| 企业环境信息的披露及环境绩效评价分析——兼评河北钢铁集团环境绩效状况 |
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| 引用本文： | 张素蓉,孙海军.企业环境信息的披露及环境绩效评价分析——兼评河北钢铁集团环境绩效状况[J].华北航天工业学院学报,2012(1):22-27. |
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| 作者姓名： | 张素蓉 孙海军 |
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| 作者单位： | [1]北华航天工业学院会计系,河北廊坊065000 [2]北华航天工业学院宣传部,河北廊坊065000 |
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| 基金项目： | 河北省社会科学发展研究课题（201103297） |
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| 摘 要： | 随着对环境绩效重要性的认识，环境信息的披露也成为企业披露的信息内容之一。钢铁行业作为高资源、能源消耗、重污染的行业，环境信息的状况成为影响其竞争力的一个重要的因素。文章分析了国内环境信息披露的现状，提出了钢铁企业的环境绩效的评价方法，以河北钢铁集团为例分析了环境绩效的现状及对省内其他钢铁企业的借鉴与启示。
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| 关 键 词： | 环境信息 环境绩效 评价 启示 |
Disclosure of Environmental Information and Evaluation about Environmental Performance of Steel Industry |
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| ZHANG Su-rong,SUN Hai-jun.Disclosure of Environmental Information and Evaluation about Environmental Performance of Steel Industry[J].Journal of North China Institute of Astronautic Engineering,2012(1):22-27. |
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| Authors: | ZHANG Su-rong SUN Hai-jun |
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| Institution: | 1. Finance Accounting Department, North China Institute of Aerospace Engineering, Langfang 065000, China; 2. Publicity Department, North China Institute of Aerospace Engineering, Langfang 065000, China) |
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| Abstract: | With the environmental performance becoming more important, the disclosure of environmental performance information be- comes part of the information that entereprises disclose. As high-resources-cost, high-energy-cost and deeply polluting industry. The state of environmental information becomes a key of steel industry competitive force. This paper proposes a method of evaluation. And also gives some inspiration based on the research of Hebei Steel Group. |
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| Keywords: | environmental information environmental performance evaluation inspiration |
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