Study On Management Accounting Method And Application Of Environmental Performance Evaluation In Pharmaceutical Enterprises

China implemented the new environmental protection law on January 1,2015,and began to levy environmental protection tax on January 1,2018.The a-wareness of environmental protection has been formed at the national level,and needs to be popularized to the production activities of enterprises and the lives of residents.With the implementation of the relevant provisions of Ministry of Environmental Protection,local environmental protection regulations have been continuously promulgated.In order to comply with the regulations,achieve the long-term development of the enterprise,and fulfill social responsibility,enterprises have gradually realized the importance of sustainable development,green development and circular economy have become the mainstream development mode of new era.Just like business management,when carrying out environmental protection work,enterprises should not only deal with pollutants afterwards,but also take into account the polluting links involved in all production activities,not only reduce pollution from the source,but also save energy and improve the conversion rate of raw materials.It's not easy to do well in saving energy,enterprise has to improve and upgrade production activities.Expansion of the scope of work on environmental protection requires enterprises to implement environmental management,to integrate environmental accounting into the accounting work of enterprises,so environmental management accounting came into being,but the evaluation work is also very important,management gradually perform environmental performance evaluation.The pharmaceutical industry is a high polluting industry,pharmaceutical enterprises not only cause many environmental problems,but also face the situation that such as penalty,reduction and suspension because of these problems and positive attitude.Environmental problems have become an important factor hindering the development of the industry,so pharmaceutical enterprises should not only solve environmental problems actively,but also perform environmental management and environmental performance evaluation gradually.Based on the above background,domestic and abroad relevant research results in the field of environmental performance evaluation,with full understanding of related concepts about environmental performance evaluation,I start my study.Also,I need to complete my paper on the basis of these theories,such as stakeholder theory,resource life cycle theory,material flow theory,environmental economics theory,performance theory.I need to search the annual report and the social responsibility report to understand the status situation of environmental performance evaluation of A-share Chinese pharmaceutical companies which are listed on Shanghai Stock Exchange and Shenzhen Stock Exchange,and according to the characteristics of pharmaceutical companies to build an adaptive environmental performance evaluation system.I choose Balanced Scorecard as the method of environmental performance evaluation,and green EVA as the core financial dimension of environmental performance evaluation.I choose material flow and life cycle to account raw material,energy sources and pollutants to provide data for environmental performance evaluation index.I choose Analytical Hierarchy Process to calculate the weight of each index.Finally,the application practice is carried out in the case of a chosen enterprises.My paper's purpose is to provide an environmental performance evaluation system for pharmaceutical enterprises and provide reference for the construction of environmental performance evaluation system in other industries.