计信息披露的必要性,探讨了钢铁行业在环境会计信息披露方面所面临的问题,并提出了相应的改进建议。Corporate environmental accounting information disclosure has always received high attention from the government,society,and various sectors.Especially in the context of the implementation of the national"dual carbon"strategy,how to improve the environmental accounting information disclosure of Chinese enterprises has become an important issue that urgently needs to be solved in theory and practice today.The steel industry,as an important pillar of China's industrial modernization,is characterized by large output,high emissions,and severe pollution.Therefore,the problems in environmental accounting information disclosure are particularly worthy of research.Based on the understanding of relevant concepts,this article analyzes the necessity of environmental accounting information disclosure,explores the problems faced by the steel industry in environmental accounting information disclosure,and proposes corresponding improvement suggestions.

关 键 词：双碳 钢铁行业 环境会计 环境会计信息披露 

分 类 号：F275[经济管理—企业管理]