环境投资决策研究
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摘要
环境问题是目前世界范围内被普遍关注的热点问题。面临重大环保责任和压力的企业,将环境因素融入会计管理和监督中以便更好地实施环境管理、实现可持续发展,是亟待解决的重要任务。其中,将环境因素纳入投资决策,是一个重点也是一个难点问题。在现行的投资决策中,将环境成本和环境效益都视为零,如果因此而选择了错误投资,将会导致环境问题更加严峻。企业作为社会的基本组织与污染的源头,负有不可推卸的社会责任,在进行投资决策评价时,充分考虑环境因素,做出正确的决策,对企业自身和社会都将具有长远的影响,这是实现企业可持续经营、社会可持续发展所必需的。
本文的主要内容有:首先探讨了环境投资决策的相关理论;进而研究分析了环境投资决策的新特点:注重环境效益、利益关系人延伸、决策方法改进、成本范围扩大、评价时间延长、考虑环境因素的风险等,探讨了环境投资决策的理论与应用在传统投资决策基础上的不断发展和完善;三是分析了环境投资决策体系,包括环境投资决策的本质、主体和对象、决策的基本原理、投资的管理程序、环境成本核算、评价的基本指标及投资项目的可行性分析等方面;四是实证案例研究,选取了煤炭矿区开采项目来说明环境投资决策的基本要点;最后对全文进行了总结并提出建议和展望。
本文的主要研究成果包括:
(1)我国对环境投资决策的研究刚刚开始起步,本文初步探讨并提出了环境投资决策的概念,将环境管理会计体系的研究深入到环境投资决策这一层面上,并选取了与前人不同的视角对环境管理会计进行了研究。
(2)以环境投资决策的相关理论为基础,通过与从传统投资决策对比,论述了环境投资决策的理论与应用在传统投资决策基础上的不断发展和完善,揭示了环境投资决策的主要特点,并据此对环境投资决策体系进行分析研究。
(3)以矿区开采项目为例,在前人案例数据资料的基础上采用本文的方法对环境投资决策体系进行了具体分析,提供了实证资料,具有一定创新性。
(4)结合国外环境管理会计与环境投资决策发展的先进经验,提出健全我国环境管理会计体系,促进环境投资决策应用的建议。
Environmental issues are worldwide hot issues of concern. Faced with a major environmental responsibility and pressure businesses, it is urgently needed to address the important tasks that bringing environmental factors into the accounting management and supervision in order to better implementation of environmental management and achieve sustainable development. Specifically, it is a focus of an important and difficult problem. If the enterprise makes the wrong decision because of the regardless environmental cost and benefit in the actual investment decision, it will bring on serious impacts on the environment. As the basic structure and source of pollution in our society, enterprise must take the social responsibilities in hand. It must sufficiently consider the environmental factors to make right investment decisions which will have long effects on both enterprise and society.
The main contents include: first introduces the related theories of Environmental investment decision. Then the paper analyzes the new features of Environmental investment decision based on the traditional investment decision, such as valuing environmental benefits, extending interests, improving decision-making method, expanding the scope of the cost and the time of the assessment, and considering the risk of environmental factors, for revealing its continual improvements in the theory and application. And further it sets up and analyzes the system of Environmental investment decision which consists of the nature, main portion and object, basic principium of decision, investment management procedure and analysis of feasibility, est. Afterward it is the study on the demonstration. Last, it is the conclusion of the paper and gives suggests and expectations.
The main study harvests include:
1. The study of Environment investment decision is just started. The paper primarily discusses the notion of it and study deeply into it in an aspect different from other scholars before.
2. Compared Environmental investment decision with traditional investment decision which reveals the nature of it. And it focuses on the new features of the application in Environmental investment decisions to discuss the basic system of it.
3. Based on the digging item of coal mine, selected other scholar’s datum to concretely study Environmental investment decision in my own way, for providing the information to set up the system of Environmental investment decision.
4. Combined with advanced development experience of environmental management accounting and environmental investment decision overseas, it suggests perfect the system of Environmental Management Accounting in our nation to promote Environmental investment decision applications.
