企业环境会计核算模式及实务研究
本站原创 论文中文摘要：环境会计的研究始于本世纪70年代。以1971年比蒙斯撰写的《控制污染的社会成本转换研究》和1973年马林的文章《污染的会计问题》为代表,揭开了环境会计研究的序幕。进入80年代各国对环境污染造成的严重后果,有了更加清醒、直观的认识,许多大型跨国企业开始编制年度环境特别费用预算,以解决环境保护问题。1992年6月,联合国在巴西召开了环境与发展大会,通过了有关环境保护的公约——《21世纪议程》,确定将可持续发展作为全球的共同发展战略和行动指南。1995年3月,召开了国际会计和报告标准政府间专家工作组第十三届会议,会议的主要议题是环境会计,这标志着环境问题作为世界发展的重要课题已向纵深发展。我国也十分重视环境保护问题。从70年代至今,我国已颁布了多部与环境保护相关的法律法规,为解决环境污染问题提供了有力的法律依据,但没有对环境会计发布具体的法律、规定。因此,进一步研究和完善环境会计的理论和实务已经是一个亟待解决的现实问题。基于上述原因,本文以环境会计核算为主要角度对环境会计在实务中的应用进行研究。所以在文章的构思与写作过程中,文中是从环境会计核算的发展和现状入手,提出研究的目的和意义,并分别探讨了环境会计核算中确认、计量、记录和披露等问题及它们在实际工作中应用的情况。全文分为以下四个部分:第一章,中外环境会计核算研究现状。本章首先以文献综述的形式对环境会计核算研究进行了回顾和展望,明确了国内外环境会计核算研究的最新进展,并表明了当前环境会计研究的重点应该是加强环境会计核算的实务研究,且应在实务研究的基础上,加强环境会计的理论建设,从而开展环境会计的系统性研究。因为会计研究离不开实务,环境会计作为会计的一个分支更是如此,所以应该坚持从实务中来,到实务中去的原则。这也为本文奠定了研究的基调。最后,本章具体阐述了环境会计核算的研究目的与意义、结构思路、写作方法、创新依据等方面的内容。第二章,环境会计的确认与计量。本章作为全文的重点,详细阐述了环境会计核算中的确认与计量问题。确认与计量是环境会计核算的核心所在,当前环境会计难以有效指导实务工作的症结就在于其不能解决对污染进行会计确认与计量的问题。本章结合川化股份沱江污染的案例,以此对环境会计核算工作进行剖析,希望达到指导环境会计核算实务工作的目的。首先,本章从环境会计确认与计量的理论入手,基于经济学和会计学不同的角度对环境会计确认与计量进行了阐述,意在表明上述理论对环境会计核算的指导作用,并指出了环境会计核算研究的前提条件和所受到的约束条件。其次,在阐述环境会计核算理论的基础上,本章对环境会计要素的确认流程进行了研究,勾画出环境成本确认的基本流程和环境负债确认的基本流程,为环境会计实务操作确立了科学的确认流程。再则,本章重点探讨了新企业会计准则对环境会计核算的影响。在环境会计核算中,计量是最为关键的步骤,若新会计准中公允价值计量模式被广泛地采用,则对于环境会计计量研究,将产生较大的影响。特别是生物资产准则的出台为被污染企业对因环境污染所受到损失的核算提供了新的思路,使责任双方可以在公正、公平、公开的条件下,对企业经营活动造成的环境污染损失进行有效计量,从而有利于完善环境会计的核算框架。最后,本章结合某化工厂的实际情况,对环境会计确认与计量的应用条件和方式进行了分析。这首先需要解决外部环境成本内部化的问题,而内部化的关键因素在于选择合适的确认与计量模式进行有效的计量。因此需要对文中提及的确认与计量模式在现实中的应用开展可行性分析,使企业在进行生产经营活动的同时,考虑环境因素对会计确认与计量的影响,并兼顾环境会计的核算工作,提供与环境活动相关的成本管理和经营决策的信息。同时,本章采取案例研究的方式,深入剖析了环境会计确认与计量在实际中的应用情况,并着重对川化股份沱江污染事件进行了分析,希望以此作为建立环境会计核算体系的一个初步尝试。第三章,环境会计成本核算研究。本章主要阐述了作业成本法和生命周期成本法在环境成本核算中的应用问题,其核心内容是如何进行内部环境成本归集、分配与外部环境成本内部化。作业成本法主要是对内提供经营决策判断,为企业提供一种合理分配环境成本的标准。但对环境会计成本核算而言,仅有内部成本核算是远远不够的,究其原因,内部成本核算没有考虑到环境污染问题的外部性、时间性、周期性等因素,忽略了外部压力对环境成本核算的影响,没有从产品生命周期的角度考虑将环境因素纳入成本核算的可能性,难以有效的站在企业生产全过程的高度对环境成本加以确认和计量,所以本文在作业成本法应用的基础上,引入了生命周期成本法,使作业成本的分析范围扩展至企业生产之初,贯穿内部成本核算的全过程,并延伸到未来对环境成本的分析。首先,本章在对作业成本法进行理论阐释后,分析了内部环境成本核算的条件,将成本管理会计的理念运用到环境成本核算中,找出促使发生环境成本的动因,结合实际情况对内部环境成本进行归集与分配,服务于企业的生产经营决策。然后,本章从生命周期成本法的理论分析入手,详细讨论了生命周期成本法与外部压力的关系。在此基础上,着重讨论了在外界压力下企业外部环境成本内部化的问题,并且引入了相关化工企业为预防环境污染进行设备投资、设备运行成本和节约成本的真实数据,以证明实现外部环境成本内部化的可行性。第四章,环境会计信息披露。本章从理论阐释和实务分析两个方面对环境会计信息披露进行了探讨。首先,本章从环境财务信息披露入手,具体从会计报表内的环境信息披露、会计报表外的环境信息披露和招股说明书中的环境信息披露等方面进行了阐述。其次,针对目前我国企业环境报告的现状、环境信息的需要程度和现有企业环境报告的缺陷,提出了环境报告的基本框架,并认为环境报告应该包括使用者与目标、报告主体、报告呈报和报告审计等四个方面的要素。最后,将对上述理论的阐述与中国上市公司的强污染企业的实际情况相结合,分析了此类公司环境会计信息披露的现状,并对污染行业上市公司环境会计信息披露提出了建议与对策。本文的主要贡献在于:首先,依照新颁布的企业会计准则,提出在环境会计核算理论与实务中应采用公允价值作为计量模式的观点。2007年1月1日实施的新会计准,充分强调了公允价值计量模式在对各项资产、负债计量中的运用。这为环境会计核算的计量提供了绝佳的研究与应用契机,从制度上保障了企业与受害人达成一致性污染赔偿金额的可能性,便于实现环境会计核算的计量。其次,结合川化沱江污染事件,以案例分析的形式,逐层剖析了公允价值在环境会计核算中的应用,力求为指导实务工作提供有价值的参照。再则,突出体现了企业环境成本核算中生命周期成本法理念与外部压力的关系,对解决外部环境成本内部化的实务问题进行了初步探讨。最后,选取了多家强污染上市公司作为研究样本,以招股说明书中环境保护信息的披露为研究对象,从历年的信息披露中找出环境信息披露的变化趋势,借以说明当前中国上市公司环境信息披露的情况。本文研究不足在于,对文中某些环境会计核算的实施问题分析尚不深入,提出的公允价值计量模式在环境会计中的应用有待于实践的检验,但限于笔者学识和目前的时间、条件,未能一一探究。对文中不足之处,恳请各位老师批评指正
