Research On Environmental Accounting Information Disclosure Of Listed Companies In Pharmaceutical Manufacturing Industry

With the rapid development of our country’s economy,the environmental pollution problem is becoming more and more serious.President Xi Jinping stresses that we should put the economic and social development with the construction of ecological civilization as a whole project conscientiously as well as promote the construction of ecological civilization.The past studies show that the enterprises cause the 80% of environment pollution,especially heavy pollution industry,so it is necessary for us to disclose the information of the environmental impact caused by production and business operation activities.Affected by the aging population,diet structure changes and environmental pollution problems,the incidence of related diseases increases year by year,the pharmaceutical manufacturing industry has become one of the industries which is developing rapidly in recent years,however,the pharmaceutical manufacturing industry is one of the heavy pollution industry prescribed in our country.Raw materials and finished goods will cause harm to surrounding environment even the whole ecosystem.Therefore,in order to protect the environment and construct the ecological civilization,it is important for the pharmaceutical manufacturing industry in our country to introduce the environmental accounting means and perfect the disclosure systems.The thesis regards the pharmaceutical manufacturing industry as the research object.The thesis analyzes the existing problems about the disclosure in China by employing literature analysis method,comparative analysis method and the analysis method in quality and quantity.Firstly,this thesis summarizes the relevant concepts and theories as well as discusses the disclosure system of the pharmaceutical manufacturing industry from three aspects,including the disclosure requirement,content and pattern.Secondly,we reference and learn the advanced experience of both America and Japan by describing the situation of American and Japanese disclosure,comparing with the information disclosure model and the content of our country at present.Then,the thesis selects sample enterprises and analyzes the annualreport and the social responsibility report from the perspective of way of disclosure and disclosure content by using the method of statistical analysis.The thesis points out existing problems of the disclosure in the pharmaceutical manufacturing industry and analyzes the causes.Finally,the thesis makes improvements for the disclosure system.For the implementation of the disclosure system,the thesis puts forward the corresponding safeguard measures from multiple angles.We hope that the thesis can promote the construction of the disclosure system in the pharmaceutical manufacturing industry and make the content of disclosure more clear and abundant as well as make the form of disclosure more standard and unified.We also hope that the thesis can improve the quality of the disclosure further and ensure the long-term development of the pharmaceutical manufacturing industry.