本文選題：環(huán)境會計 + 信息披露��； 參考：《江西財經(jīng)大學》2016年碩士論文

【摘要】：社會經(jīng)濟的迅猛增強,得益于工業(yè)企業(yè)的壯大和發(fā)展,在給人們提供更高的生活水平的同時,自然環(huán)境卻成為了被忽視的存在。近年來,環(huán)境問題越來越顯著,對經(jīng)濟的影響也越發(fā)消極。由于全球逐漸進入低碳經(jīng)濟時代,企業(yè)生產(chǎn)經(jīng)營活動對環(huán)境的影響愈發(fā)受到廣泛注目。各種各樣的原因都可能導致生態(tài)環(huán)境破壞,但不可否認,最嚴重的污染主要來自于企業(yè)。有數(shù)據(jù)統(tǒng)計,我國由于工業(yè)企業(yè)造成的環(huán)境污染約占污染總量的70%。不僅是政府和投資者,還包括消費者、社會大眾,都越發(fā)對環(huán)境信息的公開有了更高要求,這種訊息使得能源的消耗狀況與環(huán)境污染狀況能夠得到真實的反映。我國可持續(xù)發(fā)展戰(zhàn)略不斷推進,節(jié)能減排政策也影響著各企業(yè),環(huán)境會計信息將成為企業(yè)財務(wù)報告不能或缺的組成部分,信息利用者也會越來越關(guān)注企業(yè)所揭示的這片領(lǐng)域的財務(wù)訊息。如果這些內(nèi)容能得到充分的說明,就能全方位地反映出企業(yè)于生產(chǎn)運營的同時施行的相關(guān)環(huán)保政策與環(huán)保活動對整個企業(yè)的財務(wù)狀況和經(jīng)營成果的影響。醫(yī)藥企業(yè)由于不同于其他類型的企業(yè),其存在的最初目的既是為了保障人類的健康,健康,是個人以及整個社會最珍貴的寶藏。因此,醫(yī)藥企業(yè)背負了與眾不同的責任,必須勇于承擔這些重任,才能獲取社會的信任,獲得更好的發(fā)展機遇。醫(yī)藥行業(yè)正是屬于重污染型行業(yè),對于其能源的消耗和污染的制造都是極其值得關(guān)注的,作為一個既生產(chǎn)健康、又破壞健康的行業(yè),醫(yī)藥行業(yè)的環(huán)境效益不僅牽涉其投資者、債權(quán)人,還牽連其消費者,在多數(shù)情況下,比起其他例如鋼鐵行業(yè),消費者更會在意食品、醫(yī)藥行業(yè)的環(huán)保問題。因此醫(yī)藥行業(yè)的環(huán)境問題不只影響到其資本上的市場競爭力,還極度影響其銷售市場上的競爭力。而其環(huán)境會計信息披露是直接呈現(xiàn)其環(huán)保業(yè)績情況的手段,于是提高其環(huán)境會計信息編制水平十分有必要。近幾年,國家雖然制定了一些與此相關(guān)的指南指引,但尚且還未擬訂出專門針對醫(yī)藥企業(yè)的編制指導以及準則,導致該行業(yè)沒無法與其他類型的行業(yè)做出區(qū)分,無法體現(xiàn)出特殊性,問題較為嚴重,難以進行有效信息的提取,特別是對于外部信息使用者來說監(jiān)管困難。因此探索和研究醫(yī)藥行業(yè)應該如何編制環(huán)境會計信息有著極其重要的效用,在探討其如何有效評估環(huán)境與企業(yè)發(fā)展之間的內(nèi)在影響,如何制定更加合理的環(huán)境政策,如何在堅持成本效益原則的同時實現(xiàn)企業(yè)的可持續(xù)發(fā)展方面有著舉足輕重的作用。根據(jù)醫(yī)藥企業(yè)所具備的特殊性,《社會責任披露指南2.0》發(fā)布了一系列針對醫(yī)藥行業(yè)的核心指標和附加指標,目的是加強醫(yī)藥品質(zhì)量安全監(jiān)督,并保障在醫(yī)藥品生產(chǎn)和研發(fā)的同時,對資源的利用以及對廢棄物的排放控制在合理的范圍內(nèi)。然而許多醫(yī)藥企業(yè)仍然沒有合理的采用這些指標進行披露,有的也是僅僅列示了部分核心指標,大部分企業(yè)只是透露了其并沒有出現(xiàn)超標的情況,沒有違反有關(guān)部門的規(guī)定。另外,在與其他行業(yè)相區(qū)別的特殊指標上也極少列示公布,也很難獲取到其績效方面的信息。除上述之外,醫(yī)藥企業(yè)還有著特殊的責任,就是向群眾傳授健康知識,提升他們的自我維護意識。而大多數(shù)藥企在環(huán)境會計信息報告中均沒有提及這方面信息�？偠灾�,目前中國的藥業(yè)在披露環(huán)境會計信息的報告中體現(xiàn)不了醫(yī)藥企業(yè)的專門性。本文一共分為五個部分:第一部分:引言部分起先描述了此篇論文的研究背景和研究意義,然后對國內(nèi)外研究現(xiàn)狀進行了概括總結(jié),最后對整篇論文的研究思路、研究方法和論文的基本構(gòu)架進行了解釋說明。第二部分:主要是敘述了與環(huán)境會計信息披露相關(guān)的理論概述,包含其內(nèi)涵、披露的內(nèi)容、模式和原則等,還介紹了與之相關(guān)的理論基礎(chǔ)。第三部分:總體介紹了哈藥集團概況,針對其在環(huán)境會計信息披露的內(nèi)容、模式方面的作為展開了研究,并發(fā)現(xiàn)了哈藥集團的編制中透露出的不足以及導致這些問題產(chǎn)生的具體原因。第四部分:主要介紹了同為醫(yī)藥行業(yè)的科倫公司編制出的環(huán)境會計信息的內(nèi)容及模式,并總結(jié)出了他們一些值得借鑒的經(jīng)驗和做法。第五部分:分別針對哈藥集團內(nèi)部和外部給出了一些改進其環(huán)境會計信息披露的措施。例如提高主動性、完善相關(guān)制度、加強監(jiān)管等等。本文采用規(guī)范性研究與案例研究相結(jié)合的方法,參考了大量國內(nèi)外文獻資料,以哈藥集團為例,重點探討該集團環(huán)境會計信息披露的現(xiàn)實情況,在研究中發(fā)現(xiàn)其缺陷,并選取行業(yè)內(nèi)披露較為積極充分的科倫藥業(yè),概括其表現(xiàn)出的優(yōu)勢、歸納啟示并對提升哈藥集團環(huán)境會計信息披露給出可行性意見。
[Abstract]:The rapid growth of social economy has benefited from the growth and development of industrial enterprises. While providing people with higher living standards, the natural environment has become a neglected existence. In recent years, the environmental problems are becoming more and more significant and the impact on the economy is more negative. As a result of the gradual entry into the low carbon economy, the production and operation of enterprises The impact on the environment has become more and more widespread. All kinds of reasons may cause the ecological environment damage, but it is undeniable that the most serious pollution comes mainly from enterprises. There are data statistics that the 70%. of our country's environmental pollution caused by industrial enterprises is not only the government and the investors, but also the consumers and the public. There are more and more requirements for the disclosure of environmental information. This information makes the consumption of energy and the situation of environmental pollution can be truly reflected. The strategy of sustainable development in China is constantly advancing, and the policies of energy saving and emission reduction also affect all enterprises, and the information of environmental accounting will become a component of the inability or lack of the financial report of the enterprise. If the content can be fully explained, it can fully reflect the impact of the relevant environmental policies and environmental activities on the financial situation and management results of the whole enterprise. With other types of enterprises, the original purpose of their existence is not only to protect human health, health, and the most precious treasure of the individual and the society as a whole. Therefore, the pharmaceutical enterprises have a special responsibility and must be brave to bear these responsibilities so as to gain the trust of the society and obtain better opportunities for development. In heavy polluting industries, the consumption of energy and the manufacturing of pollution are of great concern. As a healthy and healthy