Abstract（英文摘要）： Environmental accounting began in 1970s. In 1971, The Research of Pollution Controlling in Respect of Tranerred Social Cost and in 1973 the article Accounting Issues Caused by Environmental Pollution is the ancestors of environmental accounting research. In the beginning of 1980s, more and more countries recognized the serious consequences caused by pollution. Many multi-national enterprises began to combat special budget for environmental pollution. In June of 1992, UN held a meeting for environmental pollution, then in March of 1995 international accounting held a 13th meeting whose the main purpose was for environmental accounting which represented environmental accounting had a clear direction toward thorough research.As for China, we had established more laws and regulations in respect of environmental protection. But we need a more useful accounting direction to deal with environmental issues. In above reasons, we analyze the recognition, measurement, recording and disclosure in terms of environmental accounting study. The whole paper has classified in four aspects:The first chapter, the analysis of environmental accounting study in current situation. We he known the recent development which gives the useful implication of practical research. Then, the purpose, the configuration, the method and the creative ideas he been mentioned at first.The second chapter, the recognition and measurement of environmental accounting. As the core section, it illustrates the problems of recognition and measurement of environmental accounting. In addition, this section takes Chuanhua co, Ltd as an example to analyze environmental accounting issues.First of all, this section begins to illustrate the recognition and measurement of environmental accounting in theoretical aspect in accounting and economics field to illustrate.Secondly, on the basis of theoretical description, the section has depicted the recognition procession.Thirdly, the section considers the effect of new accounting standards in respect of environmental accounting. In particular, fair value is the measurement that has been used widely. Compared with previous accounting standards, the new one emphasizes on accounting information quality in respect of relevance. The most important change is to measure losses caused by environmental pollution.Finally, this section together with practical issues, analyzes the conditions of recognition and measurement of environmental accounting, which requires firstly to solve external cost, make it internally so as to provide relevant management information. Meanwhile, this section takes advantage of