重污染企业环境会计信息披露质量评价研究—以精华制药企业为例 会计财务管理专业

I 重污染企业环境会计信息披露质量评价研究———以精华制药企业为例摘 要在呼吁生态文明的同时，仍然有许多企业为了自身的利益而违背可持续发展的理念，而制药企业作为高投入、低产出行业，化学物质的产生，五颜六色废水废气的排出严重影响我们的生活环境。环境会计信息披露质量日益贴近生活，应当得到高度重视。本文对制药企业环境会计信息披露的情况作了简单的分析，选取精华制药企业作为案例，了解精华制药企业的环境会计信息披露现状，构建了一个环境会计信息披露体系，用内容评分法客观评价精华制药企业披露的环境会计信息的质量，找出需要注意及整改的地方并对其提出建议。希望本文的研究能促进企业环境会计信息披露的发展，给各重污染行业提个警醒，减少企业对环境的消耗污染。关键词：重污染行业；环境会计信息披露；精华制药企业IIResearch on the Quality Evaluation of Environmental Accounting Information Disclosure in Heavily Polluted Enterprises：A Case Study of Essence Pharmaceutical Enterprises AbstractWhile calling for ecological civilization, there are still many enterprises that violate the concept of sustainable development for their own interests. Pharmaceutical enterprises as a high input and low output industry,the production of chemicals and the pollution of the colorful waste gas and waste water will seriously affect our lives. The quality of environmental accounting information disclosure is increasingly close to life, which should be highly valued. This paper makes a simple analysis on the disclosure of environmental accounting information in pharmaceutical enterprises. This analysis selects a case about essence pharmaceutical enterprises. Firstly, understanding the current situation about environmental accounting information disclosure of essence pharmaceutical enterprises. Secondly, constructing an environmental accounting information disclosure system. Thirdly, using content scoring method to objectively evaluating the quality of environmental accounti...