医药制造业环境会计信息披露分析——以江中药业为例

Analysis of Environmental Accounting Disclosure in Pharmaceutical Manufacturing Industry—Taking Jiangzhong Pharmaceutical as an Example

摘要: 十九大强调要重视生态环境的建设，实现人类可持续发展。这对于重污染企业来说，需要做好企业生产和经营活动对环境影响的信息披露工作。在环境变化和人口老龄化因素的影响下，人们对健康的关注度上升，医药制造业也成为近几年发展最迅速的产业之一。本文首先分析了整个医药制造业的环境会计信息披露概况，指出该行业现存问题。其次以江中药业为例，从制度、监管、规范、财务指标和人才五个方面，点出医药制造业目前问题的成因。最后，基于以上五个层面提出改进措施，旨在促进我国医药企业对环境会计信息披露的关注，进而促进我国医药企业的绿色健康发展。

Abstract: The 19th CPC National Congress stressed the importance of ecological environment construction to achieve sustainable human development. For heavy pollution enterprises, we should do a good job in the production and operation of environmental impact of information disclosure. With health concerns rising due to environmental changes and population ageing, pharmaceutical manufacturing has become a growing industry in recent years. Taking Jiangzhong pharmaceutical industry as an example, this paper first analyzes the current situation of information disclosure in the whole industry, and secondly, this paper analyzes the annual report and CSR of Jiangzhong pharmaceutical industry from the aspects of the general situation, contents and methods of disclosure, and analyzes the problems of disclosure; finally, proposing measures for improvement based on the above five dimensions. The purpose of this paper is to promote the attention to environmental accounting disclosure by pharmaceutical enterprises in China, and in turn to promote the development of pharmaceutical enterprises in China.