| Material wealth has been accumulated as the environment has suffered great damage since industrial revolution.In recent years,the negative impact of China's environmental problems on the economy has become increasingly prominent,with the global economy steps into low-carbon growth,the impact of enterprise production and business activities on the environment has become increasingly concerned by the community.The ecological and environmental damage are caused by many aspects,among which pollution by enterprises is the leading contributor accounting for estimated 70% of the total pollution in China.The demand from the government,investors and public for environment accounting information disclosure has become more and more strong.Information disclosure is the core of environment accounting,which can effectively reflect the situation of resource utilization and environmental pollution.With the implementation of China's strategy of sustainable development and energy-saving emission reduction policies,environment accounting information will become important information essential to the enterprise's financial report and accounting information users will pay more and more attention to this aspect of corporate accounting information disclosure.Realize the full disclosure of this field,can fully reflect the enterprise's production and business activities related to environmental issues on the financial situation and operating results of the enterprise.Unlike other enterprises,pharmaceutical companies' initial purpose is to protect human health,which is also the most precious of the entire society.Therefore,pharmaceutical companies should have a stronger sense of social responsibility,and fulfill corporate social responsibility more seriously.As a heavy polluting industry,pharmaceutical industry is characterized with high energy consumption and emissions,its development is closely related to environmental issues.As a producer as well as threat of health,the environmental effects of the pharmaceutical industry not only involve the investors and creditors,also implicated the consumers.In most cases,consumers care more about environmental protection issues of food and pharmaceutical industries than others such as iron and steel industry.Therefore,the environmental problems of pharmaceutical enterprises not only affect their capital market competitiveness,but also affect their market competitiveness.And its environment accounting information disclosure is a direct way to show its environmental performance,so it is necessary to improve the level of disclosure.At present,although China has promulgated some guidelines on environmental information disclosure,but has not yet worked out suitable disclosure guidance and standards for pharmaceutical enterprises,thus the industry has more serious problems in environment accounting information disclosure,this make it difficult to carry out effective information extraction and the supervision of external information users.Therefore to explore and study the pharmaceutical industry disclosure has a positive meaning,to accurate estimation of production cost and the economic benefits of the enterprise,and has a role in warning enterprises to fulfill their social responsibilities,and eventually realize China's circular economyand sustainable development.According to the particularity of pharmaceutical enterprises the guide 2.0 released a series of additional indicators for pharmaceutical industry,the purpose is to strengthen the quality and safety of products,emphasizing R&D,innovation and enterprise operation in the process of specific pollutant emissions and remediation.But many pharmaceutical companies fail to disclose additional indicators,only revealed that it has strictly abided by pharmaceutical production and management system.In addition,disclosure of emission and remediation of specific pollutant like 2C0 D,nitrogen oxides,volatile organic compounds such as sewage dye emissions and reduce the amount of disclosure is not sufficient.Information about expired products and packaging materials recycling,chemical dangerous goods management is seldom disclosed.In addition to the above,information about a special task of pharmaceutical companies to improve the health consciousness of community members and the popularization of medical knowledge is not mentioned in environment accounting report of most of the pharmaceutical companies.All in all,China's current pharmaceutical industryenvironment accounting information disclosure can not reflect the special nature of the pharmaceutical enterprises.This paper is divided into five chapters:Chapter 1 is the preface,which introduces the background and significance of this study,and summarizes and reviews domestic and foreign literatures,and introduces the basic layout and the research methodology.Chapter 2 mainly summarizes the theory of environment accounting information disclosure,including the connotation of pharmaceutical enterprises disclosure,contents,modes and principles of the disclosure.It also introduces the theoretical foundationabout this.Chapter 3 is a general introduction of the status quo of HPGC,and the analysis on the contents and modes of HPGC.'s disclosure,based on which the problems and causes in the environment accounting information disclosure are extracted.Chapter 4 mainly introduces contents and modes of Kelun,another pharmaceutical company,and summarizes some aspects of reference,experience and practice in environmental accounting information disclosure.Chapter 5 proposes some suggestions on the internal and external measures to improve the information disclosure of HPGC.For example,to improve the consciousness,improve the relevant system,strengthen supervision and so on.The paper combines normative research and case study.By reference to a large number of domestic and foreign literature,the study focuses on the analysis of present situation of environment accounting information disclosure of HPGC.By selecting Kelun pharmaceutical company as comparison,feasible suggestions for the improvement of HPGC.'s disclosure are presented. |
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