环境会计之废物管理澳大利亚地方政府的一项研究外文翻译Word格式文档下载.docx
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环境会计之废物管理澳大利亚地方政府的一项研究外文翻译@#@本科毕业论文(设计)@#@外文翻译@#@外文出处Environmentalist,2007(27):
@#@143-154@#@外文作者钱伟罗杰.伯里特@#@原文:
@#@@#@Environmentalaccountingforwastemanagement:
@#@AstudyoflocalgovernmentsinAustralia@#@Introduction@#@AlongwiththegrowingurbanpopulationinAustraliainrecentyears,wastegenerationhasgrownrapidly.Itisestimatedthatmorethan20milliontonnesofsolidwasteiscollectedanddisposedofinlandfillseachyearnationwide(ABS,1998).EvidencesuggeststhatAustralia’slevelofwastegenerationpercapitaisoneofthehighestintheworld(EnvironmentAustralia,2001).Giventhelimitedcapacityoftheecosystemandenvironmentalimpactsofwastedisposaltotheecosystem,theincreasingquantitiesofwastehavebecomeacriticalproblemchallengingsustainabledevelopment.Thishasgeneratedissuesofappropriatewastecontrolandmaterialrecovery.@#@Thereisnodoubtthatlocalgovernmentscanplayanimportantpartinimprovingthesituationandachievingsustainablewastemanagementtargetsinordertomeettheneedsoflocalcommunitiesandfuturegenerations.InAustralia,managementfordomesticandmunicipalwaste,largelyarisingfromdomesticpremises,istheresponsibilityoflocalgovernments.Eventhoughthemanagementofindustrial,commercialandconstructionwasteistheresponsibilityofthegenerator,theend-of-pipedisposalofsuchwasteisoftenunderthecontroloflocalauthorities,mostofwhichowndisposalfacilities.TheAustralianBureauofStatistics(ABS)estimatesthatlocalgovernmentsinAustraliaarespendingbetween$2to$3billionperannumonenvironmentalmanagementandwastemanagementhasaccountedforasignificantamountofenvironmentalprotectionexpenditure(e.g.localgovernmentexpenditureonwastemanagementhasroseto58percentoftotalenvironmentalexpenditureduring2000–01)(ABS,2000–2001).@#@Duetotheincreasingwastegeneration,increasinglandpricesandmorestringentenvironmentalregulation,wastemanagementisbecomingmoreexpensiveandmoreenvironmentallysensitive.Traditionalmanagementandaccountingapproacheshavebeencriticizedbecausetheyareincompleteinscopeandoverlookenvironmentalbenefitandcostinformation(USEPA,1998).Changesfromconventionalaccountingconceptsandapproachestocontemporaryenvironmentalaccountingapproachesemergedinthe1990s(seeSenge,1993;@#@Epstein,1996).Wordssuchas‘full’,‘total’,‘true’and‘lifecycle’areoftenusedinenvironmentalaccountingpracticestoemphasizetheimportanceofabroaderenvironmentalinformationscopeinmanagementdecisionmaking.AnumberofstudieshaveresearchedthedevelopmentoffullcostaccountingandlifecycleassessmentforwastemanagementintheUS(e.g.USEPA,1997;@#@Weitzetal.,1999).However,themethodthesestudieshaveusedislimitedtocasestudies.@#@InAustralia,whilethesignificanceofenvironmentalaccountingissuesinlocalwastemanagementhasbeennoted,thisnewfieldislessstudied.Accordingtotheprincipleofwasteminimizationmadebythe1992AustralianNationalStrategyforEcologicalSustainableDevelopment,wholelifecyclemethodologiesshouldbedevelopedtoevaluatethefullcostoflandfillandwastedisposalfacilities.In1998,EcoLanduseSystems(ELS)(1998)conductedasurveyaboutwastedisposalchargesinAustralianmajorcities.Theyinvestigatedcurrentandprospectivecostsoflandfilldisposal,levelsofchargesandleviesimposedbylocalauthorities,andpoliciesbehindtheestablishmentofthecharges.ItwasfoundthatwastedisposalfeesandchargeshadsignificantlyincreasedinallAustralianmajorcitiessincethe1990s.Onethirdofthecitieswereplanningforfurtherchangesoflandfillchargestocoverfullercosts.However,environmentalinformationcollectionandreportingisstillachallengetoday.AsnotedbytheEnvironmentAustralia(2001),dataonwastegenerationinAustraliaispatchy,andwastedatahasbeencollectedonlyrelativelyrecentlyinsomestatesandterritories.Therelativelyinexactnatureofwasteaccountingandsignificantdatagapscanmakeregionalcomparisondifficult.@#@ThisstudyaimstounderstandtheextenttowhichAustralianlocalgovernmentshaveaccountedforenvironmentalcostsandimpactsofwastestreamsinresponsetothecurrentenvironmentalagenda.ThepurposeofthisstudyistocontributetoourknowledgeofenvironmentalaccountingforwastemanagementregardingAustralianpracticeandtheresultsofthestudywillbeofuseforgovernmentregulatorsandenvironmentalresearcherstodiscoveropportunitiesforandbarrierstoenvironmentalaccountinginlocalgovernmentsandtodeveloppoliciestoencouragethedevelopmentofenvironmentalaccountingapproachesforlocalgovernments.@#@Environmentalaccounting@#@Environmentalaccountinghasbeendefinedinavarietyofwaysandcontexts.ThisstudyusesSenge’s