制药企业环境会计核算体系构建研究  

Research on the Construction Environmental Accounting System for Pharmaceutical Enterprises

作　　者：田心怡 秦军[1] Xinyi Tian;Jun Qin(School of management,Nanjing University of Posts and Telecommunications,Nanjing,Jiangsu,210000,China†Email:[e-mail])

机构地区：[1]南京邮电大学,江苏南京210000

出　　处：《管理科学与研究（中英文版）》2024年第4期64-71,共8页Management Science and Research

基　　金：江苏省研究生科研与实践创新计划项目支持资助(SJCX23_0235)。

摘　　要：在我国,制药企业的环境会计核算体系尚不完善,面临诸多挑战。本文分析了我国制药企业在环境会计应用中存在的问题,如确认与计量方法不明确、内容不全面等,并提出了构建环境会计核算体系的框架。通过文献回顾和理论分析,建议采用单独设置环境会计科目的模式,明确环境资产、负债、收益和成本的确认与计量方法。同时,根据各环境要素的不同特性提出了相应的计量方法,如历史成本法、现行成本法和可变现价值法等。最后,以K制药公司为例,演示了环境会计核算在实际中的应用。该研究旨在促进制药企业实现经济与环境的双重可持续发展,提升其社会责任和竞争力。In China,the environmental accounting system of pharmaceutical enterprises is not perfect,and faces many challenges.This paper analyzes the problems existing in the application of environmental accounting in pharmaceutical enterprises in China,such as unclear recognition and measurement methods,incomplete content,etc.,and puts forward the framework of constructing the environmental accounting system.Through literature review and theoretical analysis,it is suggested to adopt the mode of setting up separate environmental accounting items,and clarify the recognition and measurement methods of environmental assets,liabilities,revenue and cost.At the same time,according to the different characteristics of each environmental element,the corresponding measurement methods are proposed,such as historical cost method,current cost method and realizable value method.Finally,taking K pharmaceutical company as an example,the application of environmental accounting in practice is demonstrated.This study aims to promote the sustainable development of pharmaceutical enterprises in both economy and environment,and improve their social responsibility and competitiveness.

关 键 词：环境会计 制药企业 核算体系 

分 类 号：F27[经济管理—企业管理]