我国生物制药行业环境会计信息披露的研究

我国生物制药行业环境会计信息披露的研究以沃森生物为例摘要随着经济的迅猛发展，环境问题日益凸显，这不仅对人民的生活水平造成了负面影响，也对我国经济的健康长远发展产生了一定影响。党的二十大报告强调，要尊重、顺应、保护自然。企业作为环境资源的主要使用者，有义务保护环境。生物制药企业对中国经济做出了重大贡献，但在生产过程中会排放大量的污染物，对环境造成伤害。传统的会计信息披露方法不能满足信息使用者了解企业环境保护的情况，因此，有必要将环境会计的概念引入医药行业的会计体系，完善环境会计的披露制度。本文采用文献分析、比较分析、案例分析等方法，通过分析研究行业环境会计信息披露的方式和内容，对我国生物制药环境会计信息披露的状况综合评述。随后，选择沃森生物公司作为案例，对于其年度报告和社会责任报告中所披露的环境会计信息，进行分析研究，通过研究发现其存在缺乏规范性和实用性不足等问题，并对其存在问题的原因展开了分析。最后，针对生物制药行业内外部问题，提出了一系列对策，包括完善环境会计法律法规、鼓励企业自愿披露并加强内部建设，同时加强相关部门的联合监督等措施，为环境会计信息披露制度在生物制药业的完善和实施提出了合理建议。关键词：生物制药，环境会计，会计信息披露，沃森生物IResearch on Environmental Accounting InformationDisclosure of Chinese biopharmaceutical industry--takingWatson Biology as an exampleAbstractAs the primary user of environmental,enterprises have the obligation to protect theenvironment.Biopharmaceutical companies have made significant contributions to China'seconomy,but they emit a large amount of pollutants during the production process,which can beharmful to the environment.The report of the 20th Party Congress proposes that respect fornature,conformity to nature,and protection of nature are unavoidable requirements for thecomprehensive construction of a modern socialist country.The traditional accounting methodscannot to meet the requirements of environmental protection,the concept of environmentalsafety must be introduced accountingas part of the accounting the system of the pharmaceuticalindustry and the improvement of the disclosure of environmental accounting data system.The purpose of this paper is to use literature,comparative,and case study method to statistically analyze the overall state of environmental accounting information disclosureof biopharmaceuticals in China in terms of information disclosure methods and content.Subsequently,Watson Biological Company Pharmaceutical industry system and improvementof environmental performance disclosure annual report and social responsibility report.Itis found to have issues such as the disclosure method of environmental accountinginformation is arbitrary and the practicalities of disclosing environmental accounting information is insufficient.Finally,corresponding countermeasures are proposed for enterprises in theindustry from both internal and external aspects of the industry:measures such as improving environmental accounting laws and regulations,encouraging voluntary disclosure to strengthen internal construction of enterprises,and strengthening joint supervision of relevantdepartments are mainly proposed to provide reasonable suggestions in order to improve and implement the disclosure system for environmental accounting information in thebiopharma industry.Key Words:biopharmaceutical,environmental accounting,accountinginformation disclosure,Watson BioII目录第1章绪论1.1选题背景及意义....1.1.1选题背景...1.1.2选题意义.1.2研究内容和方法...1.2.1研究内容..21.2.2研究方法..….31.3国内外研究现状..1.3.1国外研究现状..31.3.2国内研究现状.1.3.3文献述评...5第2章相关概念和理论基础...62.1环境会计概述.....…62.1.1环境会计的含义..62.1.2环境会计信息披露.2.2理论基础.......62.2.1可持续发展理论.62.2.2利益相关者理论.·…62.2.3信息不对称理论....72.2.4企业社会责任理论