本文的主要内容有:首先探讨了环境投资决策的相关理论;进而研究分析了环境投资决策的新特点:注重环境效益、利益关系人延伸、决策方法改进、成本范围扩大、评价时间延长、考虑环境因素的风险等,探讨了环境投资决策的理论与应用在传统投资决策基础上的不断发展和完善;三是分析了环境投资决策体系,包括环境投资决策的本质、主体和对象、决策的基本原理、投资的管理程序、环境成本核算、评价的基本指标及投资项目的可行性分析等方面;四是实证案例研究,选取了煤炭矿区开采项目来说明环境投资决策的基本要点;最后对全文进行了总结并提出建议和展望。
本文的主要研究成果包括:
(1)我国对环境投资决策的研究刚刚开始起步,本文初步探讨并提出了环境投资决策的概念,将环境管理会计体系的研究深入到环境投资决策这一层面上,并选取了与前人不同的视角对环境管理会计进行了研究。
(2)以环境投资决策的相关理论为基础,通过与从传统投资决策对比,论述了环境投资决策的理论与应用在传统投资决策基础上的不断发展和完善,揭示了环境投资决策的主要特点,并据此对环境投资决策体系进行分析研究。
(3)以矿区开采项目为例,在前人案例数据资料的基础上采用本文的方法对环境投资决策体系进行了具体分析,提供了实证资料,具有一定创新性。
(4)结合国外环境管理会计与环境投资决策发展的先进经验,提出健全我国环境管理会计体系,促进环境投资决策应用的建议。
Environmental issues are worldwide hot issues of concern. Faced with a major environmental responsibility and pressure businesses, it is urgently needed to address the important tasks that bringing environmental factors into the accounting management and supervision in order to better implementation of environmental management and achieve sustainable development. Specifically, it is a focus of an important and difficult problem. If the enterprise makes the wrong decision because of the regardless environmental cost and benefit in the actual investment decision, it will bring on serious impacts on the environment. As the basic structure and source of pollution in our society, enterprise must take the social responsibilities in hand. It must sufficiently consider the environmental factors to make right investment decisions which will have long effects on both enterprise and society.
The main contents include: first introduces the related theories of Environmental investment decision. Then the paper analyzes the new features of Environmental investment decision based on the traditional investment decision, such as valuing environmental benefits, extending interests, improving decision-making method, expanding the scope of the cost and the time of the assessment, and considering the risk of environmental factors, for revealing its continual improvements in the theory and application. And further it sets up and analyzes the system of Environmental investment decision which consists of the nature, main portion and object, basic principium of decision, investment management procedure and analysis of feasibility, est. Afterward it is the study on the demonstration. Last, it is the conclusion of the paper and gives suggests and expectations.
The main study harvests include:
1. The study of Environment investment decision is just started. The paper primarily discusses the notion of it and study deeply into it in an aspect different from other scholars before.
2. Compared Environmental investment decision with traditional investment decision which reveals the nature of it. And it focuses on the new features of the application in Environmental investment decisions to discuss the basic system of it.
3. Based on the digging item of coal mine, selected other scholar’s datum to concretely study Environmental investment decision in my own way, for providing the information to set up the system of Environmental investment decision.
4. Combined with advanced development experience of environmental management accounting and environmental investment decision overseas, it suggests perfect the system of Environmental Management Accounting in our nation to promote Environmental investment decision applications.
引文
[1]肖序、周志方.环境管理会计国际指南研究的最新进展.会计研究,2005,9:80-85.
[2]刘健.关于环境管理会计问题的探讨——基于EMA指南发布的思考.财会通讯综合版,2006,6:16-17.
[3]邹红霞.环境管理会计的最新发展及启示.商业会计,2008,6:22-23.
[4]张祎.我国管理会计发展的新方向:环境管理会计.会计之友,2008,7:14-15.
[5]郭晓梅.环境管理会计研究:将环境因素纳入管理决策中.厦门:厦门大学出版社,2003,39-127.
[6]陈煦江.环境管理会计理论结构与应用方法探索.财会通讯学术版,2004,9:54-57.
[7]干胜道、钟朝宏.国外环境管理会计发展综述.会计研究,2004,10:84-89.
