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.docx

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.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