Research On Environmental Accounting Information Disclosure Of Pharmaceutical Listed Companies In China

With the development of Chinese economy, more and more environmental problems becoming obvious:poor air quality, pollution incident occurred frequently. The public gradually realize the scarcity of environment and the importance of environmental protection. Enterprise is the consumption of natural resources and one of the sources of pollution, pharmaceutical companies as one of the heavy pollution industries have unshirkable responsibility to environmental protection. But the research of environmental accounting information disclosure in China started late, there is not systematic and comprehensive theoretical basis, and now pharmaceutical companies’level of disclosure of environmental accounting information is different in our country. So based on the pharmaceutical listed companies as the breakthrough point, using the methods of statistical analysis and empirical analysis, the paper study present situation of environmental accounting information disclosure of pharmaceutical listed company in China and its influencing factors, and hope that through this article research, to help enterprises to improve the level of environmental information disclosure, adhere to the sustainable development principel, efforts to environmental protection.This article first reviews the former research to the enterprise environmental accounting information disclosure, and expounds the sustainable development theory, asymmetric information theory and other related theory, and then selected the 50 pharmaceutical listed companies in our country as the research sample.Collect their annual report, social responsibility report and environmental report in 2011-2013, adopts the method of manual to collect data of environmental information, using the method of statistical analysis the current situation of the environmental accounting information disclosure of pharmaceutical listed companies,this part conclude properition of disclosure; distribution of disclosure;content of disclosure, and analyzes the existing problems of disclosure. Then building the environmental accounting information disclosure index as explained variable, using the company size, profitability indicators as explanatory variable, establishing multiple regression model, to analysis the influence factors of environmental accounting information disclosure of pharmaceutical listed companiesour in our country. Finally recording to above research advice that how to improve the situation of environmental accounting information disclosure of pharmaceutical listed companies in our country. Hope to improve the level of environmental accounting information disclosure of pharmaceutical listed companies in our country.