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338-349.
原文
TheResearchofEnvironmentalAccountingMode
MountR
Abstract
Environmentalaccountingresearchbeganinthe1970s.Bemonswrotethesocialcostofpollutioncontrolresearchonconversionandmarin'
sarticle1973accountingproblemsofpollution,hasopenedtheprologueofenvironmentalaccountingresearch.Intothe80scountrieshaveseriousconsequencesfortheenvironmentalpollution,morealert,intuitiveunderstanding,manylargemultinationalcompaniesbegantopreparetheannualenvironmentalspecialexpensebudgets,tosolvetheproblemofenvironmentalprotection.InJune1992,theUnitedNationsheldaconferenceonenvironmentanddevelopmentinBrazil,throughtheconventiononenvironmentalprotection,"
21stcenturyagenda"
willdeterminethesustainabledevelopmentasaguidetothecommondevelopmentoftheglobalstrategyandaction.WasheldinMarch1995,theinternationalaccountingandreportingstandardthirteenthsessionoftheintergovernmentalexpertworkinggroup,themainissueistheenvironmentaccounting;
itmarkstheenvironmentalproblemsinthedevelopmentoftheworldasaimportantsubjecthastodepthdevelopment.
Keywords:
Environmentalaccounting;
Measurement;
Theinternalizationofexternalcosts.Informationdisclosure
1Introduction
Withtheprogressofscienceandtechnology,thedevelopmentofproductivity,thesurgeofpopulation,moreandmoreseriousdamagetonatural,humancausedglobalwarming,acidrain,flood,abnormalclimatephenomena,suchashaveconstituteaseriousthreattohumansurvivalanddevelopment.Thesewidespreadenvironmentalproblemsderivedfromthesocialandeconomicactivitiesofthewholeworld,andasthemaineconomicactivitiesofenterpriseslackbyaccountingsystemarrangement,etc,necessaryconstraints,didnoteffectivelytakeresponsibilitytosociety,naturalenvironmentpollution.Itcausedtheworldattentiontopeopleofinsight,hopetocarryoutinternationalcooperationnormsandconstraintsinenterpriseproductionandbusinessoperationactivitiesaffecttheenvironmentresources.Then,in1998Geneva,Switzerland,theUnitedNationsinternationalaccountingandreportingstandardintergovernmentalexpertworkinggrouponthe15thmeeting,discussandpassedaboutenvironmentalaccountingandreportingsystem,completetheinternationalguide-theannouncementofthepositionofenvironmentalaccountingandreporting.Outofthisguidepointedoutthedirectionfortheresearchofenvironmentalaccounting.Afterthat,tosolvetheproblemofenvironmentalaccounting,manyexpertsandscholarsputforwardtheviewoftheenvironmentalaccountingsystemshouldbeestablished.
Environmentalaccountingsystemisgenerallydividedintotwoaspectsofmacroscopicandmicroscopic.Macroenvironmentaccountingisasocialperspectivetolookatthevalueofresourcesandenvironmentandecologicalenvironmentbalanceproblems.Atthesametime,themicroenvironmentalaccountingasamacroenvironmentaccountingsupport,reflectedtheenterpriseasamemberofthesociety,shouldassumeduetothebusinessactivitiesontheenvironmentpollutioncausedbytheresponsibilityandobligation.Thisrequiresthemicrofieldshouldreflecttheenterpriseenvironmentaccountingsystem,adoptsappropriaterecognitionandmeasurementmethod,comprehensive,continuous,systematicallyreflecttheenterprise'
senvironmentalexpenditureandincome,andtheenvironmentalbehaviorofenterprisestosuperviseandanalysisofinformationrelevanttotheusertoprovidecomprehensiveenterpriseinformation,meettherequirementsofthepublicenterpriseshallbeartheobligationofenvironmentalprotectiondemands.
2Theoverviewofcurrentresearch
Environmentalaccountingasanewbranchofaccountingisacombinationofenvironment,environmentaleconomicsanddevelopmenteconomics,accountingconceptsandknowledge.Accordingly,environmentalaccountinginadditiontoadheringtothebasicprincipleandbasicmethodofaccounting,itatthesametimetoabsorbandreferencetoincludetheenvironment,environmentaleconomics(anditsbranchdisciplinessuchaseconomicsandpollutionhazardseconomics,resourceeconomics,ecologicaleconomics),inthefieldofdevelopmenteconomicsandotherdisciplinesandaseriesofconceptsandmethods,onthisbasistoformasetofenvironmentalaccountingtheoryandmethodsystem.Environmentalaccountingtheoryandmethodofsysteminvolvestheenvironmentaccountinghypothesis,accountingtarget,environmentaccountingobject,etc.Coreatthesametime,involvedinthefieldofenvironmentalaccountingmeasurementproblem,giventheenvironmentaccountingmeasurementaredifferentfromthetraditionalaccounting,environmentaccountingmeasurementbasishasthecharacteristicsofmultiplicity:
opportunitycost,marginalcostandreplacementcostscanactasenvironmentalaccountingmeasurementbasis.Inaddition,inviewofthefuzzinessofenvironmentalaccountingmeasurementcanbereferencetotheprincipleofenvironmentaleconomicsexplained;
Aboutenvironmentalaccountingreport,therearetwomaintypes:
supplementaryreportmodeandindependentmode.Inaddition,aboutthecontentoftheenvironmentalcostaccountingmanagementinvolvesbothenvironmentalfinancialaccountingrecognition,measurement,andembodiestheenvironmentalmanagementaccountingcostcontrol,investmentdecision-making,andtherequirementsofperformanceevaluation.Environmentalaccountingisanimportantpartofimplementingsustainabledevelopmentstrategy.Undertheconceptofsustainabledevelopment,theenterpriseshouldbetheenvironmentalprotectionworkthroughtothewholeprocessofproductionandoperationoftheenterprise.Atthesametime,theassessmentontheoperator'
sfiduciaryduty,shouldnotonlyconsidertheeconomicaccountability,shouldalsoincludethesocialandenvironmentalaccountability.
