Research On Environmental Performance Evaluation Of Pharmaceutical Manufacturing Enterprises

The rapid development of our country's economy has created a miracle in the world.At the same time,China is also facing enormous environmental problems.At present,the issue of environmental protection has risen to the height of the national strategic level.As the main user of environmental resources and the producer of pollution,enterprises should take the primary responsibility for preventing and controlling environmental pollution.Environmental performance evaluation is an important means to ensure that enterprises undertake the responsibility of environmental protection and effectively implement environmental management.It is the key content of environmental accounting research.However,the current academic research is more biased towards theoretical analysis,fewer case studies.Moreover,the existing research is more based on the impact of enterprise behavior on the natural environment to measure environmental performance.Only focus on the results of behavior,resulting in the content of evaluation is relatively single.It is impossible to fully quantify the performance output of the enterprise environmental responsibility.Lacking of attention to the evaluation needs of micro-subjects,restricts the enthusiasm and initiative of enterprises to implement environmental management.This paper consists of the following two parts.The first part is the construction of the evaluation index system,and the second is the application of the index system.Firstly,pay attention to the activities and responses.Then divide environmental performance into operational performance and management performance.Secondly,establish an environmental performance evaluation index system which is based on the DPSIR framework.Three pharmaceutical companies are selected for case analysis.Through horizontal analysis and vertical comparison,the weak links and risk points of case enterprises in the environmental control process can be found.The results show that the lack of environmental compliance awareness,insufficient investment in environmental protection and imperfect organizational structure restrict the improvement of environmental performance.In addition,it is found that the optimization and upgrading of product structure contributes to the improvement of environmental performance.Finally,the paper is aimed at pharmaceutical manufacturingenterprises and regulatory departments,and puts forward policy proposals to promote the improvement of environmental performance by combining institutional constraints with environmental education,combining environmental management system with lean management tools,strengthening government legislative supervision and improving the incentive mechanism for environmental performance appraisal.This study considers performance as a unity of behavioral processes and outcomes,which constructs a two-dimensional evaluation method of environmental performance.Moreover,applies it to practical application,which improves the practicality of the existing environmental performance evaluation system in China.It can help the evaluation work to be carried out,so that the company's self-examination and government supervision can clearly choose the focus.