practical research, thoroughly analyzes practical issues of recognition and measurement of environmental accounting. Moreover, it takes the pollution accident as an example to establish environmental accounting system.In the third chapter, the environmental accounting cost management. The section uses Activity-based-Costing (ABC) method and Life-cycled-Costing (LCC) method to solve practical problems in environmental accounting. The core concept is how to allocate internal cost and make external cost internally. This Activity-based -Costing is for operating judgment and operation which is a kind of benchmark in aspect of allocating environmental cost. However, environmental accounting needs to consider more elements in respect of externality and timeliness. If these elements are ignored, it is hard to analyze cost procession as a whole. That is the reason why takes Life-cycled-Costing method to expand the scope of production from now to future.First of all, the section analyzes cost management conditions, which makes use of its conception to find cost drivers, together with practical conditions ascribing and allocating cost to serve operation judgment. And then, the section describes the relationship between external pressure and Life-cycled-Costing method. Moreover, there is an emphasis on how to deal with externality. Furthermore, it addresses the probability of the internalized cost.In the forth chapter, the disclosure of environmental information. This chapter illustrates theory and practice in two aspects.First of all, the section summarizes the current ways of environmental accounting information disclosure. Meanwhile, targeting to the need of environmental information, it discusses the relevant elements of environmental report.Finally, this section puts above theories together, targeting by listing enterprises analyzes the current conditions of environmental accounting information disclosure, gives unique ideas and useful suggestions.The creative ideas of this abstract are:First of all, fair value in new accounting standards is playing an important role due to more relevant information provided compared with previous accounting standards. This is the tendency that complies with international accounting standards.Secondly, the case study of Chuanhua pollution accident analyzes fair value step by step, which in a logical procedures combined with accounting theories, is meaningful in respect of empirical study.Thirdly, there is an emphasis on the relationship between Life-cycled-Costing method and external pressure in environmental accounting.Finally, selecting listing enterprises of IPO prospectus as samples, finding the tendency of environmental accounting information disclosure, embodies the current situation of environmental accounting information disclosure.
