医药制造业环境信息披露研究

摘要在科学革命与产业变革的影响下，生产经营活动不可避免地伴随着日益突出的环境问题。企业是环境资源的主要利用者，应承担环境保护责任。医药制造业在社会公众健康保护方面产生了深远影响，环保部将医药制造业作为重污染行业，由此可见，对医药制造业进行环境信息披露具有一定的现实意义。本文首先对国内外环境会计研究成果进行总结，并阐述了环境会计相关理论。其次选取深交所18家A股上市药企作为样本，分析总体环境信息披露情况，研究其存在的问题并进行深入探讨。此后选取积极披露环境信息且连续十年发布环境报告书的四川科伦药业股份有限公司作为案例公司，研究环境信息披露相关情况，指出环境信息披露存在的优劣势，并进行相应改善建议的提出。关键词：环境信息；医药制造业；信息披露AbstractUnder the influence of scientific revolution and industrial change,productionand business activities are inevitably accompanied by increasingly prominentenvironmental problems.Enterprises are the main utilizers of environmentalresources and should take responsibility for environmental protection.Thepharmaceutical manufacturing industry plays an important role in protecting thepublic health of the society and is also classified as a heavy polluting industry by theMinistry of Environmental Protection,which makes the study of environmentalinformation disclosure in this industry even more valuable.This paper firstly summarizes the research results of environmental accountingat home and abroad,and explains the theories related to environmental accounting.Secondly,18 A-share listed pharmaceutical companies on the Shenzhen StockExchange are selected as a sample to analyze the overall environmentalinformation disclosure situation,study the problems and discuss them in depth.Ltd.,which has been actively disclosing environmental information and publishingenvironmental reports for ten consecutive years,is selected as a case company tostudy its environmental information disclosure,analyze its advantages anddisadvantages of environmental information disclosure,and make reasonablesuggestions accordingly.Key words:Environmental information,Pharmaceutical manufacturing,Information disclosure目录摘Abstract ..II一、绪论1(一)研究背景..1(二)研究目的及意义..2(三)研究内容与方法....3二、环境信息披露相关理论概述4(一)我国环境会计的理论框架...4(二)环境会计信息披露的基础理论..三、文献综述.......8(一)国内研究现状.(二)国外研究现状.·.(三)国内外研究评述...9四、医药制造业环境信息披露现状10(一)医药制造业概况....10(二)医药制造业对环境的影响……·12(三)医药制造业上市公司环境信息披露现状及原因分析.·.·16五、科伦药业环境信息披露分析.......23(一)科伦药业简介...·......23(二)科伦药业环境信息披露现状...23(三)科伦药业环境信息披露启示.……·26(四)科伦药业环境信息披露问题及原因分析....·...·27六、完善医药制造业环境信息披露的建议.........28(一)内部措施..........28(二)外部措施..·30七、总结与展望.32参考文献..致