Evaluation Research On Environmental Accounting Information Quality Of Pharmaceutical Listing Corporation

As heavily polluting enterprises presscribed by the Ministry of environmental protection, Pharmaceutical enterprises should disclose environmental accounting information timely and accuratly, but in practice the frequent environmental accident questioned the quality of the environmental accounting information, the quality of information disclosed by pharmaceutical companies is unsatisfactory. The existing literature analyzed theoretically the necessity for environmental accounting information disclosure and disclosure mode, few scholars involved in how to assess the quality of environmental accounting information. As intersection of a series of contracts, Pharmaceutical listed company is particularly important to ensure the quality of environmental accounting information. In view of this, this article is intended to take pharmaceutical industry as the entry point to evaluate the quality of environmental accounting information in China, we procced with the elements of environmental accounting information and focus on the index and methodology of evaluation.First, the thesis gives a summary of the macro-background of the study and makes an introduction of the thesis structure, then analyses the reasons that induce the quality of environmental accounting information by applying the theory of Information Economics and Regulation Economics. Sruvey on listed pharmaceutical companies indicate that the disclosure of environmental accounting information is inadequate, lack of reliability and substantive meaning. Then sets up the quality evaluation on the basis of the quality characteristics required by China Accounting standards and the characteristics of environmental accounting information. The methods of fuzzy evaluation, analytic hierarchy process is applied, combine qualitative with quantitative analysis for the evaluation mode. Finally, the application of environmental accounting information quality evaluation system is made on a company, and suggesstions is put forward basesd on the result of evaluation. Owing to the mode, the problem that lack of quality evaluation on the environmental accounting information will be selved and supply references will be given to the supervise and inspect work.