The Study On The Environmental Accounting Information Disclosure Of Fosun Pharma Company

In order to realize the dream of realizing harmony between human and nature sponsored by the 19^th National Congress of the Communist Party of China,promoting enterprises to pay attention to environment and sustainable development,it makes sense to make environmental factors be incorporated into the accounting system and disclose.Compared with developed countries,Chinese researchers have achieved some theoretical achievements,but it still lacks the comprehensive environmental accounting standards and evaluation system,making the relative people explore how to reasonably conduct environmental accounting and disclosure information from the practical level seems to be more significant.This article firstly analyses the literatures written by domestic and foreign scholars,exploring the content,form,quality and motivation based on the sustainable development theory,stakeholder theory and information asymmetry theory.Secondly,this article researches Fosun Pharma which disclose environmental accounting information firstly in pharmaceutical industry and introduces the its industry background and development status then analyses that the content,motive of its disclosure.Then,the papers establish the quality evaluation system from dimensions of the significance,the quantitative,timeliness,by comparison with the historical disclosure of the company and the horizontal comparison with those of the international counterparts,we find that the level of information disclosure is in the leading position in the domestic counterparts,but there is a big gap with the international counterparts;the problems of environmental accounting information which has flaw in relevance,reliability,timeliness,comparability as well as causes of them.Finally,this paper puts forward some suggestions from the point of view of government,society,industry and enterprise.Comprehensive system design is the cornerstone of the environmental accounting information disclosure.Environmental accounting standards need to be established.In order to improve the disclosure level of the enterprise environmental accounting information,it is necessary to speed up the construction of policies and regulations,increase the supervision of social environment,perfect the information disclosure mechanism and strengthen the management of the enterprise environment.This paper explores the relative problems of environmental accounting information disclosure from the visions of decision-maker,for improving environment accounting standards and audit.