2004年国际工程管理会议论文格式-SharesPharmaceutical.PDFVIP

Research on Environmental Accounting Information Disclosure Problems of Shanghai A Shares Pharmaceutical Enterprise WANG Wei School of Accounting Qingdao Binhai University Qingdao, P.R. China Abstract—As heavily polluting enterprises prescribed by the Ministry of environmental protection, pharmaceutical enterprises should disclose environmental accounting information timely and accurately. But in practice the frequent environmental accident questioned the quality of the environmental accounting information. The quality of information disclosed by pharmaceutical companies is unsatisfactory. This paper takes the 2014 financial statements of 42 listed Shanghai A shares enterprises as research objects and carries out the classification, counting and summary of the accounting information announced in the financial statements of the 42 pharmaceutical enterprises. It is found out that the listed pharmaceutical enterprises have problems of a lack of quantitative information, scattering and random information disclosure and weak information announcing consciousness in the aspects of environmental accounting information disclosure and this paper puts forward suggestions for improving the accounting information quality in the pharmaceutical industry. Keywords—pharmaceuticals industry; environmental accounting information; information disclosure quality; social responsibility Ⅰ. INTRODUCTION Pharmaceutical industry is one of the 16 highly polluting industries mentioned in the Guideline of Listing Enterprises Environmental Information Disclosure which is published by the Ministry of Environmental Protection in 2010. According to the requirements in the Disclosure Guideline, the highly polluting listed enterprises must carry out the environmental information disclosure regularly and issue environmental reports. The total output value of Chinese pharmaceutical enterprises takes less than 35 of Gross Domestic Product