Application Of Environmental Accounting In Pharmaceutical Enterprises

Environmental accounting as a branch of accounting that has obtained economicbenefits though confirmation, measurement, record, accounting, and the disclosure of thecorporate investment and expenditure on environment protection. In addition, environmentalaccounting has become an important part of develop “green economy”, because of theeffective value management, which achieve the dual purpose of coordinating the economicinterests of the enterprises and environmental protection. However, environment accounting isnot very extensive in common practice, especially in the pharmaceutical enterprises that haveserious pollution problems, the situation is not optimistic.As an example of pharmaceutical enterprise Y, which conducts the research to theapplication of environmental accounting in pharmaceutical enterprises. First of all, on thedomestic and international research on environmental accounting development are reviewed inthis paper, put forward the related theory the paper relates to, as a theoretical foundation andsupport for research; secondly, analyzes the present situation of the environmental problemsfacing China’s pharmaceutical enterprises and the application of environmental accounting,environmental accounting in the understanding of the implementation of the pharmaceuticalenterprises; again according to the application environment, motivation and obstacles ofpharmaceutical enterprise accounting are discussed in this paper, from the policy, resourcesand environment, economic development and to analyze the causes of enterpriseenvironmental accounting, and from different aspects to illustrate the application ofenvironmental accounting disorder; last but not the least, combined with the Y pharmaceuticalcompanies facing the actual problem of pollution and the enterprise financial accounting,application the status of Y pharmaceutical enterprise environmental accounting and theexisting problems, and in the presence of Y pharmaceutical enterprise environmentalaccounting application problems put forward the reasonable countermeasures, to improve theY pharmaceutical enterprise environment accounting system.This paper attempts to the current accounting system, and according to theenvironmental factors, construct for the pharmaceutical enterprises’ environmental accountingsystem. To explore the confirmation, measurement, record, and information disclosure of environmental accounting elements, and also apply it to the practice; therefore, it is playing apositive role in the development of environmental accounting.