公司环境管理会计研究
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摘要
人类社会进入20世纪后,经济社会发展与资源环境的矛盾日益尖锐,环境持续恶化已经到了十分严重的程度。随着各国政府对环境保护的重视与环保法律法规的建立健全,可持续发展战略的提出,公司面临的环境风险越来越大,公司必须将环境保护和对环境污染的预防与治理提到议事日程上来。管理会计工作也应当适应这种需要,研究与环境相关的成本会计、投资决策和业绩评价,环境管理会计应运而生。
本文采用规范研究和实证研究相结合的研究方法,首先回顾了环境管理会计的产生过程和当前发展,系统介绍了环境管理会计的研究框架,然后重点就考虑环境因素的公司投资决策和业绩评价问题进行了探讨。在考虑环境因素的公司投资决策方面,建立了相关的目标和模型,提出了投资方案综合效益指数这一概念。投资方案综合效益指数是按照可持续发展的要求对公司投资方案的经济、环境、社会三方面的内容进行综合评价的总体综合指标,以其最大作为项目投资决策评价的目标。通过建立考虑环境因素的公司投资决策评价指标体系,采取定性与定量相结合的方法,运用层次分析法确定指标权重系数,针对评价指标的模糊性,建立模糊综合评价模型,对考虑环境因素的公司投资决策进行评价。在考虑环境因素的公司业绩评价方面,建立了由环境守法指标、资源消耗指标和污染物产生指标等主要指标构成的公司环境业绩指标,并应用考虑环境影响方面的综合计分卡的方法,对考虑环境因素的公司业绩进行评价。最后重点分析了环境管理会计在我国公司推广应用的巨大作用和意义,以及在我国国情基础上环境管理会计推广的难点和建议。
本文的创新点在于建立了合理的考虑环境因素的投资决策模型、初步构建了公司环境业绩评价指标以及提出了考虑环境影响方面的综合积分卡。
In the 20th century, the contradictions between economic development and environment has become increasing acute, and the continued deterioration of the environment has become seriously. With the government's improving environmental protection and environmental laws, putting forward the strategy of sustainable development, the companies face an increasing environmental risk, so that the companies must pay attention on environment protection and control. Management accounting should adapt to the needs of the researches of the cost accounting, investment decision and performance evaluation of environment. Environmental management accounting adapts to this trend.
In this paper, through normative and empirical research, it reviews the development of environmental management accounting, introduces the research framework of it, and then focuses on the environmental facts in the research of investment decision and performance evaluation. On the investment decision, it establishes relevant object and mode, and puts forward a concept of comprehensive benefit index of investment program. It means that the company's investment programs must be in accordance with the requires of the sustainable development in economy, environment, society aspects. And as the largest of investment program is the target. Through the establishment of environmental considerations in decision-making companies to invest in the evaluation index system, it takes qualitative and quantitative methods and determines the weight of the factors by using AHP. For the ambiguity of the factors, this article evaluates the company investment decision-making with environmental factors by establishing the fuzzy comprehensive evaluation model. Considering environmental factors, it establishes company environmental performance indicators on the law-abiding environmental indicators, resource consumption and pollution indicators, and evaluates the company performance with environmental factors by the comprehensive score card on the consideration of environmental factors. Finally, it focuses on the significance of the promotion of the environment management accounting in companies, and raises the difficulties and suggestions of the promotion on the condition of our country.
The innovation points of this article lie in that it establishes a decision-making mode considering environmental factors, constructs the preliminary indicators of company's environmental performance evaluation, and puts forward the comprehensive scorecard of environmental impact.
