Investigation On Disclosure Of Environmental Information By HZ Pharmaceutical Corporations

A good environment is one of the necessary conditions of development of our society and lifeNow the lack of natural resources,ecological environment pollution gradually attracted people's attention,it becomes a social problem that can not be ignored.Our goverment provides clearly,that heavy polluting enterprises in the process of production and business operation should be taken to the corresponding environmental protection and prevention measures.The enterprise will be to disclose their environmental activities in the statement.It not only can make the external information users and more comprehensive understanding the real operating conditions of enterprises to give consideration to the its environmental performance,but also establishes a positive corporate image to enhance enterprise external competitiveness,It can also improve the confidence of investors and promote the healthy,orderly and steady development of enterprises.The research of environmental accounting in China develops relatively slow.As heavy pollution industry,the pharmaceutical companies ought to take environmental protection measures and spend much money for preventing or reducing the pollution.They also have an obligation to publish its environment accounting information,to ensure that the stakeholders' right to know.This paper adopts the method of research with literature induction and case method,and based on the related theory,consolidated and analyzed the question of environmental accounting information disclosure in our country.I review of HZ pharmaceutical companies 2014-2015 financial report and social responsibility report,there is not so many quantitative information,and the qualitative description of the information disclosure are not enough,and they are optional,the disclosure of the overall situation can not help the stakeholders to get the information they need.The reasons of these problems are the relevant laws and regulations is not perfect enough,and the enterprise and society's environmental protection consciousness is not strong.In order to solve these problems,the measures are: Enriching the content of enterprises environmental accounting information disclosure;Strengthening enterprise internal and external supervision to guarantee the implementation of environmental policy;increasing enterprise environment information disclosure to improve the quality of enterprise environment information disclosure.