Environmental Accounting Information Disclosure Research Of Qizheng Tibetan Medicine Co.LTD.

Environmental problems and people's daily lives has close relationship,but the increasingly serious environmental problems bring a lot of trouble to our life.The pharmaceutical industry is an important part of our national economy,also have a greater impact on the environment pollution industry.This paper selects a typical representative of the pharmaceutical listed companies-Qizheng Tibetan medicine co.LTD.(herein after referred to as "Qizheng Tibetan medicine)as the research object,through analysis of the enterprise annual financial statements published and the social responsibility report,Main purpose is to understand the present situation of disclosure,and then find the problems of the enterprise and to build the disclosure system and applied it.According to the characteristics of this subject,I mainly use content analysis and literature research to analyze the subject.Firstly,I studied some domestic and foreign scholars about the subject,I found that foreign scholars of the topic earlier than domestic scholars,but they have begun to study this subject from different angles,and focus on the contents,the way and other aspects.Secondly,I introduced the present situation of environmental accounting information disclosure of Qizheng and well as the existing problems.This chapter mainly adopts content analysis method to analysis Qizheng published annual report and the social responsibility report in recent five year's.It can be found that serious problem hide in the disclosure,for instance the disclosure of the content was less and the data cannot be compared and the information was irregular.Thirdly,to build the environment accounting information disclosure system and applied to enterprises,including the necessity of building system,the objective,the contents,the index,the way and the application of environmental accounting information disclosure.The mainly content of disclosure includes the environment accounting information and environmental management information.The index of disclosure including environmental assets,environmental liabilities,environmental benefits and costs;Environmental management indicators including the environmental policy information,environmental protection and recycle the information such as pollutant.Finally,I put forward the Qizheng Tibetan medicine environmental accounting information disclosure architecture.The implementation of safeguard measures from the national level,industry level and enterprise level are discussed.