Font Size: a A A

Research On Construction And Application Of Ecological Efficiency Index System Of Shanghai Pharmaceuticals Holding

Posted on:2021-03-07Degree:MasterType:Thesis
Country:ChinaCandidate:H ZhangFull Text:PDF
GTID:2381330605952166Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the reform and development,China 's economy has experienced a blowout development,and it has also brought a large amount of resources and environmental damage.The economic development model of western countries that developed first and then governed has brought miserable lessons to human beings,such as Maser,Belgium in 1930 The acid rain in the valley and the haze in London in 1952 caused a lot of casualties and economic losses.China is also more cautious about environmental issues and attaches more importance to ecological protection.It has successively introduced some laws.The protection of the environment has played a huge role,and the pharmaceutical industry,as a pillar industry of the national economy,has played an irreplaceable role in people's health and the development of the national economy.However,environmental pollution and resource consumption are also visible to the naked eye.In addition,the pharmaceutical industry is also a key monitoring area for energy conservation,emission reduction and pollutant emissions.Therefore,more attention must be paid to the consumption of resources and environmental damage by the pharmaceutical industry.This requires efforts to improve the output efficiency of the pharmaceutical industry.The study of the eco-efficiency of enterprises is of great significance in practice.First,this article selects four financial performance indicators and four environmental performance indicators to build an eco-efficiency index system,and calculates the eco-efficiency of Shanghai Pharmaceuticals based on the data disclosed in the Shanghai Pharmaceuticals Annual Report and Social Responsibility Report.Secondly,in the context of the overall sluggish global economy,major changes in the domestic medical and health system,and the decline in drug prices,a longitudinal analysis of the ecological efficiency of Shanghai Pharmaceutical Group from 2017 to2018 found that Shanghai Pharmaceuticals had insufficient environmental information disclosure and greenhouse Inadequate gas emissions control and negative economic growth.Thirdly,based on the existing indicator system,a US Johnson & JohnsonEcological Efficiency Index System and China Resources Pharmaceutical's Ecological Efficiency Index System with operating profit as the denominator were constructed and analyzed horizontally with Shanghai Pharmaceuticals Group.In terms of emissions,the ecological efficiency is poor.Johnson & Johnson in the United States has the most perfect ecological efficiency in terms of primary energy consumption.Overall,Johnson & Johnson in the United States has the best ecological efficiency,followed by China Resources Medicine and Shanghai Medicine.Finally,Shanghai Pharmaceuticals compared the ecological efficiency values ??of 2017 and 2018 and the horizontal comparison with Johnson & Johnson and China Resources Pharmaceuticals,and found that it is impossible to make a true evaluation of the company's ecological efficiency based on environmental performance alone.Therefore,when the company's ecological efficiency indicators change,According to the specific situation,we need to analyze the two indicators of environment and finance.
Keywords/Search Tags:Eco-efficiency, Environment performance, Financial performance, Eco-efficiency indicator
PDF Full Text Request
Related items