本文采用规范研究和实证研究相结合的研究方法,首先回顾了环境管理会计的产生过程和当前发展,系统介绍了环境管理会计的研究框架,然后重点就考虑环境因素的公司投资决策和业绩评价问题进行了探讨。在考虑环境因素的公司投资决策方面,建立了相关的目标和模型,提出了投资方案综合效益指数这一概念。投资方案综合效益指数是按照可持续发展的要求对公司投资方案的经济、环境、社会三方面的内容进行综合评价的总体综合指标,以其最大作为项目投资决策评价的目标。通过建立考虑环境因素的公司投资决策评价指标体系,采取定性与定量相结合的方法,运用层次分析法确定指标权重系数,针对评价指标的模糊性,建立模糊综合评价模型,对考虑环境因素的公司投资决策进行评价。在考虑环境因素的公司业绩评价方面,建立了由环境守法指标、资源消耗指标和污染物产生指标等主要指标构成的公司环境业绩指标,并应用考虑环境影响方面的综合计分卡的方法,对考虑环境因素的公司业绩进行评价。最后重点分析了环境管理会计在我国公司推广应用的巨大作用和意义,以及在我国国情基础上环境管理会计推广的难点和建议。
本文的创新点在于建立了合理的考虑环境因素的投资决策模型、初步构建了公司环境业绩评价指标以及提出了考虑环境影响方面的综合积分卡。
In the 20th century, the contradictions between economic development and environment has become increasing acute, and the continued deterioration of the environment has become seriously. With the government's improving environmental protection and environmental laws, putting forward the strategy of sustainable development, the companies face an increasing environmental risk, so that the companies must pay attention on environment protection and control. Management accounting should adapt to the needs of the researches of the cost accounting, investment decision and performance evaluation of environment. Environmental management accounting adapts to this trend.
In this paper, through normative and empirical research, it reviews the development of environmental management accounting, introduces the research framework of it, and then focuses on the environmental facts in the research of investment decision and performance evaluation. On the investment decision, it establishes relevant object and mode, and puts forward a concept of comprehensive benefit index of investment program. It means that the company's investment programs must be in accordance with the requires of the sustainable development in economy, environment, society aspects. And as the largest of investment program is the target. Through the establishment of environmental considerations in decision-making companies to invest in the evaluation index system, it takes qualitative and quantitative methods and determines the weight of the factors by using AHP. For the ambiguity of the factors, this article evaluates the company investment decision-making with environmental factors by establishing the fuzzy comprehensive evaluation model. Considering environmental factors, it establishes company environmental performance indicators on the law-abiding environmental indicators, resource consumption and pollution indicators, and evaluates the company performance with environmental factors by the comprehensive score card on the consideration of environmental factors. Finally, it focuses on the significance of the promotion of the environment management accounting in companies, and raises the difficulties and suggestions of the promotion on the condition of our country.
The innovation points of this article lie in that it establishes a decision-making mode considering environmental factors, constructs the preliminary indicators of company's environmental performance evaluation, and puts forward the comprehensive scorecard of environmental impact.
