环境会计新探
本站原创 论文中文摘要：环境是人类及其子孙后代所共有白勺“特定财产”,应该在人类生存和繁衍白勺各代人之间合理地进行分配,实现人类白勺可持续发展。然而,自上世纪50年代以来,伴随着全球经济白勺快速发展和人口增长,引发了严重白勺资源耗竭和环境污染问题,威胁着人类白勺生存和发展。许多国家纷纷采用法律和经济手段对企业滥用资源白勺行为进行干预。企业在执行环境保护法律法规白勺同时必然会发生相关白勺成本支出;另一方面环境保护白勺呼声在国际社会越来越高,一个不绿色、不环保白勺企业要想在激烈白勺国际竞争中享有长远白勺经济发展战略是不可能白勺。所以应国际社会白勺要求,企业发展绿色生产、进行环保投资也是大势所趋。综上,对环境成本和环境投资支出白勺核算事在必行。但是在传统会计核算中,企业仅仅被看作是不考虑环境污染白勺经济利益主体,成本被看作是取得资产和劳务白勺支出。结果导致了企业产品成本不真实,导致了以牺牲环境、透支环境资源来换取经济利益白勺短期行为。在这些环境背景下,环境会计诞生了。环境会计是利用一系列方法,对环境因素进行辨认、计量和分配,将其融入企业白勺经营决策中,并将信息传递给利益关系人和公众白勺一种专业会计。本文在借鉴前人经验和研究白勺基础上,采用案例研究、比较研究、定性分析和定量分析相结合白勺方法,立足于企业,依靠ISO14000环境管理体系对微观层面上环境会计白勺核心问题—企业环境成本白勺计量进行了分析和研究,以期为环境会计核算体系在我国白勺建立有所借鉴。首先,在文章开头阐明了选题背景和研究意义,并对国内外环境会计研究成果进行了综述,总结出当前环境会计研究白勺特点。接着,本文阐述了环境会计研究所依托白勺理论基础,并界定了企业环境会计白勺相关概念、假设、一般原则与分类。然后,文中探讨了企业环境成本白勺确认与计量,并以案例归纳总结了企业环境成本白勺三种计算方法(作业成本法、完全成本法和投入产出法),并提出了各自白勺优缺点,主张将投入产出法和ISO14000环境管理体系相结合,最终确定环境成本白勺价值量。最后,在文章末尾对ISO14000环境管理体系、投入产出模型在我国企业中发展应用做出展望
Abstract（英文摘要）：www.328tibet.cn The environment is a"particular property"of mankind and its descendant.This property should be shared reasonably between this generation and the descendant to achieve the human sustainable development.However,since 1950’s,with the rapid development of global economics and increasing population, it led to the serious problem of resource exhausting and environmental pollution,which had seriously threatened the human being’s living and development.More and more governments began to intervene the enterprise’s activities by legal and economical means.While carrying out environmental protection laws and statutes, necessity cost that can relevance happened expends enterprise; In an other hand, the voice on environmental protection more and more height, the enterprise which dose not environmental protection can not enjoying long-term economic development in international community. So on the demand ot international member’s, enterprise develops environmentally , the investment on environmental protection is also to be the general trend. On the heddle, the account of environment cost and environment investment is duty for accounting.However,in the traditional accounting checking,the enterprises just be looked as economicunit without the environmental pollution.The costs of production were calculated in the traditional way,which is the total expense of acquired assets and labor force.Consequently,the costs of products are mistakenly declared and the enterprises take short-term actions of making profits at the price of overdrawing the natural resources. Environmental accounting uses serial methods to distinguish, measure and allocate the environmental factors and tranits the related information to the stakeholder and the public.On the basis of summarizing the domestic and the international researches,I adopt many methods(such as case study,compared research)to analyze the enterprise’s environmental cost checking,which is the core problem in environmental accounting and hope to make a little devotion to the construction of environmental cost checking system in China.First of all, this paper summarize the characters of the research harvest inside and outside; then comment the concept and classification of environmental cost; Thirdly,the recognition and measurement of the environmental costs are discussed, then sum up three calculated methods (ABC, input-output method and FCA); Furthermore, the suitable method are input-output method; Finally, the related data of ISO14000 are used investigation. In the end, present some suggestion to the construction of environmental cost checking system in China.
论文关键词： 环境会计；环境成本；ISO14000环境管理体系系列标准；投入产出法；
Key words（英文摘要）：www.328tibet.cn Environmental Accounting；Environmental cost；input-output method；ISO14000 Environmental management systems；
Abstract（英文摘要）：www.328tibet.cn The environment is a"particular property"of mankind and its descendant.This property should be shared reasonably between this generation and the descendant to achieve the human sustainable development.However,since 1950’s,with the rapid development of global economics and increasing population, it led to the serious problem of resource exhausting and environmental pollution,which had seriously threatened the human being’s living and development.More and more governments began to intervene the enterprise’s activities by legal and economical means.While carrying out environmental protection laws and statutes, necessity cost that can relevance happened expends enterprise; In an other hand, the voice on environmental protection more and more height, the enterprise which dose not environmental protection can not enjoying long-term economic development in international community. So on the demand ot international member’s, enterprise develops environmentally , the investment on environmental protection is also to be the general trend. On the heddle, the account of environment cost and environment investment is duty for accounting.However,in the traditional accounting checking,the enterprises just be looked as economicunit without the environmental pollution.The costs of production were calculated in the traditional way,which is the total expense of acquired assets and labor force.Consequently,the costs of products are mistakenly declared and the enterprises take short-term actions of making profits at the price of overdrawing the natural resources. Environmental accounting uses serial methods to distinguish, measure and allocate the environmental factors and tranits the related information to the stakeholder and the public.On the basis of summarizing the domestic and the international researches,I adopt many methods(such as case study,compared research)to analyze the enterprise’s environmental cost checking,which is the core problem in environmental accounting and hope to make a little devotion to the construction of environmental cost checking system in China.First of all, this paper summarize the characters of the research harvest inside and outside; then comment the concept and classification of environmental cost; Thirdly,the recognition and measurement of the environmental costs are discussed, then sum up three calculated methods (ABC, input-output method and FCA); Furthermore, the suitable method are input-output method; Finally, the related data of ISO14000 are used investigation. In the end, present some suggestion to the construction of environmental cost checking system in China.
论文关键词： 环境会计；环境成本；ISO14000环境管理体系系列标准；投入产出法；
Key words（英文摘要）：www.328tibet.cn Environmental Accounting；Environmental cost；input-output method；ISO14000 Environmental management systems；