industry, the environmental benefits of the pharmaceutical industry involve not only investors, creditors, but also their consumers, in most cases, consumers are more likely to be in the steel industry than in other industries such as iron and steel. Therefore, the environmental problems in the pharmaceutical industry are not only affected by the market competitiveness of their capital, but also on the competitiveness of their sales markets. The disclosure of environmental accounting information is a means to directly show its environmental performance, so it is necessary to raise the level of its environmental accounting information. In recent years, although the state has formulated some guidelines related to this, it has not yet drawn up guidelines and guidelines specifically for pharmaceutical enterprises, which leads to the industry's inability to distinguish from other types of industries, which can not reflect the particularity of the industry, and it is difficult to extract effective information, especially for the outside world. It is very important to explore and study how the pharmaceutical industry should compile environmental accounting information, and how to effectively assess the internal influence between the environment and the development of the enterprise, how to formulate a more reasonable environmental policy and how to implement the cost and benefit principle at the same time. The sustainable development of the industry has an important role. According to the particularity of pharmaceutical enterprises, the guide 2.0> of social responsibility disclosure issued a series of key indicators and additional indicators for the pharmaceutical industry. The aim is to strengthen the quality and safety supervision of pharmaceutical products, and to ensure the utilization of resources at the same time in the production and research and development of medicine and medicine. And the waste control is in a reasonable range. However, many pharmaceutical companies still have no reasonable use of these indicators to disclose, and some are only a part of the core indicators. Most enterprises only disclosed that they did not exceed the standard, did not violate the regulations of the relevant departments. In addition, in the other lines. In addition, there is a special responsibility for medical enterprises to impart health knowledge to the masses and improve their self-maintenance awareness. Most pharmaceutical companies have not mentioned this information in the environmental information report. At present, China's pharmaceutical industry can not reflect the specialties of pharmaceutical enterprises in the report of disclosure of environmental accounting information. This article is divided into five parts: the first part: introduction first describes the research background and research significance of this paper, and then summarizes the current research status at home and abroad, and finally to the whole paper The research ideas, research methods and the basic framework of the paper are explained. The second part mainly describes the theoretical overview related to environmental accounting information disclosure, including its connotation, contents, patterns and principles, and the third part: the general introduction of the general situation of the Harbin drug group, aiming at it The contents and patterns of environmental accounting information disclosure were studied, and the deficiencies revealed in the compilation of Harbin drug group and the specific reasons for these problems were found. The fourth part mainly introduced the contents and patterns of environmental accounting information compiled by colen company, which was the same as the pharmaceutical industry, and summed up the results. In the fifth part, we give some measures to improve the disclosure of environmental accounting information both inside and outside of the Harbin drug group, such as improving the initiative, improving the relevant system, and strengthening the supervision. This paper uses a combination of normative and case studies, which is a reference to a large number of domestic and foreign countries. The literature, taking the Harbin drug group as an example, focuses on the reality of the environmental accounting information disclosure of the group, finds its defects in the study, and selects the more active and full disclosure of the colen pharmaceutical industry in the industry, summarizes its advantages, summarizes the enlightenment and gives the feasible suggestions for the promotion of the disclosure of the environmental accounting information of the Harbin drug cluster.
【學位授予單位】：江西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：F426.72;F406.7

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