论文关键词： 环境会计核算；确认；计量；外部成本内部化；信息披露；生命周期成本法；作业成本法；
Key words（英文摘要）： environmental accounting；recognition；measurement；information disclosure；external cost；internality；
Abstract（英文摘要）： Environmental accounting began in 1970s. In 1971, The Research of Pollution Controlling in Respect of Tranerred Social Cost and in 1973 the article Accounting Issues Caused by Environmental Pollution is the ancestors of environmental accounting research. In the beginning of 1980s, more and more countries recognized the serious consequences caused by pollution. Many multi-national enterprises began to combat special budget for environmental pollution. In June of 1992, UN held a meeting for environmental pollution, then in March of 1995 international accounting held a 13th meeting whose the main purpose was for environmental accounting which represented environmental accounting had a clear direction toward thorough research.As for China, we had established more laws and regulations in respect of environmental protection. But we need a more useful accounting direction to deal with environmental issues. In above reasons, we analyze the recognition, measurement, recording and disclosure in terms of environmental accounting study. The whole paper has classified in four aspects:The first chapter, the analysis of environmental accounting study in current situation. We he known the recent development which gives the useful implication of practical research. Then, the purpose, the configuration, the method and the creative ideas he been mentioned at first.The second chapter, the recognition and measurement of environmental accounting. As the core section, it illustrates the problems of recognition and measurement of environmental accounting. In addition, this section takes Chuanhua co, Ltd as an example to analyze environmental accounting issues.First of all, this section begins to illustrate the recognition and measurement of environmental accounting in theoretical aspect in accounting and economics field to illustrate.Secondly, on the basis of theoretical description, the section has depicted the recognition procession.Thirdly, the section considers the effect of new accounting standards in respect of environmental accounting. In particular, fair value is the measurement that has been used widely. Compared with previous accounting standards, the new one emphasizes on accounting information quality in respect of relevance. The most important change is to measure losses caused by environmental pollution.Finally, this section together with practical issues, analyzes the conditions of recognition and measurement of environmental accounting, which requires firstly to solve external cost, make it internally so as to provide relevant management information. Meanwhile, this section takes advantage of practical research, thoroughly analyzes practical issues of recognition and measurement of environmental accounting. Moreover, it takes the pollution accident as an example to establish environmental accounting system.In the third chapter, the environmental accounting cost management. The section uses Activity-based-Costing (ABC) method and Life-cycled-Costing (LCC) method to solve practical problems in environmental accounting. The core concept is how to allocate internal cost and make external cost internally. This Activity-based -Costing is for operating judgment and operation which is a kind of benchmark in aspect of allocating environmental cost. However, environmental accounting needs to consider more elements in respect of externality and timeliness. If these elements are ignored, it is hard to analyze cost procession as a whole. That is the reason why takes Life-cycled-Costing method to expand the scope of production from now to future.First of all, the section analyzes cost management conditions, which makes use of its conception to find cost drivers, together with practical conditions ascribing and allocating cost to serve operation judgment. And then, the section describes the relationship between external pressure and Life-cycled-Costing method. Moreover, there is an emphasis on how to deal with externality. Furthermore, it addresses the probability of the internalized cost.In the forth chapter, the disclosure of environmental information. This chapter illustrates theory and practice in two aspects.First of all, the section summarizes the current ways of environmental accounting information disclosure. Meanwhile, targeting to the need of environmental information, it discusses the relevant elements of environmental report.Finally, this section puts above theories together, targeting by listing enterprises analyzes the current conditions of environmental accounting information disclosure, gives unique ideas and useful suggestions.The creative ideas of this abstract are:First of all, fair value in new accounting standards is playing an important role due to more relevant information provided compared with previous accounting standards. This is the tendency that complies with international accounting standards.Secondly, the case study of Chuanhua pollution accident analyzes fair value step by step, which in a logical procedures combined with accounting theories, is meaningful in respect of empirical study.Thirdly, there is an emphasis on the relationship between Life-cycled-Costing method and external pressure in environmental accounting.Finally, selecting listing enterprises of IPO prospectus as samples, finding the tendency of environmental accounting information disclosure, embodies the current situation of environmental accounting information disclosure.
论文关键词： 环境会计核算；确认；计量；外部成本内部化；信息披露；生命周期成本法；作业成本法；
Key words（英文摘要）： environmental accounting；recognition；measurement；information disclosure；external cost；internality；