[8]张英.构建我国环境会计体系的研究.北京:经济科学出版社,2006.
[9]李永臣.企业环境会计研究.北京:中国人民大学出版社,2005,88-94.
[10]魏素艳、肖淑芳、程隆云.环境会计:相关理论与实务.北京:机械工业出版社,2006.
[11]林伯强.将环境影响因素纳入投资决策过程:方法与运用.金融研究,2005,2:159-171.
[12]中国注册会计师协会.财务成本管理.北京:经济科学出版社,2008.
[13]刘荣苗、王茜.关于环境管理会计若干问题的探讨.企业经济,2005,8:151-152.
[14]安晓红、王芝杨.我国环境管理会计发展的环境约束及对策.石家庄经济学院学报,2006,29(4):449-451.
[15]高俊强.投资项目经济评价指标分析.黄冈职业技术学院学报,2008,6:81-83.
[16]刘根霞.考虑环境影响的投资项目财务评估.河南工程学院学报,2008,3:38-40.
[17]龚凌、李锋民.论环境管理会计.工业安全与环保,2004,1:23-25.
[18]刘贻玲、张友锋.新时期矿山企业实施绿色财务管理的重要性.现代企业,2007,5:60-61.
[19]王彤,郭琛.投资项目的不确定性与风险分析.化工技术经济,2002,1:35-40.
[20]杨家亲.浅论企业环境成本管理与环境投资决策.经济问题,2005,9:27-28.
[21]顾英东.环境管理会计研究.北京:中央财经大学,2005.
[22]李连华.环境成本的确认和计量.经济经纬,2000(5):78-80.
[23]姚玉英.环境成本管理与控制方法浅析.财会通讯综合版,2006,4:31-31.
[24]赵建军.项目投资可行性研究探析.市场周刊,2008,6:96-97.
[25]刘中德.可行性研究在投资决策中的作用.决策与信息,2002,12:41-42.
[26]李佳、吴军年.建设项目环境经济损益分析指标体系建立.环境科学与技术,2007,10: 60-62.
[27]杜恩社、周红升.矿区资源开发的环境影响及其经济损益评价——以河南省新密市某矿区为例.资源科学,2008,3:440-444.
[28]田劲、姜皎.基于CAPM模型的煤炭资源收益现值评估法中贴现率的计量方法.商场现代化,2008,7 .
[29]田雪峰、赵振智.环境管理会计瓶颈分析.中国乡镇企业会计,2007,1:23-25.
[30]詹雪竹.邹议环境投资决策的基本方法.沈阳航空工业学院学报,2005,8:91-93.
[31]王茜.完善环境管理会计体系的探讨.商场现代化,2007,2:373.
[32]张俊.环境管理会计概述. http://www.iyueqing.com/tax/HTML/20060517173559778.htm.
[33]秦娟.绿色会计在我国的发展与运用.北京:对外经济贸易大学,2005.
[34] [日]井上寿枝.环境会计的结构.北京:中国财政经济出版社,2004:6-10.
[35] [英]格瑞(Gray, Rob)、[英]简·贝宾顿.环境会计与管理.北京:北京大学出版社,2004,46-50.
[36]史迪芬·肖特嘉(德国)、罗杰·布里特(澳大利亚).现代环境会计:问题、概念与实务.大连:东北财经出版社,2004,65-124.
[37] IFAC. International Guidelines on Environmental Management Accounting (EMA).2005.
[38] Reiskin E.D., Savage D.E. and Miller D.A., Environment Accounting in an Investment Analysis Context, in Bennet M. and James Peter, The Green Bottomline: Environmental Accounting for Management: Current Practice and Future Trends,1998, p.277.
[39] International Standardization Organization. 1996. Environmental Management Environmental Management Systems Specification. Geneva, 33-36.
[2]刘健.关于环境管理会计问题的探讨——基于EMA指南发布的思考.财会通讯综合版,2006,6:16-17.
[3]邹红霞.环境管理会计的最新发展及启示.商业会计,2008,6:22-23.
[4]张祎.我国管理会计发展的新方向:环境管理会计.会计之友,2008,7:14-15.
