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.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
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