【摘要】：良好的環(huán)境是我們社會(huì)發(fā)展和生活的必要條件之一,因此我們每個(gè)人都有保護(hù)環(huán)境的責(zé)任。如今自然資源匱乏、生態(tài)環(huán)境污染漸漸引起了人們的重視,成為不可忽略的社會(huì)問(wèn)題,我國(guó)政府在環(huán)境保護(hù)方面也做了許多的嘗試和努力,這體現(xiàn)了政府對(duì)環(huán)境污染的重視,積極采取措施來(lái)保護(hù)環(huán)境。根據(jù)國(guó)家有關(guān)規(guī)定,企業(yè)在進(jìn)行經(jīng)濟(jì)活動(dòng)的過(guò)程中,應(yīng)正視自己給環(huán)境帶來(lái)的污染問(wèn)題,并考慮出周全的相關(guān)環(huán)保措施。同時(shí),企業(yè)應(yīng)將在生產(chǎn)經(jīng)營(yíng)活動(dòng)的過(guò)程中,與環(huán)境有關(guān)的業(yè)務(wù)活動(dòng)體現(xiàn)在企業(yè)報(bào)表中,這樣可以使利益相關(guān)者全面的了解企業(yè)的真實(shí)情況,充分的考慮到環(huán)境要素,更可以為企業(yè)的正面形象加分,提高投資者的信心,增強(qiáng)企業(yè)的競(jìng)爭(zhēng)力。使企業(yè)能夠健康的成長(zhǎng),得到持續(xù)穩(wěn)定的發(fā)展。對(duì)于環(huán)境會(huì)計(jì)這方面的研究,我國(guó)開(kāi)始的相對(duì)較晚,進(jìn)展也比較遲緩,而且相關(guān)的研究大都比較零散,不具有代表性,通常是對(duì)企業(yè)最近進(jìn)行的環(huán)境方面的會(huì)計(jì)信息的披露進(jìn)行收集,整理和總結(jié),從而找到并指出企業(yè)在涉及到環(huán)境方面會(huì)計(jì)信息的披露過(guò)程中存在哪些問(wèn)題,提出改進(jìn)的對(duì)策和辦法。醫(yī)藥企業(yè)更認(rèn)識(shí)到自己在創(chuàng)造經(jīng)濟(jì)價(jià)值的同時(shí),是以犧牲環(huán)境為代價(jià)的。因此,企業(yè)應(yīng)該及時(shí)采取有效的環(huán)保措施,不僅加大環(huán)保設(shè)備的投入,來(lái)預(yù)防企業(yè)對(duì)環(huán)境造成的破壞,或緩解所造成的污染,同時(shí)也要將這些環(huán)境信息通過(guò)合適的模式進(jìn)行披露,這樣做才能使投資者以及社會(huì)工作的知情權(quán)得到保證。本文以與環(huán)境會(huì)計(jì)相關(guān)的理論為基礎(chǔ),對(duì)HZ醫(yī)藥企業(yè)關(guān)于環(huán)境方面的會(huì)計(jì)信息的披露情況進(jìn)行了整理和分類(lèi),并對(duì)其中存在的問(wèn)題進(jìn)行概括,以及對(duì)其成因進(jìn)行了分析。從HZ醫(yī)藥股份公司2014—2015年的年報(bào)和社會(huì)責(zé)任報(bào)告中可以看到,公司所披露的內(nèi)容存在不夠完整,披露的模式單一等問(wèn)題,披露的內(nèi)容缺乏實(shí)質(zhì)性,隨意性很強(qiáng),其中有利因素過(guò)多、對(duì)于披露德的環(huán)境會(huì)計(jì)信息也缺乏審核程序,或是第三方鑒定,這就導(dǎo)致企業(yè)所披露的信息缺乏可信度和有效性,無(wú)法滿(mǎn)足信息使用者的需要。產(chǎn)生這些問(wèn)題的原因在于相關(guān)法律法規(guī)還不夠完善,以及企業(yè)和社會(huì)的環(huán)保意識(shí)不夠強(qiáng)。解決這些問(wèn)題德對(duì)策主要有:豐富我國(guó)企環(huán)境會(huì)計(jì)信息披露的內(nèi)容;加強(qiáng)企業(yè)內(nèi)外監(jiān)督,保證環(huán)保政策的落實(shí);增加企業(yè)環(huán)境方面定量信息的披露。希望通過(guò)這些措施來(lái)增強(qiáng)企業(yè)對(duì)于環(huán)境方面會(huì)計(jì)信息的披露質(zhì)量。
[Abstract]:A good environment is one of the necessary conditions for our social development and life, so each of us has the responsibility to protect the environment. Nowadays, natural resources are scarce, ecological and environmental pollution has gradually aroused people's attention, and has become a social problem that cannot be ignored. The Chinese government has also made a lot of attempts and efforts in environmental protection, which reflects the importance that the government attaches to environmental pollution. Take active measures to protect the environment. According to the relevant regulations of the state, enterprises should face up to the pollution problems they bring to the environment in the course of carrying out economic activities, and consider the relevant environmental protection measures carefully. At the same time, the enterprise should reflect the business activities related to the environment in the process of production and operation, so that the stakeholders can fully understand the real situation of the enterprise and fully take into account the environmental elements. It can also increase the positive image of the enterprise, improve the confidence of investors, enhance the competitiveness of enterprises. So that the enterprise can grow up healthily, get the sustainable and stable development. As for the research on environmental accounting, China started relatively late and made relatively slow progress, and most of the related studies are relatively fragmented and not representative. It is usually a collection, collation and summary of recent environmental accounting information disclosures by an enterprise, in order to identify and point out what problems exist in the disclosure process of accounting information related to the environmental aspects of the enterprise. Put forward the countermeasures and methods to improve. Pharmaceutical enterprises are more aware of their economic value, at the same time at the expense of the environment. Therefore, enterprises should take timely and effective environmental protection measures, not only to increase the input of environmental protection equipment, to prevent the enterprise from causing damage to the environment, or to alleviate the pollution caused by it. At the same time, the environmental information should also be disclosed through the appropriate mode, so that investors and social work can be guaranteed the right to know. Based on the theories related to environmental accounting, this paper sorts out and classifies the disclosure of environmental accounting information in HZ pharmaceutical enterprises, generalizes the existing problems, and analyzes its causes. It can be seen from the annual report and social responsibility report of HZ Pharmaceuticals AG in 2014-2015 that the contents disclosed by the company are not complete enough, the disclosure mode is single, and the contents of the disclosure are lacking in substance and very random. There are too many favorable factors, such as lack of audit procedure or third-party appraisal for environmental accounting information of disclosure, which leads to lack of credibility and validity of information disclosed by enterprises and unable to meet the needs of information users. The reasons for these problems are that the relevant laws and regulations are not perfect and the environmental awareness of enterprises and society is not strong enough. The moral countermeasures to solve these problems include: enriching the contents of environmental accounting information disclosure in Chinese enterprises; strengthening the supervision inside and outside enterprises to ensure the implementation of environmental protection policies; and increasing the disclosure of quantitative information in environmental aspects of enterprises. Hope through these measures to enhance the environmental accounting information disclosure quality.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F406.7;F426.72

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