2.1EnvironmentalaccountingresearchintheUnitedStates
Theresearchandapplicationoftheenvironmentalaccountingisintheleadinglevelintheworld.ThisismainlyduetotheUnitedStatesenvironmentalprotectionagency(hereinafterreferredtoastheEPA)strongimpetus.UndertheimpetusoftheEPA,manyresearchinstitutionsandassociationreleasedthestakeholdersactionagenda:
studioofenvironmentalcostaccountingandcapitalbudgetofareport.Thereport,forthedevelopmentofenvironmentalaccounting,needstosolvetheproblemoffourcenters:
(1)thegoodunderstandingofrelatedtermsandconcepts;
(2)tocreateinternalandexternalmanagementincentives;
(3)education,guidanceandpromotion;
(4)thedevelopmentanddisseminationofanalysistools,methodsandsystems.Sincethen,theEPAenvironmentalaccountingprojectalongthedirectionoftheoreticalresearchandpracticalexperiencesummeduptwo.Inthefirst,firstexpoundsthesignificanceofenvironmentalaccounting,definethebasicconceptsofenvironmentaccounting.Second,EPAwithintheenterpriseenvironmentcostcanbedividedintotraditionalcosts,hiddencosts,orcosts,imageandpublicrelationscostsfourcategories,inadditiontotheexternalsocialcosts.Finally,analyzeshowtheenvironmentaccountingforcostallocation,capitalbudgeting,processorproductdesign,etc.TheEPAarguesthatsuccessfulenvironmentalmanagementsystemmustcarryonthemeasurementofallenvironmentalcosts,andappliedtoavarietyofdecision-making;
Inthesecondaspect,theEPAhasobtainedresultscanbefurtherdividedintothreetypes:
oneistheindividualcasestudy,tosummarizethesuccessfulexperienceoftheworld'
sleadingenterprises.Twoiscaseset,ismainlythestudyofsomeofthesameindustrycompany;
itisthroughthefieldobservationandinterview,questionnairesurveyformabenchmarkstudy.Thecombinationoftheorywithpracticetomaketheenvironmentmoreaccuratelyfindouttheproblemsexistingintheaccountingjob,determinethedirectionoffurtherimprovement.
2.2SouthKorea'
senvironmentalaccounting
Sincethemid-1990-s,SouthKoreansomecompanybegantoresearchenvironmentalaccounting.ThisismainlyoriginatedfromSouthKoreatheincreasedcostofenvironmentalpollutionprevention.SouthKoreancompany’spollutionpreventionandcontrolofcostfrom1993to1999atdouble-digitratehasincreaseddramatically,whichmakestheenterpriseproductcostrising,seriouslyaffectedthemarketcompetitiveness.Ontheotherhand,duetothegovernmentregulationforceincreasingenvironmentalregulationsmakefinancialinstitutionssuchastheexternalcreditorsmorefocusonenterpriseenvironmentalriskandperformance,underpressuretocompaniestolookforcosteffectiveoptimizationmethodtoimproveenvironmentalperformance.Basedonthis,manycompanieshavebeguntorealizetheadvanceoftheimportanceofenvironmentalmanagementstrategyandenvironmentalperformancereport,butthepracticeisinitsinfancy.EnvironmentalaccountingpracticeinordertopromoteSouthKorea,SouthKorea'
senvironmentministry(KMOE)issuedacoveringthescopeofenvironmentalaccountingrelatedabout"
theaccountingstandardsofenvironmentalcostsandliabilities"
report,thepurposeistoprovidetheoreticalbasisandtheintroductionofenvironmentalaccountinginSouthKorearelevantmethods,mainlyincludesthedefinitionofenvironmentalaccounting,environmentalaccountingconceptualframework,andthefieldenvironmentaccountingpracticesandenvironmentalaccountinginSouthKorea,andotherstandarddraft.
3Environmentalaccountingtheoryb