企业生态收益会计论
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摘要
生态收益会计计量之所以出现，第一是收益会计发挥产权保护作用的需要，第二是会计收益计量发展的需要。由于有限理性的存在，人们对产权保护的内容和形式的认知，是不断发展的。会计收益计量是会计产权保护的重要内容，这决定了会计收益计量必须不断发展。会计收益计量的历史表明：一方面，会计收益计量的内容和形式随产权保护内容的发展而演进。企业生态产权的形成和生态需求市场的出现，既决定了产权权能实现形式的丰富，也决定了生态收益的计量成为建设生态友好社会的重要推动力量，这也是会计发挥产权保护作用的具体体现。由于现行的资产计价和收益计量制度在反映企业生态收益时的内在缺陷，进行相关会计制度改革势在必然。另一方面，随着可持续发展理念的日益深入，生态环境作为企业利益相关方的观点逐步形成，保护生态产权的观点开始成为人们的共识。产权保护的需要和会计收益计量对产权保护作用领域认识的发展，推动了企业生态收益计量会计的产生。
历史上，为推动企业生态绩效的计量，生态效率与环境收益观应运而生。生态效率强调更少的投入获得更多的产出，因此生态效率在企业的运用，一定程度上可以缓解资源、环境问题的困境。但是，生态效率的过程理性特点和以人为生态系统中心的世界观，直接影响了生态效率理论作用的发挥。同时，生态效率的理论基础仍然是经济人假设，与可持续发展的理念存在一定的冲突。再加上，生态效率指标以相对数而不是以绝对数的形式来反映企业的生态绩效，更可能的是掩盖本已存在的问题。而企业生态收益指标既包含了生态效率的过程理性的特点，同时又兼顾了企业作为经济人重视结果理性的特点，是从过程理性和结果理性相结合的角度出发，因而生态收益指标是生态效率指标的进化，更能促进企业生态行为的规范。
从环境收益的角度分析，环境收益的基础是环境经济学，环境经济学的基础依然是经济人假设。同时，从各国的实务分析，环境收益强调从成本和负债的角度，对企业的行为规范进行激励，权责的不对等直接导致其在实务中对企业环境行为规范效力的不足。另外，从系统学的角度分析，环境收益只是生态收益的组成部分。因此，生态收益和环境收益分别代表不同的世界观，生态收益观的出现，表明企业已经将自己看做生态环境的有机组成部分，人是生态经济人，按生态规律从事生产经营活动成为企业的选择。然而遗憾的是，在现实中，仍然有许多观点把环境和生态环境等同，没有无生态的环境，也没有无环境的生态。但是，由于支撑环境观、生态观背后的哲学观和理论基础存在根本区别，实际上二者代表着不同的认识观和方法论。
就企业的生态收益而言，企业生态收益主要可以分为产出生态收益、功能生态收益和声誉生态收益。产出生态收益与企业的生产过程相联系，产品功能生态收益既指企业的生态化生产过程相连如企业利用残余物进行产品的生产而使生态环境好转形成的收益，也指产品在消费使用环节因具有生态友好功能而获得的收益：声誉生态收益是指可持续发展企业由于其持续不断的生态改进行为，使得部分生态友好企业同类存货与其他生态友好企业相比，有更高的产品价格、更广的市场容量或者资本市场上更高的价值等等而形成的收益。
三种形式的生态收益互相联系又互相区别，形成可持续发展背景下企业的核心竞争力。
在此基础上，我们进行了案例分析和统计研究。对大唐湘潭电厂的案例分析告诉我们，传统的污染密集型企业也可以通过生产过程的生态化获得生态收益。其中，树立正确的资源观是企业获取生态收益的前提，延长产业链条，促使企业生产经营过程生态化是企业获取生态收益的基本途径，而相关生态消费市场的形成以及政府制定的一系列激励企业采用清洁生产技术、传统企业产业生态化布局的经济激励措施，则是企业获取生态收益的制度保障机制。
除了收益激励作用外，来自相关生态环境领域的机会成本的对企业生态行为的规制同样重要。由于在我国企业生态行为的机会成本和机会收益的不对称分布，损害生态环境的行为成为我国相当一部分公司生态行为的主流。中海油康菲公司的案例技师证明。而来自我国证券市场的实证检验更是证明了这一点。发生生态事故的样本公司与没发生生态事故的配对样本公司相比，主营业务收入的增长速度对比，不具明显差别，而净利润的增长，样本公司显著高于配对样本公司。说明在我国，采取措施，使生态因素成为企业的核心竞争因素，以规范企业生态行为，任重而道远。
同时，对企业进行生态审计，既有助于防止生态消费市场上出现柠檬市场，也而为企业的生态行为规范提供外部保障机制。
The reason why ecological income accounting measurement come into being, thefirst is the role which income accounting intends to play in the fields of property rights,the second is because of the existence of bounded rationality, the knowledge ofpeople’s understanding on the property protection, is in the continuous development,from form to content. The measurement of accounting income’s plays the major role inthe protection of the property rights, the history of accounting income measurementshows: on one hand, accounting income measurement evolve with the content and formof the protection of property right.The form of companies’ ecological property rightand the appearance of ecological market, lead to the complex realization form of theproperty rights. And proves that the measurement of Eco-income play a important rolein the construction of an ecological sound society. This also is the embodiment ofproperty rights protection which role accounting play. As the shortcoming exist inpresent asset pricing and measurement of income, it can’t reflect ecological income ofcompanies, to reform the existing relevant accounting system is undoubtedly. On theother hand, along with the spread of the concept of sustainable development, the viewto take the ecological environment as company’s stakeholder gradually formed, and thenecessity to protect the ecological property is beginning to become the consensus ofpeople. The needs for property rights protection and the development in themeasurement of accounting income promote the generation of ecological income.
