摘要：隨著社會的日益發展,物質財富不斷積累，但是在這個過程中環境卻遭受了極大的破壞。環境會計通過準確計量企業生產成本和反映企業收益方式，滿足了可持續發展的要求。在我國，環境會計信息披露才剛開始被關注，沒有規范的制度規定環境會計信息披露，無法從根本上限制企業肆意破壞環境。鋼鐵行業作為重污染行業，其發展與環境問題密切相關。探索和研究鋼鐵行業環境會計信息披露具有積極意義，對人們準確地測算企業生產成本和經濟效益具有推動作用，告誡人們需要履行社會責任，最終實現我國經濟的循環和可持續發展。在此背景下，本文針對我國鋼鐵行業的環境信息披露問題進行研究，闡述環境會計信息披露的概念、特點及理論基礎，介紹其相關的模式、內容及利益相關者，重點研究鋼鐵行業環境會計信息披露的現狀，得出問題和原因，并提出對策。

關鍵詞：鋼鐵行業 環境會計信息披露 問題 對策

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