Research On The Status Of Environmental Audit Of Pharmaceutical Enterprises In China

In the social development today, widespread overuse of natural resources and the ecological environment is worsening phenomenon in the global scope are different. On the road of sustainable development in the world and the impact of environmental issues has become the biggest constraint. Environmental audit is in the 60 generation at the end of twentieth Century, as countries explore the society the economic sustainable development, it is a kind of an organization can evaluate the environmental situation and behavior of environmental management tools. The developed countries in 80s will gradually become a main method when the environmental regulation, for the establishment of environmental auditing professional institutions, active development of environmental auditing.During the period of 1983-1998, although there is no concept of environment audit have a relatively clear, but it is necessary to develop audit some audit project has been undertaken for environmental protection funds, the audit work related matters of our country environment audit work also began.Compared with developed countries,China still has many deficiencies in the audit and audit related field type, but after many years of practice and development, China's environmental audit has the gratifying progress. At this stage the lack of awareness of the main source for the public, the formulation of laws and regulations, factors of environmental monitoring and management level and the evaluation index system and human resources.In many polluting enterprises, this paper chooses the pharmaceutical industry as the research object,based on the current development of environmental audit,theories related to the concept of environmental audit based on the fusion of Chinese pharmaceutical enterprise characteristics and environmental audit in the development of the status of the industry, standing in the external audit perspective to explore the environment of pharmaceutical enterprises audit.This thesis is divided into six parts: the first chapter mainly the research background, research significance and main contents of this paper are introduced.The second chapter describes the related concepts of environmental auditing,introduces the relevant researches at home and abroad are analyzed and compared,and then to the enterprise environmental auditing of further research. In the first place in the third chapter to the pharmaceutical companies as a case, analysis of the problems existing in the development of pharmaceutical enterprises in environmental audit,and then extended to the whole pharmaceutical industry now existing in the development process of environmental problems, sharp to indicate the application of environmental auditing in the industry is imminent. Chapter 4 analyzes the defects and shortcomings of the pharmaceutical industry environmental audit, which is taken by the federal pharmaceutical industry.The fifth chapter is the corresponding solution to a series of problems mentioned in the sixth chapter of the paper was the total. Summarizes the shortcomings of this study and the problems to be further studied.