Research On The Problems And Countemeasures Of Environmental Accounting Information Disclosure Of Listed Companies In Pharmaceutical Manufacturing Industry

With the development of social economy,environmental problems have become increasingly prominent.The 18 th People's Congress held in 2012 pointed out that ecological civilization construction should be integrated into economic construction,political construction,cultural construction and social construction and other aspects,highlighted that in order to promote the sustainable development of the Chinese nation,it is necessary to strengthen the ecological civilization construction.Therefore,the traditional accounting methods adopted by enterprises have been unable to adapt to the new requirements,it is imperative to introduce environmental accounting methods in order to confirm,measure and report environmental factors.Although scholars in our country have made a lot of achievements in the field of theoretical research,there are still some defects in practice.As one of the 16 heavily polluting industries stipulated by Ministry of Environmental Protection of the PRC,the pharmaceutical manufacturing industry will involve a variety of pharmaceutical and chemical substances which can make serious pollution to the environment during the production,storage and other process,which will threat to the surrounding environment as well as the overall ecosystem.According to this,it appears extremely essential to lead the concept of environmental accounting into pharmaceutical manufacturing accounting system and consummate its environmental accounting information disclosure system.First of all,this paper expounds the research results on environmental accounting in Europe and America,Japan and China,and explains the theory of environmental accounting.Secondly,selects 100 pharmaceutical manufacturing listed companies in A stock market as samples to analyze the environmental accounting information disclosure situation in their prospectus,the 2016 annual report and social responsibility report,in order to point out a series of problems existing in the mode,the content,the time and the form of disclosure,and then analyzes the causes.Thirdly,designs the environmental accounting information disclosure system for pharmaceutical manufacturing Listed Companies from the above aspects.Since then,chooses K Pharmaceutical Co.,Ltd.As a typical case,analyzes the status of environmental accounting information disclosure according to its prospectus,2016 annual report,social responsibility report and environmental report.On this basis,supplements its missing content in accordance with the new disclosure system designed above,and to illustrate the superiority of the new system through comparison.Last but not least,puts forward the safeguard measures for the implementation of environmental accounting information disclosure system for pharmaceutical manufacturing Listed Companies in out country.Through the research of this paper,it can be found that the environmental accounting information disclosure system of pharmaceutical manufacturing Listed Companies in operation is obviously unreasonable,defects exists from the model,form,time to content and other aspects.To this end,a new environmental accounting disclosure system should be set up for the pharmaceutical manufacturing Listed Companies so as to disclose real,complete and reliable environmental accounting information.In order to ensure the implementation of the disclosure system,security measures should be provided from the legislative,theoretical basis,government regulation,social supervision and other angles.