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

1、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：#Environmental accounting for waste management :# A study of local governments in Australia#Introduction#Along with the growing urban population in Australia in recent years, waste generation ha

2、s grown rapidly. It is estimated that more than 20 million tonnes of solid waste is collected and disposed of in landfills each year nationwide （ABS, 1998）. Evidence suggests that Australias level of waste generation per capita is one of the highest in the world （Environment Australia, 2001）. Given

3、the limited capacity of the ecosystem and environmental impacts of waste disposal to the ecosystem, the increasing quantities of waste have become a critical problem challenging sustainable development. This has generated issues of appropriate waste control and material recovery. #There is no doubt

4、that local governments can play an important part in improving the situation and achieving sustainable waste management targets in order to meet the needs of local communities and future generations. In Australia, management for domestic and municipal waste, largely arising from domestic premises, i

5、s the responsibility of local governments. Even though the management of industrial, commercial and construction waste is the responsibility of the generator, the end-of-pipe disposal of such waste is often under the control of local authorities, most of which own disposal facilities. The Australian

6、 Bureau of Statistics （ABS） estimates that local governments in Australia are spending between $2 to $3 billion per annum on environmental management and waste management has accounted for a significant amount of environmental protection expenditure （e.g. local government expenditure on waste manage

7、ment has rose to 58 per cent of total environmental expenditure during 200001） （ABS, 20002001）. #Due to the increasing waste generation, increasing land prices and more stringent environmental regulation, waste management is becoming more expensive and more environmentally sensitive. Traditional man

8、agement and accounting approaches have been criticized because they are incomplete in scope and overlook environmental benefit and cost information （US EPA, 1998）. Changes from conventional accounting concepts and approaches to contemporary environmental accounting approaches emerged in the 1990s （s

9、ee Senge, 1993;# Epstein, 1996）. Words such as full, total, true and life cycle are often used in environmental accounting practices to emphasize the importance of a broader environmental information scope in management decision making. A number of studies have researched the development of full cos

10、t accounting and life cycle assessment for waste management in the US （e.g. US EPA, 1997;# Weitzet al., 1999）. However, the method these studies have used is limited to case studies.#In Australia, while the significance of environmental accounting issues in local waste management has been noted, thi

11、s new field is less studied. According to the principle of waste minimization made by the 1992 Australian National Strategy for Ecological Sustainable Development, whole life cycle methodologies should be developed to evaluate the full cost of landfill and waste disposal facilities. In 1998, Eco Lan

12、d use Systems （ELS） （1998） conducted a survey about waste disposal charges in Australian major cities. They investigated current and prospective costs of landfill disposal, levels of charges and levies imposed by local authorities, and policies behind the establishment of the charges. It was found t

13、hat waste disposal fees and charges had significantly increased in all Australian major cities since the 1990s. One third of the cities were planning for further changes of landfill charges to cover fuller costs. However, environmental information collection and reporting is still a challenge today.

14、 As noted by the Environment Australia （2001）, data on waste generation in Australia is patchy, and waste data has been collected only relatively recently in some states and territories. The relatively inexact nature of waste accounting and significant data gaps can make regional comparison difficul

15、t.#This study aims to understand the extent to which Australian local governments have accounted for environmental costs and impacts of waste streams in response to the current environmental agenda. The purpose of this study is to contribute to our knowledge of environmental accounting for waste man

16、agement regarding Australian practice and the results of the study will be of use for government regulators and environmental researchers to discover opportunities for and barriers to environmental accounting in local governments and to develop policies to encourage the development of environmental accounting approaches for local governments. #Environmental accounting#Environmental accounting has been defined in a variety of ways and contexts. This study uses Senges