%0 Journal Article
%T 东北制药集团的环境信息披露研究<br>Environmental Information Disclosure Study of Northeast Pharmaceutical Group
%A 何美
%A 冯婷婷
%A 宋廷瑞
%J Frontiers of International Accounting
%P 351-359
%@ 2169-2580
%D 2025
%I Hans Publishing
%R 10.12677/fia.2025.142042
%X 这篇研究论文以东北制药集团为案例&#65292;分析了其环境会计信息披露的现状、存在的问题及成因&#65292;并提出了相应的改进建议。文章首先梳理了国内外环境会计信息披露的研究文献&#65292;然后介绍了东北制药集团的基本情况及其环境信息披露的方式和内容&#65292;重点分析了其在污染物排放、环保设备投资、环境财务信息等方面的披露情况&#65292;并通过与实际处罚情况和环保绩效排名进行对比&#65292;揭示了披露信息存在的问题。最后&#65292;文章从完善法治建设、培养专业人才、加强监督等方面提出了改进建议。<br>This research paper takes Northeast Pharmaceutical Group as a case, analyzes the current situation, existing problems and causes of its environmental accounting information disclosure, and puts forward corresponding suggestions for improvement. Article first combed the environmental accounting information disclosure at home and abroad, and then introduced the basic situation of northeast pharmaceutical group and the way of environmental information disclosure and content, mainly analyzes the investment in the emissions, environmental protection equipment, environmental financial information disclosure, and through the actual punishment and environmental performance ranking, reveals the disclosure of information problems. Finally, the article on the improvement of the rule of law construction, training professional talents, suggestions for improvement are put forward in strengthening supervision.
%K 东北制药&#65292
%K 环境会计&#65292
%K 信息披露<br>Northeast Pharmaceutical
%K Environmental Accounting
%K Information Disclosure
%U http://www.hanspub.org/journal/PaperInformation.aspx?PaperID=110590