[5]郭晓梅.环境管理会计研究:将环境因素纳入管理决策中.厦门:厦门大学出版社,2003,39-127.
[6]陈煦江.环境管理会计理论结构与应用方法探索.财会通讯学术版,2004,9:54-57.
[7]干胜道、钟朝宏.国外环境管理会计发展综述.会计研究,2004,10:84-89.
[8]张英.构建我国环境会计体系的研究.北京:经济科学出版社,2006.
[9]李永臣.企业环境会计研究.北京:中国人民大学出版社,2005,88-94.
[10]魏素艳、肖淑芳、程隆云.环境会计:相关理论与实务.北京:机械工业出版社,2006.
[11]林伯强.将环境影响因素纳入投资决策过程:方法与运用.金融研究,2005,2:159-171.
[12]中国注册会计师协会.财务成本管理.北京:经济科学出版社,2008.
[13]刘荣苗、王茜.关于环境管理会计若干问题的探讨.企业经济,2005,8:151-152.
[14]安晓红、王芝杨.我国环境管理会计发展的环境约束及对策.石家庄经济学院学报,2006,29(4):449-451.
[15]高俊强.投资项目经济评价指标分析.黄冈职业技术学院学报,2008,6:81-83.
[16]刘根霞.考虑环境影响的投资项目财务评估.河南工程学院学报,2008,3:38-40.
[17]龚凌、李锋民.论环境管理会计.工业安全与环保,2004,1:23-25.
[18]刘贻玲、张友锋.新时期矿山企业实施绿色财务管理的重要性.现代企业,2007,5:60-61.
[19]王彤,郭琛.投资项目的不确定性与风险分析.化工技术经济,2002,1:35-40.
[20]杨家亲.浅论企业环境成本管理与环境投资决策.经济问题,2005,9:27-28.
[21]顾英东.环境管理会计研究.北京:中央财经大学,2005.
[22]李连华.环境成本的确认和计量.经济经纬,2000(5):78-80.
[23]姚玉英.环境成本管理与控制方法浅析.财会通讯综合版,2006,4:31-31.
[24]赵建军.项目投资可行性研究探析.市场周刊,2008,6:96-97.
[25]刘中德.可行性研究在投资决策中的作用.决策与信息,2002,12:41-42.
[26]李佳、吴军年.建设项目环境经济损益分析指标体系建立.环境科学与技术,2007,10: 60-62.
[27]杜恩社、周红升.矿区资源开发的环境影响及其经济损益评价——以河南省新密市某矿区为例.资源科学,2008,3:440-444.
[28]田劲、姜皎.基于CAPM模型的煤炭资源收益现值评估法中贴现率的计量方法.商场现代化,2008,7 .
[29]田雪峰、赵振智.环境管理会计瓶颈分析.中国乡镇企业会计,2007,1:23-25.
[30]詹雪竹.邹议环境投资决策的基本方法.沈阳航空工业学院学报,2005,8:91-93.
[31]王茜.完善环境管理会计体系的探讨.商场现代化,2007,2:373.
[32]张俊.环境管理会计概述. http://www.iyueqing.com/tax/HTML/20060517173559778.htm.
[33]秦娟.绿色会计在我国的发展与运用.北京:对外经济贸易大学,2005.
[34] [日]井上寿枝.环境会计的结构.北京:中国财政经济出版社,2004:6-10.
[35] [英]格瑞(Gray, Rob)、[英]简·贝宾顿.环境会计与管理.北京:北京大学出版社,2004,46-50.
[36]史迪芬·肖特嘉(德国)、罗杰·布里特(澳大利亚).现代环境会计:问题、概念与实务.大连:东北财经出版社,2004,65-124.
[37] IFAC. International Guidelines on Environmental Management Accounting (EMA).2005.
[38] Reiskin E.D., Savage D.E. and Miller D.A., Environment Accounting in an Investment Analysis Context, in Bennet M. and James Peter, The Green Bottomline: Environmental Accounting for Management: Current Practice and Future Trends,1998, p.277.
[39] International Standardization Organization. 1996. Environmental Management Environmental Management Systems Specification. Geneva, 33-36.