Research On Environmental Accounting Information Disclosure Of Pharmaceutical Manufacturing

With the rapid development of the economy,the ensuing environmental problems have brought severe tests to human production and life.Increasing environmental problems will not only lower the living standards of the public,but will also affect the long-term development of China's economy to a certain extent.According to the National Bureau of Statistics,the annual economic loss caused by environmental pollution reaches 10% of national income.Therefore,China should take into account the protection of the ecological environment while developing the economy and adhere to the path of sustainable development.As the main user of environmental resources,it is incumbent on us to protect the environment.Among the heavily polluting companies,as the manufacturer of environmental problems,it is even more reasonable to take environmental protection measures to reduce environmental damage.The pharmaceutical manufacturing industry is a pillar industry in China,and it also ranks among the 16 heavily polluting industries identified by the environmental protection department.On the one hand,pharmaceutical manufacturing enterprises have made great contributions to China's economy.On the other hand,A large number of pollutants cause some harm to the environment.Traditional accounting methods can no longer meet the new requirements,so it is necessary to introduce the concept of environmental accounting and improve its environmental accounting information disclosure system in the pharmaceutical manufacturing accounting system.This article first summarizes the research results of environmental accounting at home and abroad.Based on this,166 listed pharmaceutical manufacturing companies are selected as samples.The statistical analysis method is used to statistically analyze the current overall situation of environmental accounting information disclosure in China's pharmaceutical manufacturing industry from the aspects of information disclosure methods and disclosure content,and point out the shortcomings in the disclosure: the lack of information disclosure work The initiative,the content disclosed lacks certain rationality,and the form of information disclosure is arbitrary.Based on the problems and the actual situation,the cause analysis was conducted to regulate the form and content of environmental accounting information disclosure of the pharmaceutical manufacturing industry,and a set of environmental accounting information disclosure mode suitable for pharmaceutical manufacturing enterprises was designed.Thereafter,Guangzhou Baiyunshan Pharmaceutical Manufacturing Co.,Ltd.was selected as a case to analyze the information ofenvironmental accounting presented in its annual report,social responsibility report and prospectus.Based on the actual situation of Guangzhou Pharmaceuticals Baiyun Mountain,some reasonable assumptions were made,and the new system was applied to the company.The superiority of the new system was explained in comparison with the previous disclosure.Finally,put forward reasonable suggestions to ensure the smooth implementation of the new system in the pharmaceutical manufacturing industry.