摘要：随着社会的日益发展,物质财富不断积累，但是在这个过程中环境却遭受了极大的破坏。环境会计通过准确计量企业生产成本和反映企业收益方式，满足了可持续发展的要求。在我国，环境会计信息披露才刚开始被关注，没有规范的制度规定环境会计信息披露，无法从根本上限制企业肆意破坏环境。钢铁行业作为重污染行业，其发展与环境问题密切相关。探索和研究钢铁行业环境会计信息披露具有积极意义，对人们准确地测算企业生产成本和经济效益具有推动作用，告诫人们需要履行社会责任，最终实现我国经济的循环和可持续发展。在此背景下，本文针对我国钢铁行业的环境信息披露问题进行研究，阐述环境会计信息披露的概念、特点及理论基础，介绍其相关的模式、内容及利益相关者，重点研究钢铁行业环境会计信息披露的现状，得出问题和原因，并提出对策。
关键词：钢铁行业 环境会计信息披露 问题 对策
Abstract:The society have created enormous wealth,but emerged environment seriously. Environmental accounting is suitable for the need of sustainable development, as accurate measurement and the ways reflecting costs and benefits of enterprise. In our country, the environment accounting information disclosure is still in progress.Being heavy pollution industry, steel industry development is closely related to the energy and the environmental problems .Environmental accounting information disclosure to steel industry is very representative, which will help them accurately to account the cost of enterprises production and economic benefits, carry out the social responsibility, and achieve a virtuous cycle of the economy of our country and sustainable development.,in this paper,explained the concept of environmental accounting information disclosure,characteristics, theoretical basis of their relevant patterns,content and stakeholders, focusing on the status of the steel industry environmental accounting information disclosure,come to the existence of problems and causes,and propose solutions .
Key words: steel industry environmental accounting information disclosure problem solution
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