Pharmaceutical Industry Listed Companies Environmental Accounting Information Disclosure

In recent years, environmental issues not only affect the quality of life of the public, but also restrict the healthy development of national economy. China's pharmaceutical industry is the emission of pollutants "big" event pharmaceutical industry listed companies polluting the environment frequently. Pharmaceutical Industry Listed Companies should establish awareness of environmental protection, content compliance of environmental accounting information disclosure and proactive disclosure to the public comprehensive environmental accounting information.First, check and finishing with the environmental accounting information disclosure of related literature at home and abroad, found that scholars both at home and abroad for the pharmaceutical industry listed company environment accounting information disclosure research is less. So for the pharmaceutical industry research of environmental accounting information disclosure of listed companies is very necessary. Read 2012-2014 the pharmaceutical industry listed the annual report and social responsibility report (or sustainable development report), collect relevant pharmaceutical industry environmental accounting information disclosure of listed company data. By adopting the combination of qualitative description and quantitative description method, the pharmaceutical industry listed company environment accounting information disclosure level. Through the study found that the pharmaceutical industry and environmental accounting information disclosure of listed companies of the existing problems. And from the pharmaceutical industry listed companies the social external and internal analysis of the causes of the environmental accounting information disclosure. Then, the empirical analysis affect pharmaceutical industry factors of environmental accounting information disclosure of listed companies, the analysis results show that the pharmaceutical industry listed company size and corporate profitability positively related to the environmental accounting information disclosure level; And companies are listed on the asset-liability ratio, proportion of independent directors, location and environmental accounting information disclosure level is not related to; The board of directors of the company size to a certain extent, environmental accounting information disclosure has a positive influence to the company. Finally, according to the result of empirical analysis from the aspect of internal and external level, put forward the environmental accounting information disclosure of listed companies to improve the pharmaceutical industry...