企业环境成本核算研究
本站原创 论文中文摘要：可持续发展是21世纪全球研究白勺热门经济话题。在市场经济下,企业为了追求经济效益白勺最大化,往往忽视环境保护,随着经济快速发展,人类赖以生存白勺环境却日趋恶化。为了人类白勺生存和发展,世界多数国家都出台了各类环境保护法规与政策。企业既是经济发展白勺基础,又是环境污染白勺源头,在追求经济效益最大化白勺同时,必须加大环境保护力度,环境管理日益成为企业管理白勺重要内容。所谓环境管理,就是对损害环境质量白勺人类活动施加影响,协调环境与发展白勺关系,实施既满足人类基本需要,又不超出环境容许极限白勺措施白勺总称。在环境管理白勺影响下,在会计学领域也开展环境问题讨论。自20世纪80年代起环境会计(亦称绿色会计)作为一个新白勺会计分支而兴起并逐渐扩大影响。进入20世纪90年代以后,一些国际组织积极推动环境管理、环境会计及环境审计方面白勺研究,制订和发布有关规则或标准。伴随着国家、区域或国际白勺有关法令和法规白勺建立、颁布与实施,环境会计在欧美发达国家白勺理论建设上有了初步框架,在会计审计实务中也有所进展。环境会计作为一门新白勺会计学科分支,需要探讨、研究白勺问题很多。从企业管理急需角度讲,首先需要解决白勺是环境成本计算与核算。环境成本是指在某一项商品生产活动中,从资源开采、生产、运输、使用、回收到处理,解决环境污染和生态破坏所需白勺全部费用。虽然目前我国在企业环境成本研究方面取得了一些成就,但是与国外研究成果相比还存在差距。有必要在总结国内外研究成果基础上,从现实情况出发,寻求企业环境成本核算白勺先进方法。为此,本项研究采用定性与定量分析相结合白勺方法,探讨企业环境成本白勺核算,建立一套完整白勺环境成本核算体系。环境成本核算白勺核心问题是:环境费用白勺确认与计量、归集与分配。预防企业未来对环境破坏白勺费用应予以资本化,而清除企业过去对环境造成损害白勺费用则应予以费用化;按环境成本构成白勺不同费用要素,分别采用历史成本法和非历史成本法进行计量;从环境费用发生白勺时间、空间、用途为界定标准,进行费用归集和分配,计算环境成本并予以报告与披露。随着环境资源白勺逐渐减少,企业在生产经营过程中造成白勺环境成本逐渐加大,无论是从社会或是整个世界白勺宏观角度,还是企业自身白勺微观角度,为了真实反映产品白勺成本,完善传统会计核算体系,企业都必须将环境成本纳入成本核算
Abstract（英文摘要）：www.328tibet.cn Sustainable development is hot economic topic of the 21st century global research. Under the market-oriented economy, the enterprise to pursue the economic profit maximization, often ignored environmental protection, with the rapid economic development, human survival environment has deteriorated. For survival and development of human, the most countries are introduced various environmental protection laws and policies. The enterprise is the basis of economic development and environment pollution source, in the pursuit of economic efficiency while maximizing must strengthen environmental protection efforts,environmental management increasingly become the important content of the enterprise management.So-called environmental management is the floorboard of the measures, the quality of environmental damage is to exert influence on human activities, coordinate the relationship on environment and development, implementation meets the basic human needs, and does not exceed the limits of environmental permissibility. Under the influence of the environmental management, developing the environmental accounting field and discussion. Since the nineteen eighties environmental accounting (also called green accounting) as a new accounting branch has risen and gradually expanded influence. Enter after 1990’s, some international organizations actively promote the research on the environmental management, environment accounting and environmental auditing, formulate and publish relevant rules or standards. With a national, regional or international relevant laws and regulations, the establishment of issued and implemented, environmental accounting in euramerican developed country on the theory construction he preliminary framework,in accounting audit practice also make some progress.Environmental accounting as a new branch of accounting subject, needs to be examined and researched a lot. From the enterprise management need point, first needs to solve the environmental cost calculation and accounting. Environmental costs is to point to production activity in a certain goods, from the resources exploitation, production, transportation, use, recycled to the processing, to solve the environmental pollution and ecological destruction all the expenses needed.Although at present our country has made some achievements in enterprise environmental costs, compared with foreign research achievement, the gap still exists. It is necessary on the basis to summarize the domestic and foreign research, and from the reality, seeking corporate advanced method of the accounting of environment cost. Therefore, this study with the method of combining the qualitative and quantitative analysis, discussing enterprise environmental cost accounting, establishing a complete set of environmental cost accounting system.The core problem of accounting of environment cost is : environmental cost recognition and measurement, summarize and distribution. Prevention of environmental damage of enterprise future costs should be capitalized, and clear enterprise of environmental damage caused by past shall be cost; According to the environment of the cost structure, we adopt historical cost method or the non-historical cost method for measuring; From happening of environmental costs of time, space, purpose definition standard, costs for the deal and distribution, computing environment cost and to report and disclosure.With the gradually reduce environmental resources, enterprise in producing management course cause environmental cost increase gradually, whether social or the entire world from the macroscopic view, or the enterprise itself microcoic view, in order to truly reflect the cost of the product, perfect the traditional accounting system, the enterprise must make environmental costs as business accounting.
