Research On Evaluation Of Social Responsibility Accounting Information Disclosure In Pharmaceutical Industry

Under the trend of economic globalization,competition between enterprises has gradually evolved from pure market competition to comprehensive competition including social responsibility,and fulfilling social responsibility has become a new trend for sustainable development of enterprises.Pharmaceutical companies not only need to bear the most basic social responsibilities,but also have the industry characteristics of high R & D,high pollution,high health risk,etc.,which leads to the special attention of the outside world to the fulfillment of their social responsibilities.The social responsibility accounting of the pharmaceutical industry is centered on the issue of social responsibility,and its significance lies in measuring the benefits and losses caused by the business activities of pharmaceutical companies to all aspects of society,so as to provide stakeholders with decision-making judgments on enterprises.The performance of social responsibilities that can be measured with accounting information.However,since China has not issued a complete set of regulatory documents to guide pharmaceutical companies to disclose in social responsibility accounting,the content and format of the disclosure are not standardized,which greatly reduces the authenticity and practicality of the information disclosed by the company.Therefore,the establishment of an evaluation index system for the level of disclosure of social responsibility accounting information is conducive to the relevant departments to supervise the implementation of corporate social responsibility,and urge enterprises to better perform social responsibility and disclose it,which has a profound impact on the sustainable,stable and healthy development of society.The sustainable development strategy that our country is implementing has a positive effect.Based on the theories of stakeholders and others,this paper has conducted a systematic and in-depth study on the evaluation of the level of social responsibility accounting information disclosure of listed companies in the pharmaceutical industry with the pharmaceutical industry as the research object.First,through a summary analysis of the current status of social responsibility reporting and accounting information disclosure in the pharmaceutical industry,it is concluded that the industry's overall disclosure initiative awareness is not strong,the disclosure is arbitrary,the disclosure level is low,and the disclosure level evaluation system is missing.On this basis,an evaluation system for the disclosure level of social responsibility accounting information in the pharmaceutical industry was constructed.The system is designed from 8 levels of shareholders,creditors,employees,consumers,government,community,environment,and suppliers,and determines the weight of the indicators,thus constructing an evaluation model for the disclosure level of social responsibility accounting information in the pharmaceutical industry.Finally,Tonghua Dongbao,a mature pharmaceutical company listed on the main board,was selected for a case study.Through a detailed analysis of the company's overall score of disclosure level over the past five years,as well as the specific scores of various levels and indicators,the problems in the disclosure are summarized,so as to put forward targeted suggestions for improving the level of social responsibility accounting information disclosure.In this paper,the research on the disclosure level of social responsibility accounting information in the pharmaceutical industry is on the one hand to be able to truly reflect the level of fulfillment of the social responsibility accounting information of listed companies,on the other hand,it is hoped that such evaluation methods can be used to fulfill the social responsibility of listed companies.To a certain role of supervision.The results of this research will help to evaluate the true level of social responsibility accounting information disclosure in the pharmaceutical industry,and have a certain reference value for improving the content of corporate social responsibility accounting information disclosure.