F. Research On Environmental Accounting Information Disclosure Of Pharmaceutical Enterprises

With the fast growth of the national economy,the environmental problems in China have become more and more serious.In order to deal with the growing environmental problems,China has successively introduced a series of laws and regulations.And since 2010,listed companies in heavily polluting industries have been required to disclose their environmental accounting information.As a result,the quality of the environmental accounting information disclosure by enterprises has been subject to public attention.As one of the heavily polluting industries,the pharmaceutical manufacturing industry is subject to the compulsory requirements of environmental information disclosure in China.Moreover,the pharmaceutical manufacturing enterprises have the characteristics of high technology,high investment,and high risk.Their environmental accounting information disclosure may be affected by these characteristics.However,at present,the system of environmental accounting information disclosure in China is still incomplete,and there are some problems in companies in practice.This thesis has certain academic significance for the construction of environmental accounting information disclosure system,and has practical value for improving the quality of environmental accounting information disclosure in pharmaceutical companies.This thesis takes Company F as study case to illustrate the current status of the environmental information disclosure in Company from the mode,the form,and the content three aspects.The thesis focuses on the vertical analysis and horizontal analysis,and emphatically discusses the problems of the disclosure in Company F as well as the causes to these problems.Finally,it offers suggestions for improving the quality of corporate environmental accounting information disclosure.The thesis covers the following six parts.The first part is the introduction,which explains the research background and significance of this thesis,the current status of research at home and abroad,the research content and methods,the innovation and the deficiency of the thesis.The second part is the principle,which defines the concepts and theory involved in the thesis.The third part is the case analysis,including the company profile,the overall status of environmental accounting information disclosure in Company F,the vertical analysis,and the horizontal analysis among Company F,Kelun,and Baiyunshan.The fourth part is the analysis of problems and causes,which specifically discusses the problems of Company F’s environmental accounting information disclosure from the model,the form,and the content three aspects,then analyzes the causes from the internal and the external perspectives.The fifth part is the suggestions for improving the disclosure quality of environmental accounting information of Company F.The sixth part is the conclusion and prospect.The research methods used in this thesis include case analysis and comparative analysis.The main innovation is to use a combination of vertical analysis and horizontal analysis to systematically analyze the status of environmental accounting information disclosure of Company F and then comprehensively find the existing problems and the causes,so that the targeted improvements can be proposed.