引文
①相关数据来源于HN集团公司2006和2007年发布的可持续发展报告。
[1]井上寿枝,西山久美子,清水彩子.环境会计的结构.贾昕,孙丽艳译.北京:中国财政经济出版社,2004.1~3
[2]张惠忠.台湾企业环境会计发展原因及实践.财会通讯(综合版),2008(10):98~100
[3] USEPA. Stakeholders’Action Agenda: A Report of the Workshop on Accounting and Capital Budgeting for Environmental Costs. Washington DC: United States Environmental Protection Agency, 1994. 35~36
[4] USEPA. An Introduction to Environmental Accounting as a Business Tool: Key Concepts and Terms. Washington DC: United States Environmental Protection Agency, 1995. 31~31
[5] USEPA. Environmental Accounting Case Studies: Green Accounting at AT&T. Washington DC: United States Environmental Protection Agency, 1995. 10~11
[6]郭晓梅.环境管理会计简论.财会通讯(综合版),2004(7):61~61
[7]林万祥,肖序.企业环境成本研究的国际比较.四川会计,2002(8):44~45
[8]龚凌、李锋民.论环境管理会计.工业安全与环保, 2004, Vol.30( 1): 10~11
[9]詹雪竹.刍议环境投资决策的基本方法.沈阳航空工业学院学报,2005,Vol.2(2 4):92~94
[10]宋轶君、刘永祥.国内外环境绩效评价研究现状及启示.会计之友, 2006( 9): 59~61
[11]谢芳、李慧明.企业环境绩效评价标准的演进与整合.经济管理, 2006( 7): 17~20
[12]曹国志、秦颖等.企业“绿色度”评价体系研究.华东经济管理, 2006, Vol.20( 9):18~20
[13]李永臣.企业环境会计研究.北京:中国人民大学出版社,2005.26~28
[14]刘文辉.环境经济与可持续发展概论.北京:中国大地出版社,2007.27~30
[15]孟凡利.环境会计研究.大连:东北财经大学出版社,1999.16~18
[16]葛家澍等.会计大典第五卷:管理会计.北京:中国财政经济出版社, 1999.613~613
[17] USEPA. Full Cost Accounting for Decision Making at Ontario Hydro. Washington DC: United States Environmental Protection Agency, 1996. 25~35
[18]于胜道、钟朝宏.国外环境管理会计发展综述.会计研究,2004( 10): 84~89
[19]史晓媛、刘艳萍等.国外环境管理会计的发展及借鉴.财会月刊,2005( 12): 68~70
[20]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
[21] Bennett Martin, James Peter. The Green Bottom line: Environmental Accounting for Management Current Practice and Future Trends. Greenleaf Publishing, 1998. 29~30
[22]胡谷桥.刍议环境管理会计.财会通讯(综合版),2004( 4): 13~13
[23] IFAC. International Guidelines on Environmental Management Accounting. 2005. 6~8
[24]钟朝宏、于胜道.环境管理会计概念解析.现代会计, 2006( 1): 7~8
[25]田雪峰.环境管理会计作用探析.会计之友,2008( 2): 28~29
[26]张英.构建我国环境会计体系的研究:[博士学位论文].哈尔滨:东北林业大学,2005
[27]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,2003.63~65
[28]林万祥.成本论.北京:中国财政经济出版社, 2001.329~330
[29]高山.环境成本核算与应用问题研究.审计与经济研究,2005, Vol.20( 6): 44~48
[30]李玲.环境成本的分类及会计核算试探.财会月刊,2004(3):5~6
[31]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
[32] CICA. Full Cost Accounting From an Environmental Perspective. Toronto: The Canadian Institute ofChartered Accountants, 1997. 85~90
[33]杨荣.面向循环经济模式的环境管理会计投资决策方法研究:[硕士学位论文].南京:南京理工大学,2007
[34]刘培哲等.可持续发展理论与中国21世纪议程.北京:气象出版社,2001.56~57
[35] Robert W. Ingram, Thomas L. Albright, Bruce A. Baldwin.财务会计与管理决策.祝琪,郑敏,苏艳译.北京:清华大学出版社,2006.400~405
[36]徐玖平,蒋洪强.制造型企业环境成本的核算与控制.北京:清华大学出版社,2006.270~272
[37]徐南荣,仲伟俊.现代决策理论与方法.南京:东南大学出版社,2001.185~190
[38] WBCSD. Measuring Eco-efficiency-a Guide to Reporting Company Performance. World Business Council for Sustainable Development, 2000. 45~49
[39]魏素艳、肖淑芳等.环境会计:相关理论与实务.北京:机械工业出版社,2006.219~220
[40]冯昊瑞,李玉萍.基于多级模糊算法的企业环境业绩评价模型的构建.科学技术与工程,2008,Vol.8(2):575~578
[41]黎毅.平衡计分卡在施工企业业绩评价中的应用研究.经济师,2002(4):275~276
[42]张袆.我国管理会计发展的新方向:环境管理会计.会计之友,2008(7):14~16
