河北联合大学学报（社会科学版）
河北聯閤大學學報（社會科學版）
하북연합대학학보（사회과학판）
Journal of Hebei Polytechnic University (Social Science Edition)
2014年
4期
51-54
,共4页
钢铁企业%环境信息%披露
鋼鐵企業%環境信息%披露
강철기업%배경신식%피로
Iron and steel enterprises%Environmental information%Disclosure
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。
隨著我國環境問題的日益突齣，國傢環保執法力度不斷加彊，企業環保意識不斷提高，開始對外披露環境信息。鋼鐵行業屬于重度汙染行業，一直是環境汙染鑑控的重點之一，其環境信息披露倍受社會關註，因而，研究我國鋼鐵企業環境信息披露頗具現實意義。選取我國A股上市的33傢鋼鐵企業作為研究對象，對其2012年的年度報告進行調查分析。研究我國鋼鐵企業環境信息披露的現狀，指齣其中存在的關鍵問題，提齣提高我國鋼鐵企業環境信息披露質量的對策建議。
수착아국배경문제적일익돌출，국가배보집법력도불단가강，기업배보의식불단제고，개시대외피로배경신식。강철행업속우중도오염행업，일직시배경오염감공적중점지일，기배경신식피로배수사회관주，인이，연구아국강철기업배경신식피로파구현실의의。선취아국A고상시적33가강철기업작위연구대상，대기2012년적년도보고진행조사분석。연구아국강철기업배경신식피로적현상，지출기중존재적관건문제，제출제고아국강철기업배경신식피로질량적대책건의。
China environmental problems have become increasingly prominent,and national environmental law en-forcement continue to strengthen. Corporate environmental awareness rising,and began disclosing environmental in-formation. 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. Envi-ronmental 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 i-ron and steel enterprise.
