國外制藥企業(yè)環(huán)保監(jiān)管及其對我國的啟示
發(fā)布時間:2018-07-12 16:34
本文選題:制藥企業(yè) + 環(huán)保制度 ; 參考:《鄭州大學(xué)》2014年碩士論文
【摘要】:目前,我國城鎮(zhèn)化、工業(yè)化得到快速發(fā)展,經(jīng)濟(jì)發(fā)展的同時也帶來了一些不良后果,資源匱乏、能源緊缺、環(huán)境壓力加大已成為制約中國現(xiàn)代化的關(guān)鍵性因素,節(jié)約資源和保護(hù)環(huán)境已成為實現(xiàn)可持續(xù)發(fā)展的根本訴求。隨著十八大“美麗中國”和包括生態(tài)文明建設(shè)在內(nèi)的“五位一體”總布局的提出,生態(tài)文明建設(shè)成為中國特色社會主義發(fā)展道路的必然選擇和創(chuàng)新舉措。 本文基于這樣的背景,對我國制藥行業(yè)的環(huán)境問題進(jìn)行了初步研究。主要涉及兩個方面:一是制藥企業(yè)環(huán)境保護(hù)制度;二是上市制藥企業(yè)環(huán)境信息披露制度和情況。在研究的視角上主要采用中外對比的視角,以美國、歐盟、日本等發(fā)達(dá)國家在這兩方面的做法作為對照,來考察我國的現(xiàn)狀,從而找出差距,總結(jié)適合我國國情和行業(yè)發(fā)展現(xiàn)狀的借鑒之處,提出完善我國制藥行業(yè)環(huán)境保護(hù)制度和上市制藥企業(yè)環(huán)境信息披露制度以及披露水平的建議。在研究方法上采用了文獻(xiàn)研究、比較分析和綜合歸納法。 文章主要分為以下四個章節(jié):第一章為緒論,主要闡明本文的選題背景、研究意義和現(xiàn)狀評述;第二章探討國外制藥企業(yè)環(huán)保制度及對我國的借鑒意義。介紹了發(fā)達(dá)國家先進(jìn)的制藥企業(yè)環(huán)保制度和政策,并與我國的制藥企業(yè)環(huán)保制度進(jìn)行對比,從而找出差距,提出了完善我國制藥企業(yè)環(huán)境保護(hù)制度的若干建議。第三章關(guān)注國內(nèi)外上市藥企的環(huán)境信息披露。先介紹了國內(nèi)以及美國、日本等發(fā)達(dá)國家上市公司環(huán)境信息披露制度情況,然后以我國滬深股市上市的157家主營業(yè)務(wù)涉及制藥的上市企業(yè)為樣本,分析了國內(nèi)制藥企業(yè)環(huán)境信息披露的現(xiàn)狀;隨后以3家國外世界五百強(qiáng)上市藥企為樣本,進(jìn)行了國外制藥企業(yè)環(huán)境信息披露的案例分析。最后進(jìn)行了國內(nèi)外的對比,提出了完善我國上市制藥企業(yè)環(huán)境信息披露的建議。第四章是結(jié)論部分,,對文章得出的結(jié)論進(jìn)行了總結(jié)。
[Abstract]:At present, the rapid development of urbanization and industrialization in our country has brought some adverse consequences along with economic development. The scarcity of resources, the shortage of energy and the increasing environmental pressure have become the key factors restricting China's modernization. Conservation of resources and protection of the environment has become a fundamental demand for sustainable development. With the proposal of the "beautiful China" and the general layout of "five in one" including the construction of ecological civilization, the construction of ecological civilization has become an inevitable choice and innovative measure for the development of socialism with Chinese characteristics. Based on this background, this paper makes a preliminary study on the environmental problems of pharmaceutical industry in China. It mainly involves two aspects: one is the environmental protection system of pharmaceutical enterprises, the other is the environmental information disclosure system and situation of listed pharmaceutical enterprises. In the perspective of research, we mainly adopt the perspective of comparison between China and foreign countries, and compare the practices of the developed countries such as the United States, the European Union, Japan and other developed countries in these two aspects, to examine the current situation of our country, and thus to find out the gap. In this paper, the author sums up the reference points suitable for China's national conditions and industry development, and puts forward some suggestions for perfecting the environmental protection system of pharmaceutical industry and the environmental information disclosure system of listed pharmaceutical enterprises as well as the level of disclosure. Literature research, comparative analysis and comprehensive induction are used in the research methods. The article is divided into the following four chapters: the first chapter is the introduction, mainly expounds the background of this topic, research significance and current situation review; the second chapter discusses the environmental protection system of foreign pharmaceutical enterprises and the significance of reference to our country. This paper introduces the advanced environmental protection systems and policies of pharmaceutical enterprises in developed countries, compares them with those of our country, finds out the gap, and puts forward some suggestions for perfecting the environmental protection system of pharmaceutical enterprises in China. The third chapter focuses on the environmental information disclosure of listed pharmaceutical companies at home and abroad. This paper first introduces the environmental information disclosure system of listed companies in China, as well as developed countries such as the United States and Japan, and then takes 157 listed companies whose main businesses are involved in pharmaceutical companies listed in China's Shanghai and Shenzhen stock markets as samples. The current situation of environmental information disclosure in domestic pharmaceutical enterprises is analyzed, and then the case study of environmental information disclosure of foreign pharmaceutical enterprises is carried out by taking three listed pharmaceutical companies in the world as samples. Finally, the author makes a comparison at home and abroad, and puts forward some suggestions for perfecting the environmental information disclosure of listed pharmaceutical enterprises in China. The fourth chapter is the conclusion part, the conclusion of the article is summarized.
【學(xué)位授予單位】:鄭州大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2014
【分類號】:F416.72;F205
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