Research On The Quality Of Environmental Accounting Information Disclosure In Pharmaceutical Enterprises

In 1962,a book called "Silent Spring" by Rachel Carson was published,which aroused people’s attention to the ecological environment around the world.The report of the Nineteenth National Congress of the Communist Party of China puts forward: "It is a millennium plan to build ecological civilization for the sustainable development of the Chinese nation",which raised the protection of the ecological environment to an unprecedented strategic height.It can be seen that the reform of ecological environment protection and its supervision system is a hot and difficult issue facing our society.Enterprises,as social organizations with the greatest impact on the environment,should give consideration to social and environmental benefits while pursuing economic benefits.The environmental accounting information disclosed by a company is the main way for regulators and external stakeholders to understand its environmental behaviors,and it is also an important reference for investors and creditors to make decisions.Therefore,regulating the disclosure of environmental accounting information of enterprises and improving the disclosure quality of it is an important guarantee for strengthening ecological environmental protection and improving market efficiency.The development history of China’s environmental accounting-related theories is not long and the disclosure quality is not high.According to the Evaluation Report on Environmental Responsibility Information Disclosure of China’s Listed Companies(2017),the environmental information disclosure of China’s listed companies is "avoid the point",which means that main qualitative descriptions,but not much quantitative information and monetization information,detailed data are scarce.At the same time,the theory of the disclosure quality of corporate environmental accounting information has not yet formed a system.Studying the disclosure quality of the information is conducive to theoretically enriching and improving its’ literature.The pharmaceutical manufacturing industry is related to the health of people.Its production and operation process involves not only chemical pollution but also biological pollution,which is a typical heavy pollution industry.Therefore,public has higher requirements on the disclosure of environmental accounting information of pharmaceutical companies.Taking Kelun pharmaceutical co.as a case,this article firstly analyzes the disclosure of environmental accounting information since its listing in 2010.Then an evaluation system for the pharmaceutical manufacturing industry is constructed to evaluate the disclosure quality of the environmental accounting information of Kelun.Finally,in view of the shortcomings of it,improvement suggestions were put forward.The research on the disclosure quality of environmental accounting information of Kelun,which not only deeply reveals the disclosure quality of pharmaceutical companies,but also provides reference to other companies in this industry to improve the disclosure quality.