Optimization Of The Environmental Cost Management Of Fangsheng Pharmaceutical Based On Social Responsibility Report

With the serious problem of environmental pollution,environmental protection is paid more and more attention,and the high-pollution industry,while pursuing economic benefits,causes pollution to the social environment,and the polluter pays is the bottom line of social and economic management.Therefore,society requires enterprises to invest in environmental technology and carry out environmental cost management.In order to establish a green and environmentally friendly social image in the market and maintain comparative competitive advantage in competition,it is very important to manage the environmental cost.It is very important,timely and meaningful to break the unsound closed and conservative image of environmental cost management of high-polluting listed companies and optimize the environmental cost management scheme for high-polluting enterprises with the aim of having comparative advantage.Based on the literatures of corporate social responsibility,environmental responsibility and environmental cost management,this paper analyzes the influence of sustainable development theory on environmental cost management goals,stakeholder theory and game theory on environmental cost management decision-making and implementation,and social responsibility theory on environmental cost management disclosure.Secondly,the paper introduces the current state of environmental cost management system and implementation of fangsheng pharmaceutical enterprises,and finds that there are some problems such as unclear environmental cost target,imperfect accounting system,lack of executive management organization and incomplete information disclosure.Thirdly,based on the social responsibility report,we construct the objective and framework of environmental cost management and construct the three mechanisms in the framework.Finally,in order to ensure the effective operation of environmental cost management,it is proposed that the implementation of such management should strengthen the enterprise environmental cost accounting,establish the enterprise environmental cost evaluation mechanism,disclose the social responsibility report,finally realize the optimization of environmental cost management,help the enterprise to fulfill the social responsibility,build the core capability and realize the sustainable development.The innovation point of this article is to design the optimization scheme of enterprise environmental cost management based on social responsibility report for fangsheng pharmacy.