我国企业环境成本确认、计量与控制研究
Study on Recognition, Measurement and Control of Environmental Cost of China's Enterprises
【中文摘要】 在市场经济条件下,企业以追求经济效益最大化为目标,在决定其生产、销售、投资时,通常只从自己的经济利益角度去考虑,而对企业生产经营过程中造成的环境污染和破坏等考虑不多。随着经济的快速发展,环境问题日益突出,环境污染、生态失衡等一系列环境问题不断加剧,企业的环境风险加大。企业作为最大的环境污染源,必须端正自身对环境保护的态度,如实反映与环境有关业务事项所产生的成本,预防并治理企业对环境造成的污染和破坏。传统的会计模式只是在企业发生违反环境法规规定缴纳罚款时,在排污费、绿化费等费用发生时做一般会计处理,不利于引起企业对环境的重视。本文的选题正是在这一背景下确定的。由于对环境成本的研究尚属一门新兴领域,各国的研究之间存在着许多差异,我国学者对此也没有形成统一的定论,因此本文的研究主要是在分析美国、加拿大等国研究的基础之上,结合我国目前企业的实际情况进行的。论文主体部分主要对企业环境成本的概念、确认条件和标准等作出了界定,阐述了企业环境成本计量的方法和账务处理,基于产品生命周期提出了环境成本的全过程控制方法,并为企业环境成本控制的实施提出了一系列的保障措施。
【英文摘要】 In market economy, what enterprise concerns on is how to maximize the economical benefits. When making the decision of producing, selling and investment, enterprise only takes its economical benefits into account, but not pollution and disruption of the environment in their producing and operation. With the rapid economic development, a series of environment problem, such as environment pollution and ecologic imbalance, is becoming increasingly. As the biggest pollution source, enterprise must set right its attitude towards environment protection, actually reflect environmental cost, prevent and manage the pollution and disruption of environment. Traditional cost accounting system only treats environmental costs as the ordinary accounting when they happen. This cannot cause enterprise to pay great attention to the environment.Just under this background, the theme of this text is defined. Because the research of environmental cost is a new field, there are various differences among different scholars' studies; and the scholars of our country neither reach a unified theory. Therefore, the study of this text is mainly based on the analysis of American and Canada scholars' conclusions, and combines our country's actual situation. The main part of this text discusses the concept of the environmental cost, the condition and criteria to recognize environmental cost, interprets the measurement methods and accounting treatment of the environmental cost, brings up the ways to the whole process control based on the product cycle-life, and puts forward a series of safeguard measures to ensure the implementations of the environmental cost control.
【中文关键词】 环境会计; 绿色会计; 环境成本; 成本控制; 清洁生产
【英文关键词】 Environmental Accounting; Green Accounting; Environmental Cost; Cost Control; Cleaner Production
