Research On Environmental Accounting Information Disclosure Of LY Pharmaceutical Company

In recent years,abnormal weather has frequently appeared,environmental problems have become increasingly prominent,and environmental accounting research is also developing.In addition,the outbreak of COVID-19 has had a huge impact on the world’s medical system.Medical wastes pollute the environment seriously,and damage the ecology and human health.Enhancing the disclosure of environmental accounting information is conducive to improving the corporate image,enhancing the competitiveness of the company,reducing the impact of the company on the environment,and promoting the sustainable development of the company.Therefore,it is very necessary to study the environmental accounting information disclosure of the pharmaceutical manufacturing industry.LY Pharmaceutical Company belongs to the heavy pollution industry.Due to the complexity of the production process,it is difficult to deal with the waste generated.This research takes LY Pharmaceutical Company as the research object,analyzes the development of LY Pharmaceutical Company and the way and content of environmental accounting information disclosure,and studies the current situation of LY Pharmaceutical Company’s environmental accounting information disclosure.According to laws and regulations,the research results of relevant experts,and the characteristics of LY Pharmaceutical Company,the analytic hierarchy process is used to construct an evaluation system from the aspects of completeness and reliability,issue questionnaires,and empower indicators.The content analysis method was used to score the environmental accounting information disclosure of LY Pharmaceutical Company from the three dimensions of significance,quantification and timeliness,so as to obtain the result of the quality of environmental accounting information disclosure of LY Pharmaceutical Company,which was poor in 2016 and poor in 2017-2020 is average,and there is still a lot of room for growth.Through comprehensive analysis,it is found that LY Pharmaceutical Company’s environmental accounting information disclosure tends to disclose favorable information,the disclosure lacks comparability,the location is scattered,and the disclosure content is not comprehensive.At the same time,the causes are analyzed.According to the existing problems and causes of LY Pharmaceutical Company,suggestions are put forward in terms of improving the environmental accounting information disclosure system,strengthening the construction of corporate environmental protection culture,improving the environmental accounting knowledge of accounting personnel,and engaging a third-party audit agency to participate in the audit.This research takes LY Pharmaceutical Company as the research object,and discusses the quality improvement measures of environmental accounting information disclosure by studying the specific environmental accounting information disclosure of enterprises,in order to better solve the practical problems of LY Pharmaceutical Company and improve the quality of its environmental accounting information disclosure,and hope to provide some reference for the industry or related units to analyze and solve problems.