环境会计核算模式研究外文文献翻译最新译文字数3000多字.docx

环境会计核算模式研究外文文献翻译最新译文字数3000多字.docx

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环境会计核算模式研究外文文献翻译最新译文字数3000多字

文献出处：

MountR.EnvironmentalreportingandaccountinginAustralia:

Progress,prospectsandresearchpriorities[J].ScienceoftheTotalEnvironment,2015,7（3）:

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