基于可持续价值流图的环境成本内部化管控分析
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摘要
环境外部不经济是环境问题频发的根源,内部化企业环境成本以消除环境负外部性效应,是改善环境质量的重要途径之一。基于可持续价值流图创新环境成本内部化管控分析方法,有利于企业核算各流程发生的资源耗用成本、环境保护成本和环境污染损害成本,实现全部环境成本的内部化管控。研究以制造企业为研究对象,在分析现有企业环境成本内部化管控模式的基础上,从可持续价值流图视角设计企业主导的环境成本内部化管控分析方法——环境成本流图的基本思路和具体步骤。
The external diseconomy of environment is the root cause of frequent environmental problems,and internalizing enterprise environmental cost to eliminate negative environmental externalities is one of the important ways to improve environmental quality. Innovating environmental cost internalization management and control analysis methods based on sustainable value flow graph is beneficial for enterprises to calculate the resource consumption cost,environmental protection cost and environmental pollution damage cost and realize the internal control of all environmental costs. With manufacturing enterprises as the research object and based on the analysis of the existing enterprise environmental cost internalization control mode,this paper designs an enterprise-led environmental cost internalization management and control analysis method,i. e.,the basic idea and concrete steps of environmental cost flow chart,from the perspective of sustainable value flow graph.
The external diseconomy of environment is the root cause of frequent environmental problems,and internalizing enterprise environmental cost to eliminate negative environmental externalities is one of the important ways to improve environmental quality. Innovating environmental cost internalization management and control analysis methods based on sustainable value flow graph is beneficial for enterprises to calculate the resource consumption cost,environmental protection cost and environmental pollution damage cost and realize the internal control of all environmental costs. With manufacturing enterprises as the research object and based on the analysis of the existing enterprise environmental cost internalization control mode,this paper designs an enterprise-led environmental cost internalization management and control analysis method,i. e.,the basic idea and concrete steps of environmental cost flow chart,from the perspective of sustainable value flow graph.
引文
[1]潘煜双,徐攀.企业环境成本控制与评价研究[M].北京:科学出版社,2014:15-40.
[2]徐泓,余立峰.企业环境成本计量研究[J].经济与管理研究,2013(8):116-120.
[3]吉利,苏朦.企业环境成本内部化动因:合规还是利益?——来自重污染行业上市公司的经验证据[J].会计研究,2016(11):69-75.
[4]葛察忠,杜艳春,吴嗣骏.加快环境成本内部化推动供给侧结构性改革[J].环境保护,2016(18):11-13.
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[12]李虹,刘晓平.基于循环经济的产品生命周期环境成本控制[J].现代财经(天津财经大学学报),2007(12):34-37.
[13]冯巧根.从KD纸业公司看企业环境成本管理[J].会计研究,2011(10):88-95.
[14]谢东明,王平.生态经济发展模式下我国企业环境成本的战略控制研究[J].会计研究,2013(3):88-94.
[15]贺立龙,朱方明,陈中伟.企业环境责任界定与测评:环境资源配置的视角[J].管理世界,2014(3):180-181.
[16]冯圆.基于环境经营的排污成本管理研究[J].会计研究,2016(3):72-78.
[17]MASON R,SIMONS D,PECKHAM C,WAKEMAN T.Life Cycle Modelling CO2Emissions for Lettuce,Apples and Cherries[R].Department for Transport,United Kingdom.2002.
[18]NORTON A.Sustainable Value Stream Mapping as a Technique for Analyzing and Reducing Waste in the UK Chilled Food Sector[D].London:University of London,Imperial College,2007.
[19]FAULKNER W,BADURDEEN F.Sustainable Value Stream Mapping(Sus-VSM):Methodology to Visualize and Assess Manufacturing Sustainability Performance[J].Journal of Cleaner Production,2014,85:8-18.
[20]HAN W C,LIU D N,FAN Y H,et al.Methods Research to Calculate Equivalent of Environmental Cost in Power Industry[J].Journal of Power and Energy Engineering,2014,2:86-93.
[21]国家环保部.中国绿色国民经济核算研究报告[D].2004(公众版).
[22]朱炜.农工一体化企业价值链会计研究[M].北京:经济科学出版社,2016:140-157.
(1)包含COD的工业废水造成的环境污染损害成本为4.72元/t,故不单独考虑COD造成的环境成本。
[2]徐泓,余立峰.企业环境成本计量研究[J].经济与管理研究,2013(8):116-120.
[3]吉利,苏朦.企业环境成本内部化动因:合规还是利益?——来自重污染行业上市公司的经验证据[J].会计研究,2016(11):69-75.
[4]葛察忠,杜艳春,吴嗣骏.加快环境成本内部化推动供给侧结构性改革[J].环境保护,2016(18):11-13.
[5]PIGOU A C.The Economics of Welfare[M].Macmillan:London,1920:17-18.
[6]DALES J H.Pollution,Property&Prices:Anessay in Policy-making and Economics[M].University of Toronto press:Toronto,1968.
[7]BEAMS F A.Social Costs of Pollution Control Conversion[J].Journal of Accounting,1971,132(5):37-42.
[8]KAPLAN R S.The Evolution of Management Accounting[J].The Accounting Review,1984,59(3):390-418.
[9]王金南,曹东.可持续发展战略与环境成本内部化[J].环境科学研究,1997(1):41-46.
[10]胡妍红,傅京燕.论环境成本内部化[J].生态经济,2001(4):13-15.
[11]徐瑜青,王燕祥.环境成本计算的有效方法——作业成本法[J].环境保护,2003(6):35-37.
[12]李虹,刘晓平.基于循环经济的产品生命周期环境成本控制[J].现代财经(天津财经大学学报),2007(12):34-37.
[13]冯巧根.从KD纸业公司看企业环境成本管理[J].会计研究,2011(10):88-95.
[14]谢东明,王平.生态经济发展模式下我国企业环境成本的战略控制研究[J].会计研究,2013(3):88-94.
[15]贺立龙,朱方明,陈中伟.企业环境责任界定与测评:环境资源配置的视角[J].管理世界,2014(3):180-181.
[16]冯圆.基于环境经营的排污成本管理研究[J].会计研究,2016(3):72-78.
[17]MASON R,SIMONS D,PECKHAM C,WAKEMAN T.Life Cycle Modelling CO2Emissions for Lettuce,Apples and Cherries[R].Department for Transport,United Kingdom.2002.
[18]NORTON A.Sustainable Value Stream Mapping as a Technique for Analyzing and Reducing Waste in the UK Chilled Food Sector[D].London:University of London,Imperial College,2007.
[19]FAULKNER W,BADURDEEN F.Sustainable Value Stream Mapping(Sus-VSM):Methodology to Visualize and Assess Manufacturing Sustainability Performance[J].Journal of Cleaner Production,2014,85:8-18.
[20]HAN W C,LIU D N,FAN Y H,et al.Methods Research to Calculate Equivalent of Environmental Cost in Power Industry[J].Journal of Power and Energy Engineering,2014,2:86-93.
[21]国家环保部.中国绿色国民经济核算研究报告[D].2004(公众版).
[22]朱炜.农工一体化企业价值链会计研究[M].北京:经济科学出版社,2016:140-157.
(1)包含COD的工业废水造成的环境污染损害成本为4.72元/t,故不单独考虑COD造成的环境成本。