HZ医药股份公司环境会计信息披露问题研究
发布时间：2019-02-28 17:15
【摘要】：良好的环境是我们社会发展和生活的必要条件之一,因此我们每个人都有保护环境的责任。如今自然资源匮乏、生态环境污染渐渐引起了人们的重视,成为不可忽略的社会问题,我国政府在环境保护方面也做了许多的尝试和努力,这体现了政府对环境污染的重视,积极采取措施来保护环境。根据国家有关规定,企业在进行经济活动的过程中,应正视自己给环境带来的污染问题,并考虑出周全的相关环保措施。同时,企业应将在生产经营活动的过程中,与环境有关的业务活动体现在企业报表中,这样可以使利益相关者全面的了解企业的真实情况,充分的考虑到环境要素,更可以为企业的正面形象加分,提高投资者的信心,增强企业的竞争力。使企业能够健康的成长,得到持续稳定的发展。对于环境会计这方面的研究,我国开始的相对较晚,进展也比较迟缓,而且相关的研究大都比较零散,不具有代表性,通常是对企业最近进行的环境方面的会计信息的披露进行收集,整理和总结,从而找到并指出企业在涉及到环境方面会计信息的披露过程中存在哪些问题,提出改进的对策和办法。医药企业更认识到自己在创造经济价值的同时,是以牺牲环境为代价的。因此,企业应该及时采取有效的环保措施,不仅加大环保设备的投入,来预防企业对环境造成的破坏,或缓解所造成的污染,同时也要将这些环境信息通过合适的模式进行披露,这样做才能使投资者以及社会工作的知情权得到保证。本文以与环境会计相关的理论为基础,对HZ医药企业关于环境方面的会计信息的披露情况进行了整理和分类,并对其中存在的问题进行概括,以及对其成因进行了分析。从HZ医药股份公司2014—2015年的年报和社会责任报告中可以看到,公司所披露的内容存在不够完整,披露的模式单一等问题,披露的内容缺乏实质性,随意性很强,其中有利因素过多、对于披露德的环境会计信息也缺乏审核程序,或是第三方鉴定,这就导致企业所披露的信息缺乏可信度和有效性,无法满足信息使用者的需要。产生这些问题的原因在于相关法律法规还不够完善,以及企业和社会的环保意识不够强。解决这些问题德对策主要有:丰富我国企环境会计信息披露的内容;加强企业内外监督,保证环保政策的落实;增加企业环境方面定量信息的披露。希望通过这些措施来增强企业对于环境方面会计信息的披露质量。
[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.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72
[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.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72
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