哈药集团环境会计信息披露问题探讨

发布时间：2018-06-11 10:23

本文选题：环境会计 + 信息披露　；参考：《江西财经大学》2016年硕士论文

【摘要】：社会经济的迅猛增强,得益于工业企业的壮大和发展,在给人们提供更高的生活水平的同时,自然环境却成为了被忽视的存在。近年来,环境问题越来越显著,对经济的影响也越发消极。由于全球逐渐进入低碳经济时代,企业生产经营活动对环境的影响愈发受到广泛注目。各种各样的原因都可能导致生态环境破坏,但不可否认,最严重的污染主要来自于企业。有数据统计,我国由于工业企业造成的环境污染约占污染总量的70%。不仅是政府和投资者,还包括消费者、社会大众,都越发对环境信息的公开有了更高要求,这种讯息使得能源的消耗状况与环境污染状况能够得到真实的反映。我国可持续发展战略不断推进,节能减排政策也影响着各企业,环境会计信息将成为企业财务报告不能或缺的组成部分,信息利用者也会越来越关注企业所揭示的这片领域的财务讯息。如果这些内容能得到充分的说明,就能全方位地反映出企业于生产运营的同时施行的相关环保政策与环保活动对整个企业的财务状况和经营成果的影响。医药企业由于不同于其他类型的企业,其存在的最初目的既是为了保障人类的健康,健康,是个人以及整个社会最珍贵的宝藏。因此,医药企业背负了与众不同的责任,必须勇于承担这些重任,才能获取社会的信任,获得更好的发展机遇。医药行业正是属于重污染型行业,对于其能源的消耗和污染的制造都是极其值得关注的,作为一个既生产健康、又破坏健康的行业,医药行业的环境效益不仅牵涉其投资者、债权人,还牵连其消费者,在多数情况下,比起其他例如钢铁行业,消费者更会在意食品、医药行业的环保问题。因此医药行业的环境问题不只影响到其资本上的市场竞争力,还极度影响其销售市场上的竞争力。而其环境会计信息披露是直接呈现其环保业绩情况的手段,于是提高其环境会计信息编制水平十分有必要。近几年,国家虽然制定了一些与此相关的指南指引,但尚且还未拟订出专门针对医药企业的编制指导以及准则,导致该行业没无法与其他类型的行业做出区分,无法体现出特殊性,问题较为严重,难以进行有效信息的提取,特别是对于外部信息使用者来说监管困难。因此探索和研究医药行业应该如何编制环境会计信息有着极其重要的效用,在探讨其如何有效评估环境与企业发展之间的内在影响,如何制定更加合理的环境政策,如何在坚持成本效益原则的同时实现企业的可持续发展方面有着举足轻重的作用。根据医药企业所具备的特殊性,《社会责任披露指南2.0》发布了一系列针对医药行业的核心指标和附加指标,目的是加强医药品质量安全监督,并保障在医药品生产和研发的同时,对资源的利用以及对废弃物的排放控制在合理的范围内。然而许多医药企业仍然没有合理的采用这些指标进行披露,有的也是仅仅列示了部分核心指标,大部分企业只是透露了其并没有出现超标的情况,没有违反有关部门的规定。另外,在与其他行业相区别的特殊指标上也极少列示公布,也很难获取到其绩效方面的信息。除上述之外,医药企业还有着特殊的责任,就是向群众传授健康知识,提升他们的自我维护意识。而大多数药企在环境会计信息报告中均没有提及这方面信息。总而言之,目前中国的药业在披露环境会计信息的报告中体现不了医药企业的专门性。本文一共分为五个部分:第一部分:引言部分起先描述了此篇论文的研究背景和研究意义,然后对国内外研究现状进行了概括总结,最后对整篇论文的研究思路、研究方法和论文的基本构架进行了解释说明。第二部分:主要是叙述了与环境会计信息披露相关的理论概述,包含其内涵、披露的内容、模式和原则等,还介绍了与之相关的理论基础。第三部分:总体介绍了哈药集团概况,针对其在环境会计信息披露的内容、模式方面的作为展开了研究,并发现了哈药集团的编制中透露出的不足以及导致这些问题产生的具体原因。第四部分:主要介绍了同为医药行业的科伦公司编制出的环境会计信息的内容及模式,并总结出了他们一些值得借鉴的经验和做法。第五部分:分别针对哈药集团内部和外部给出了一些改进其环境会计信息披露的措施。例如提高主动性、完善相关制度、加强监管等等。本文采用规范性研究与案例研究相结合的方法,参考了大量国内外文献资料,以哈药集团为例,重点探讨该集团环境会计信息披露的现实情况,在研究中发现其缺陷,并选取行业内披露较为积极充分的科伦药业,概括其表现出的优势、归纳启示并对提升哈药集团环境会计信息披露给出可行性意见。
[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.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F426.72;F406.7

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