| Since the new century,the negative impact of environmental problems caused by production activities on economic development has become increasingly prominent,according to the world bank,Chinese academy of sciences,the economic loss caused by environmental pollution is about 10% of the CDP every year,in recent years,the national macroeconomic policy has begun to focus on the development of low-carbon economy,ecological and environmental governance has become an important task in the "13th Five-Year Plan",people have more and more high demand for company environmental benefits.As the traditional accounting can not account for the cost of the ecological environment,the environmental accounting came into being,the study of environmental accounting in China began in the 90 s of last century,environmental accounting information disclosure as an important manifestation of the implementation of environmental accounting,it will become an important part of information disclosure in the future,although there has been some development in theory and practice,but the overall level of disclosure is still a big gap with the western countries,it is an important and urgent task to strengthen the importance of environmental information disclosure and improve the level of environmental information disclosure in China.Pharmaceutical manufacturing industry was listed as the heavy polluting industriesthe by Ministry of environmental protection of China’s,exposed major environmental pollution accidents recently,in this context,this paper will focus on the current situation of environmental accounting information disclosure in China’s pharmaceutical industry.As the environmental resources are non exclusive,Enterprises,government and registered accountants,etc.in the process of environmental accounting information disclosure represents the main body of different interests,therefore,from the perspective of game theory,this paper uses Game analysis method and Case study method to explore the current situation of environmental information disclosure in China’s pharmaceutical industry.This paper is divided into six parts,in the first part,the domestic and foreign research results were sorted out,and it put forward the research content and research ideas.Thesecond part describes the theoretical basis of stakeholder theory,information asymmetry theory,game theory and so on.The third part analyzes the present situation of the disclosure of environmental accounting information in China’s pharmaceutical industry,makes a descriptive statistical analysis of the form and content of environmental accounting information and use content analysis to implement quality evaluation.The fourth part builds the game model of the listed company and the government,the competitor and the certified public accountant,the equilibrium strategy and the inverse induction method are used to obtain the equilibrium solution,quantitative explore the related factors that influence the disclosure of corporate environmental accounting information,in order to seek a way to promote the benefit balance of all stakeholders.The fifth part is based on the above theoretical analysis,taking Harbin Pharmaceutical Group as an example to support the interpretation of this conclusion.The last part summarizes the main conclusions of this paper,and puts forward some suggestions on how to improve the overall disclosure quality of environmental accounting information disclosure in China. |
