Research On Environmental Accounting Information Disclosure Of China Resources San-jiu

In the past,for the rapid development of social economy,human beings did not spare no effort to pollute the ecological environment at the cost of unrestrained consumption of natural resources,which caused a huge burden to our earth.Nowadays,environmental pollution incidents occur frequently,and people have realized the importance of environmental protection for their own survival.Enterprises will be involved in the production and business activities related to environmental protection,so the disclosure of environmental accounting information is particularly important.The pharmaceutical industry is one of the 16 categories of heavy polluting industries published by the Ministry of Environmental Protection.Environmental activists from all walks of life have been paying close attention to the environmental activities of pharmaceutical companies.Therefore,this paper takes China Resources Sanjiu,a representative enterprise in the pharmaceutical industry,as an example to conduct related research on environmental accounting information disclosure.This paper firstly sorts out the relevant literature and theoretical principles of environmental accounting information disclosure,selects and determines 13 indicators of environmental accounting information disclosure and determines the scoring principle of disclosure quality before conducting specific case analysis and research.In the case part,China Resources Sanjiu,a typical company in the pharmaceutical industry,is selected as the research and analysis object.The environmental accounting information disclosed by the company from 2010 to 2019 is collected and sorted out.The disclosure of environmental accounting information is studied and the quality level of disclosure is evaluated from the two aspects of disclosure channels and main disclosure contents.After comparing the environmental accounting information disclosure of the other two enterprises in the same industry,analyzed China Resources Sanjiu keep current on the problems existing in the environmental accounting information disclosure of mainly is: passive and environmental accounting information disclosure content is not comprehensive,lack of quantitative environmental accounting information,accounting information lack of comparability and environmental accounting information lack of third party validation.Through the analysis of the causes of the problems,three suggestions are put forward to improve the problems existing in the environmental accounting information disclosure of China Resources Sanjiu:increasing the disclosure of quantitative environmental accounting information,broadening the channels of environmental accounting information disclosure and strengthening the training of staff on environmental protection.Finally,for other heavy polluting enterprises,five suggestions are put forward to broaden the channel of environmental accounting information disclosure,establish the internal environmental accounting system,perfect the laws and regulations of environmental accounting information disclosure,strengthen the third party supervision and strengthen the construction of environmental accounting personnel team.The environmental accounting information evaluation index system constructed in this paper also has certain reference significance for enterprises in other heavy polluting industries,which can not only improve the efficiency of enterprise information disclosure,but also enrich the research in the field of environmental accounting information disclosure in China.