制药企业环境会计信息披露问题研究

本科论文摘 要随着当今社会经济发展带来的物质财富的积累和人口数日益膨胀问题的日益加剧，环境污染已经成为了全球重点关注的问题。大气污染、水环境污染、气候变暖、资源短缺、垃圾污水处理问题、土地荒漠化不断地扩大以及生物灭绝等严重的生态危机时时刻刻都在威胁着人类的生存的家园，如何保障人类的赖以生存的家园成为了环境会计工作中亟待解决的问题。我国针对愈来愈恶化的环境问题，采取了一系列的措施，2015 年来我国出台了一部比较严格的环保修正案，这部法律的推出让环保法律与时代潮流同频共振、与时俱进，遏制了企业污染环境的行为，也加强了对于各种污染企业的监管力度。在这样的一个大背景下，环境会计逐渐进入大众的视野，成为企业会计核算中的一部分。环境会计信息披露也成为了企业能否长久健康经营的重要信息来源。本文通过资料的搜集和整理，分析了制药企业环境会计信息披露的相关理论，结合当下时代背景，总结了目前我国制药企业的环境信息披露现状，并基于此阐述关于制药企业环境会计信息披露的措施。关键字：制药企业，环境会计，信息披露本科论文AbstractWith the accumulation of material wealth brought by today's social-economic development and the ever-increasing population, the problem of environmental pollution has become a major global concern. Serious ecological crises such as air pollution, water environment pollution, climate warming, resource shortages, waste and sewage treatment problems, the continuous expansion of land desertification and biological extinction are threatening the survival of mankind at all times. How to protect humanity Living a homeland has become an urgent problem to be solved in environmental accounting. China has adopted a series of measures in response to the worsening environmental problems. In 2015, China introduced a strict environmental protection amendment. The introduction of this law allowed environmental protection laws to resonate with the trend of the times and keep pace with the times.Curbed the environmental pollution of enterprises, and strength...