[43]孙希贞.我国环境管理会计的现状及应用探讨.科技信息,2007(25):477~477
[1]井上寿枝,西山久美子,清水彩子.环境会计的结构.贾昕,孙丽艳译.北京:中国财政经济出版社,2004.1~3
[2]张惠忠.台湾企业环境会计发展原因及实践.财会通讯(综合版),2008(10):98~100
[3] USEPA. Stakeholders’Action Agenda: A Report of the Workshop on Accounting and Capital Budgeting for Environmental Costs. Washington DC: United States Environmental Protection Agency, 1994. 35~36
[4] USEPA. An Introduction to Environmental Accounting as a Business Tool: Key Concepts and Terms. Washington DC: United States Environmental Protection Agency, 1995. 31~31
[5] USEPA. Environmental Accounting Case Studies: Green Accounting at AT&T. Washington DC: United States Environmental Protection Agency, 1995. 10~11
[6]郭晓梅.环境管理会计简论.财会通讯(综合版),2004(7):61~61
[7]林万祥,肖序.企业环境成本研究的国际比较.四川会计,2002(8):44~45
[8]龚凌、李锋民.论环境管理会计.工业安全与环保, 2004, Vol.30( 1): 10~11
[9]詹雪竹.刍议环境投资决策的基本方法.沈阳航空工业学院学报,2005,Vol.2(2 4):92~94
[10]宋轶君、刘永祥.国内外环境绩效评价研究现状及启示.会计之友, 2006( 9): 59~61
[11]谢芳、李慧明.企业环境绩效评价标准的演进与整合.经济管理, 2006( 7): 17~20
[12]曹国志、秦颖等.企业“绿色度”评价体系研究.华东经济管理, 2006, Vol.20( 9):18~20
[13]李永臣.企业环境会计研究.北京:中国人民大学出版社,2005.26~28
[14]刘文辉.环境经济与可持续发展概论.北京:中国大地出版社,2007.27~30
[15]孟凡利.环境会计研究.大连:东北财经大学出版社,1999.16~18
[16]葛家澍等.会计大典第五卷:管理会计.北京:中国财政经济出版社, 1999.613~613
[17] USEPA. Full Cost Accounting for Decision Making at Ontario Hydro. Washington DC: United States Environmental Protection Agency, 1996. 25~35
[18]于胜道、钟朝宏.国外环境管理会计发展综述.会计研究,2004( 10): 84~89
[19]史晓媛、刘艳萍等.国外环境管理会计的发展及借鉴.财会月刊,2005( 12): 68~70
[20]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
[21] Bennett Martin, James Peter. The Green Bottom line: Environmental Accounting for Management Current Practice and Future Trends. Greenleaf Publishing, 1998. 29~30
[22]胡谷桥.刍议环境管理会计.财会通讯(综合版),2004( 4): 13~13
[23] IFAC. International Guidelines on Environmental Management Accounting. 2005. 6~8
[24]钟朝宏、于胜道.环境管理会计概念解析.现代会计, 2006( 1): 7~8
[25]田雪峰.环境管理会计作用探析.会计之友,2008( 2): 28~29
[26]张英.构建我国环境会计体系的研究:[博士学位论文].哈尔滨:东北林业大学,2005
[27]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,2003.63~65
[28]林万祥.成本论.北京:中国财政经济出版社, 2001.329~330
[29]高山.环境成本核算与应用问题研究.审计与经济研究,2005, Vol.20( 6): 44~48
[30]李玲.环境成本的分类及会计核算试探.财会月刊,2004(3):5~6
[31]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
[32] CICA. Full Cost Accounting From an Environmental Perspective. Toronto: The Canadian Institute ofChartered Accountants, 1997. 85~90
[33]杨荣.面向循环经济模式的环境管理会计投资决策方法研究:[硕士学位论文].南京:南京理工大学,2007
[34]刘培哲等.可持续发展理论与中国21世纪议程.北京:气象出版社,2001.56~57
[35] Robert W. Ingram, Thomas L. Albright, Bruce A. Baldwin.财务会计与管理决策.祝琪,郑敏,苏艳译.北京:清华大学出版社,2006.400~405
[36]徐玖平,蒋洪强.制造型企业环境成本的核算与控制.北京:清华大学出版社,2006.270~272
[37]徐南荣,仲伟俊.现代决策理论与方法.南京:东南大学出版社,2001.185~190
[38] WBCSD. Measuring Eco-efficiency-a Guide to Reporting Company Performance. World Business Council for Sustainable Development, 2000. 45~49
[39]魏素艳、肖淑芳等.环境会计:相关理论与实务.北京:机械工业出版社,2006.219~220
[40]冯昊瑞,李玉萍.基于多级模糊算法的企业环境业绩评价模型的构建.科学技术与工程,2008,Vol.8(2):575~578
[41]黎毅.平衡计分卡在施工企业业绩评价中的应用研究.经济师,2002(4):275~276
[42]张袆.我国管理会计发展的新方向:环境管理会计.会计之友,2008(7):14~16
[43]孙希贞.我国环境管理会计的现状及应用探讨.科技信息,2007(25):477~477