【作者】 赵静；

【导师】 李玉周；

【作者基本信息】 西南财经大学 ， 会计（专业学位）， 2014， 硕士

【摘要】 工业革命以来,全球经济高速发展,环境污染随之出现并逐渐显示出其危害性,给人类的健康、生存环境带来了不可弥补的损失。企业在利用资源发展经济的同时,不可避免的成为环境问题出现的始作俑者,因而不仅要承担环境问题出现以及治理恢复的责任,还应披露为保护环境维持生态平衡、可持续发展的所作所为。在此基础上,环境会计应运而生,把环境问题与经济发展结合起来,使企业在发展的同时既关注经济效益,也注重环境效益。环境会计通过确认、计量、报告企业的环境资产与负债,以及有关环境问题的成本、费用,并对此分析得出环境绩效对企业经济利益和社会发展的相关影响。因此,企业环境会计信息的披露,具有极其重要的作用和意义。医药制造业在保护和增进人民健康、提高生活质量等方面都具有重大作用,是国民经济发展和社会进步的有力助推器。目前,我国医药制造业发展迅速,以化学药品制剂和化学药品原料生产制造为主要组成部分。然而,由于医药制造行业产品种类多、更新速度快、所用材料繁杂,且相当大一部分原材料为有毒有害物质；工艺环节收率不高,从而产生大量成分复杂的废弃物,特别是合成、半合成及发酵类制药所产生的废水,由于浓度高、难降解对环境危害非常大。据环保部公开数据显示,2009年中国制药工业总产值占全国GDP不到3%,而污染排放总量却占到了6%。尤其是高污染、高能耗的原料药制造,对大气、水域的污染尤为严重,是制药工业污染最严重的领域。作为环保部规定的十四个重污染行业之一,应当及时准确的披露环境会计信息,但是在实务中频发的环境事故让我们对医药企业环境会计信息的披露提出质疑,医药企业披露的环境会计信息不尽如人意。鉴于此,本文拟以医药类上市公司为切入点研究我国上市公司环境会计信息的披露,重点探讨披露的模式和内容。本文一共由五个部分组成。第一部分通过绪论,主要介绍本文的选题背景和意义,研究综述、研究思路和方法。第二部分为基本理论概述,用以阐明环境会计信息披露的理论基础制度规范等。第三部分为中外环境信息披露的现状,主要描述国外和我国环境信息披露的状况和特点。第四部分为案例分析,以我国公司和国外公司为例进行具体分析比较。第五部分为研究结论及建议。本文意图通过文献研究、统计分析、案例研究,找出我国上市公司在环境会计信息披露方面与国外的差距并进行分析,兼顾理论研究的可操作性和实用性,为政府制定有关环境会计信息披露的政策、法规等提供建议,为我国上市公司环境会计信息披露体系的构建提供依据。更多还原

【Abstract】 The global economy has entered into a high-speed development period since the industry revolution. Environment pollution has then gradually accumulated and showed its threaten. Enterprises become the initiator of the environmental issues caused when they make full use of resources to develop the economy. Therefor requirements of its corporate responsibility not only to shoulder environmental problems and restore the problems, but also to disclose its efforts to maintain the ecological balance of the environment for sustainable development. On this basis, the environmental accounting came into being, it manages to combine environmental issues with economic development. So that enterprises can pay attention to economic meanwhile to the environmental benefits. By the recognition, measurement, reporting enterprise’s environmental assets and liabilities, as well as costs related to environmental issues, costs, Environmental accounting can reflect the impact on the business environment matter the outcome. So it is an extremely important that disclosure of corporate environmental accounting information.At first, the pharmaceutical manufacturing industry is a significant role which in aspects of protection and promotion of people’s health and also is a powerful booster of economic development and social progress. At present, the rapid development of China’s pharmaceutical industry is composed of chemical preparations and chemical raw materials. However, as many kinds of products are generated, products are updated quickly, complex materials are used, and a large part of the raw materials consist of the toxic and hazardous substances; Because the technology aspects of the yield is not high, so a large amount of complex components of the waste is output, in particular wastewater synthetic, semi-synthetic and fermentation of the resulting class pharmaceutical arising due to the high concentration of refractory are great harmful to the environment. According to Ministry of Environmental Protection publicly available data show that in2009China’s pharmaceutical industrial output value accounted for less than 3%of GDP, while total emissions has accounted for6%. Especially in the manufacture of APIs high pollution, which are high energy consumption, the atmosphere, water pollution is particularly severe, the pharmaceutical industry is the most polluted areas. As one of the fourteen heavy polluting industries Ministry of Environmental Protection paragraph shall timely and accurate disclosure of environmental accounting information. But frequent environmental accidents in practice make us questioned the disclosure of environmental accounting information from pharmaceutical companies, which can’t make the public satisfied. In view of this, this article is intended to take pharmaceutical industry as the entry point to evaluate disclosure of environmental accounting information in listed companies, focusing on the disclosure mode and content.This paper is divided into five parts. The first part introduces the background, significance, framework, and methods of the research. The second part makes a brief analysis of relevant theory, which is involved in the environmental disclosure issues. Then the next part is the present situation of Chinese and foreign environmental information disclosure, mainly describes the current state of our country and foreign environmental information disclosure and their respective characteristics. The fourth part is the case studies, this part compares and analyze Chinese companies and foreign companies. In the final part of this paper is conclusions and recommendations.This paper intents to find the gap in environmental accounting information disclosure of Chinese listed companies and foreign listed companies by normative research, statistical analysis, case studies, and taking into account the theory of operable and practical research, finally provides recommendations for the government to formulate the environmental accounting information disclosure policies, laws and regulations, provide the basis for the construction of accounting information of listing corporation disclosure system.更多还原