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Word格式.docx

1、 338-349.原文The Research of Environmental Accounting ModeMount RAbstractEnvironmental accounting research began in the 1970 s. Bemons wrote the social cost of pollution control research on conversion and marins article 1973 accounting problems of pollution, has opened the prologue of environmental ac

2、counting research. Into the 80 s countries have serious consequences for the environmental pollution, more alert, intuitive understanding, many large multinational companies began to prepare the annual environmental special expense budgets, to solve the problem of environmental protection. In June 1

3、992, the United Nations held a conference on environment and development in Brazil, through the convention on environmental protection, 21st century agenda, will determine the sustainable development as a guide to the common development of the global strategy and action. Was held in March 1995, the

4、international accounting and reporting standard thirteenth session of the intergovernmental expert working group, the main issue is the environment accounting; it marks the environmental problems in the development of the world as a important subject has to depth development.Keywords: Environmental

5、accounting; Measurement; The internalization of external costs. Information disclosure1 IntroductionWith the progress of science and technology, the development of productivity, the surge of population, more and more serious damage to natural, human caused global warming, acid rain, flood, abnormal

6、climate phenomena, such as have constitute a serious threat to human survival and development. These widespread environmental problems derived from the social and economic activities of the whole world, and as the main economic activities of enterprises lack by accounting system arrangement, etc, ne

7、cessary constraints, did not effectively take responsibility to society, natural environment pollution. It caused the world attention to people of insight, hope to carry out international cooperation norms and constraints in enterprise production and business operation activities affect the environm

8、ent resources. Then, in 1998 Geneva, Switzerland, the United Nations international accounting and reporting standard intergovernmental expert working group on the 15th meeting, discuss and passed about environmental accounting and reporting system, complete the international guide - the announcement

9、 of the position of environmental accounting and reporting. Out of this guide pointed out the direction for the research of environmental accounting. After that, to solve the problem of environmental accounting, many experts and scholars put forward the view of the environmental accounting system sh

10、ould be established.Environmental accounting system is generally divided into two aspects of macroscopic and microscopic. Macro environment accounting is a social perspective to look at the value of resources and environment and ecological environment balance problems. At the same time, the micro en

11、vironmental accounting as a macro environment accounting support, reflected the enterprise as a member of the society, should assume due to the business activities on the environment pollution caused by the responsibility and obligation. This requires the micro field should reflect the enterprise en

12、vironment accounting system, adopts appropriate recognition and measurement method, comprehensive, continuous, systematically reflect the enterprises environmental expenditure and income, and the environmental behavior of enterprises to supervise and analysis of information relevant to the user to p

13、rovide comprehensive enterprise information, meet the requirements of the public enterprise shall bear the obligation of environmental protection demands.2 The overview of current research Environmental accounting as a new branch of accounting is a combination of environment, environmental economics

14、 and development economics, accounting concepts and knowledge. Accordingly, environmental accounting in addition to adhering to the basic principle and basic method of accounting, it at the same time to absorb and reference to include the environment, environmental economics （and its branch discipli

15、nes such as economics and pollution hazards economics, resource economics, ecological economics）, in the field of development economics and other disciplines and a series of concepts and methods, on this basis to form a set of environmental accounting theory and method system. Environmental accounti

16、ng theory and method of system involves the environment accounting hypothesis, accounting target, environment accounting object, etc. Core at the same time, involved in the field of environmental accounting measurement problem, given the environment accounting measurement are different from the trad

17、itional accounting, environment accounting measurement basis has the characteristics of multiplicity: opportunity cost, marginal cost and replacement costs can act as environmental accounting measurement basis. In addition, in view of the fuzziness of environmental accounting measurement can be refe

18、rence to the principle of environmental economics explained; About environmental accounting report, there are two main types: supplementary report mode and independent mode. In addition, about the content of the environmental cost accounting management involves both environmental financial accountin

19、g recognition, measurement, and embodies the environmental management accounting cost control, investment decision-making, and the requirements of performance evaluation. Environmental accounting is an important part of implementing sustainable development strategy. Under the concept of sustainable

20、development, the enterprise should be the environmental protection work through to the whole process of production and operation of the enterprise. At the same time, the assessment on the operators fiduciary duty, should not only consider the economic accountability, should also include the social a

21、nd environmental accountability.2.1 Environmental accounting research in the United StatesThe research and application of the environmental accounting is in the leading level in the world. This is mainly due to the United States environmental protection agency （hereinafter referred to as the EPA） st

22、rong impetus. Under the impetus of the EPA, many research institutions and association released the stakeholders action agenda: studio of environmental cost accounting and capital budget of a report. The report, for the development of environmental accounting, needs to solve the problem of four cent

23、ers: （1） the good understanding of related terms and concepts;（2） to create internal and external management incentives;（3） education, guidance and promotion;（4） the development and dissemination of analysis tools, methods and systems. Since then, the EPA environmental accounting project along the d

24、irection of theoretical research and practical experience summed up two. In the first, first expounds the significance of environmental accounting, define the basic concepts of environment accounting. Second, EPA within the enterprise environment cost can be divided into traditional costs, hidden co

25、sts, or costs, image and public relations costs four categories, in addition to the external social costs. Finally, analyzes how the environment accounting for cost allocation, capital budgeting, process or product design, etc. The EPA argues that successful environmental management system must carr

26、y on the measurement of all environmental costs, and applied to a variety of decision-making; In the second aspect, the EPA has obtained results can be further divided into three types: one is the individual case study, to summarize the successful experience of the worlds leading enterprises. Two is

27、 case set, is mainly the study of some of the same industry company; it is through the field observation and interview, questionnaire survey form a benchmark study. The combination of theory with practice to make the environment more accurately find out the problems existing in the accounting job, d

28、etermine the direction of further improvement.2.2 South Koreas environmental accountingSince the mid - 1990 - s, South Korean some company began to research environmental accounting. This is mainly originated from South Korea the increased cost of environmental pollution prevention. South Korean com

29、panys pollution prevention and control of cost from 1993 to 1999 at double-digit rate has increased dramatically, which makes the enterprise product cost rising, seriously affected the market competitiveness. On the other hand, due to the government regulation force increasing environmental regulati

30、ons make financial institutions such as the external creditors more focus on enterprise environmental risk and performance, under pressure to companies to look for cost effective optimization method to improve environmental performance. Based on this, many companies have begun to realize the advance

31、 of the importance of environmental management strategy and environmental performance report, but the practice is in its infancy. Environmental accounting practice in order to promote South Korea, South Koreas environment ministry （KMOE） issued a covering the scope of environmental accounting relate

32、d about the accounting standards of environmental costs and liabilities report, the purpose is to provide theoretical basis and the introduction of environmental accounting in South Korea relevant methods, mainly includes the definition of environmental accounting, environmental accounting conceptual framework, and the field environment accounting practices and environmental accounting in South Korea, and other standard draft.3 Environmental accounting theory b