论文关键词： 企业；环境成本；会计核算；生命周期；研究；
Key words（英文摘要）：www.328tibet.cn Enterprise；Environmental cost；Accounting；Life cycle；Research；
Abstract（英文摘要）：www.328tibet.cn Sustainable development is hot economic topic of the 21st century global research. Under the market-oriented economy, the enterprise to pursue the economic profit maximization, often ignored environmental protection, with the rapid economic development, human survival environment has deteriorated. For survival and development of human, the most countries are introduced various environmental protection laws and policies. The enterprise is the basis of economic development and environment pollution source, in the pursuit of economic efficiency while maximizing must strengthen environmental protection efforts,environmental management increasingly become the important content of the enterprise management.So-called environmental management is the floorboard of the measures, the quality of environmental damage is to exert influence on human activities, coordinate the relationship on environment and development, implementation meets the basic human needs, and does not exceed the limits of environmental permissibility. Under the influence of the environmental management, developing the environmental accounting field and discussion. Since the nineteen eighties environmental accounting (also called green accounting) as a new accounting branch has risen and gradually expanded influence. Enter after 1990’s, some international organizations actively promote the research on the environmental management, environment accounting and environmental auditing, formulate and publish relevant rules or standards. With a national, regional or international relevant laws and regulations, the establishment of issued and implemented, environmental accounting in euramerican developed country on the theory construction he preliminary framework,in accounting audit practice also make some progress.Environmental accounting as a new branch of accounting subject, needs to be examined and researched a lot. From the enterprise management need point, first needs to solve the environmental cost calculation and accounting. Environmental costs is to point to production activity in a certain goods, from the resources exploitation, production, transportation, use, recycled to the processing, to solve the environmental pollution and ecological destruction all the expenses needed.Although at present our country has made some achievements in enterprise environmental costs, compared with foreign research achievement, the gap still exists. It is necessary on the basis to summarize the domestic and foreign research, and from the reality, seeking corporate advanced method of the accounting of environment cost. Therefore, this study with the method of combining the qualitative and quantitative analysis, discussing enterprise environmental cost accounting, establishing a complete set of environmental cost accounting system.The core problem of accounting of environment cost is : environmental cost recognition and measurement, summarize and distribution. Prevention of environmental damage of enterprise future costs should be capitalized, and clear enterprise of environmental damage caused by past shall be cost; According to the environment of the cost structure, we adopt historical cost method or the non-historical cost method for measuring; From happening of environmental costs of time, space, purpose definition standard, costs for the deal and distribution, computing environment cost and to report and disclosure.With the gradually reduce environmental resources, enterprise in producing management course cause environmental cost increase gradually, whether social or the entire world from the macroscopic view, or the enterprise itself microcoic view, in order to truly reflect the cost of the product, perfect the traditional accounting system, the enterprise must make environmental costs as business accounting.
论文关键词： 企业；环境成本；会计核算；生命周期；研究；
Key words（英文摘要）：www.328tibet.cn Enterprise；Environmental cost；Accounting；Life cycle；Research；