Study On The Evaluating Quality Of Environmental Accounting Information Disclosure Of Biopharmaceutical Enterprises

The environment is the basis for our human survival.Its quality directly affects the quality of our existence and has always been one of the most concerned issues of our government and the people.In the 1970 s,European and American countries took the lead in proposing the concept of “Environmental Accounting”.The degree of development of the pharmaceutical manufacturing industry is an important indicator of the medical level of a country.Among them,the biopharmaceutical industry is capable of producing a variety of products,products are constantly being innovated,and there are a large number of toxic and harmful components in the production raw materials;due to the low recycling rate of raw materials,many waste gases,waste materials,and waste water are generated,they are difficult to degrade,and the ecological environment is seriously damaged.Biopharmaceuticals are included in the 14 heavily polluting industries divided by the Ministry of Environmental Protection.The characteristics of the industry require that companies pay sufficient attention and requirements to the quality of environmental accounting information disclosure.However,the environmental accidents exposed by biopharmaceutical companies from time to time tell us that the quality of environmental accounting information disclosure of biopharmaceutical companies is not as high as we expected.This paper first reviews the research results of environmental accounting,environmental accounting information disclosure,and disclosure quality evaluation in Chinese and foreign literature,summarizes the environmental accounting information disclosure specifications and documents issued by the government and relevant departments,and presents the current status of environmental accounting information disclosure.The following summarizes some of the common diseases in China’s biopharmaceutical companies.Based on the existing research results and laws and regulations,appropriate environmental accounting information disclosure quality evaluation indicators are selected,the specific indicator scores are assigned,and the corporate environmental information disclosure quality score is calculated,and the quality of environmental accounting information disclosure in China’s biopharmaceutical enterprises is established Evaluation System.The case study method is used to explore the environmental information disclosure status of Lukang Pharmaceutical and evaluate the quality of Lukang Pharmaceutical’s environmental information disclosure.Finally,this article puts forward some suggestions with the goal of improving the quality of environmental accounting information disclosure in China,hoping to provide a reference for other heavily polluting industries.