In order to measure the enterprise’s sustainable performance, ecological efficiencyand environmental gains has been developed to come into being as a representative of aseries of measures.
Because ecological efficiency’s emphasis is to get more output with less input, sowith the popular of ecological efficiency in the companies, the plight of resources andenvironment problems can ease to a certain extent. But, ecological efficiency works asprocess rational and is thought to be people-centered, limits its use in enterprise. Atthe same time, the theoretical basis of ecological efficiency is still the hypothesis ofEconomic-man, still exist certain conflicts with the concepts of sustainabledevelopment, at the same time, take the form of relative does not reflect the enterpriseecological performance actually while the absolute form can do, and thus can’t solvethe already existing problems. Ecological income is the development of ecological efficiency ideas, not only including that of the view of process rational, as well as butalso including the view of result rational as well, thus can make economic man paytheir attention to eco-environment, and promote enterprise ecological behaviorstandard.
From the perspective of the environment income, the theory foundation of theenvironmental income is the environment economics, the basic of environmentaleconomics is still the hypos is of Economic man. At the same time, from the practice ofthe countries, environmental incomes emphasis on the cost and debt, so as to beincentive for the regulation of the companies’ behavior, the unequal between the powerand the responsibility directly leads to the companies’ environment behavior doesn’tmeet the regulation. From the perspective of systematic, environmental income is justpart of the ecological incomes. Second, the ecological income and environmentalincome is based on behalf of the different views of the world. As the coming into beingof the concept of ecological income, which shows that the companies have regardhimself as an organic part of the ecological environment, man is ecological economicman, to operate according to the ecological law in the production and businessoperation activities become the companies’ choice. Unfortunately, in reality, there arestill many ideas take the concept of environment and ecological environment as equal,although there are kinds of contact between them, there is no environment withoutecological, and no ecological without environment. However, because of thefundamental different between the philosophy and the theoretical foundation, either ofthem actually represents different understanding and methodology of the world.
The companies’ ecological income can be divided into output ecological income,functional ecology income and reputation ecological income. The output income isthat the enterprise gain its ecological income in the operating process,
Function ecology income is from the result of industrial ecology which can makeecology turn better through the use of waste,or when we consume different goods ofthe same goods or similar goods, the product whose quality is better and more securityto user or its disposal costs is lower etc.
Reputation eco-income comes from the continuous improvement in ecoenvironment of sustainable company. Because its behavior in ecological environmentcompared with other companies, it has a higher price, a broader market capacity or ahigher value on capital market, and so on.
Company ecological income which results from the enterprise ecological friendlybehavior, is the internalization of the enterprise’s positive externalities.In this paper, we find because the Datang-xiangtan power plant does well in source management,get’s off dust and desulfurization, thus enhance the coal quality and improve powerefficiency of coal quality management, extend the enterprise production chain, enjoysgood ecological income and economic income as well. Based on this empiricalevidence, we find importance of the economic incentives for the regulation ofenterprise’s ecological behavior, and the gain of the enterprise ecological income,passes through each step in enterprise production management as well.
At the same time, our research tells us: though enterprise ecological income playsan incentive role for companies, it is also the same important for the regulation ofopportunity cost in the field of Eco-environment. The asymmetric distribution ofopportunity cost and opportunity revenue, directly led to oil leakage accident in BohaiSea and the forming of unsound eco-behavior. At last, our empirical test finds that thecompanies which do harm to Eco-environment have no significant difference both inthe growth of main sale and the growth of net income as well. We suggest, if we can’tseriously punish the firm whose behavior does harm to the Eco-system, to make rightsmatches responsibilities at the same time, identify it and measures it in time, report it inthe annual report, the companies will not become ecological friendly.
Therefore, perform ecological audit, can help to prevent the emergence of lemonmarket in ecological consumption market, thus provide an external securitymechanism for the regulation of companies’ ecological behavior.
历史上，为推动企业生态绩效的计量，生态效率与环境收益观应运而生。生态效率强调更少的投入获得更多的产出，因此生态效率在企业的运用，一定程度上可以缓解资源、环境问题的困境。但是，生态效率的过程理性特点和以人为生态系统中心的世界观，直接影响了生态效率理论作用的发挥。同时，生态效率的理论基础仍然是经济人假设，与可持续发展的理念存在一定的冲突。再加上，生态效率指标以相对数而不是以绝对数的形式来反映企业的生态绩效，更可能的是掩盖本已存在的问题。而企业生态收益指标既包含了生态效率的过程理性的特点，同时又兼顾了企业作为经济人重视结果理性的特点，是从过程理性和结果理性相结合的角度出发，因而生态收益指标是生态效率指标的进化，更能促进企业生态行为的规范。
从环境收益的角度分析，环境收益的基础是环境经济学，环境经济学的基础依然是经济人假设。同时，从各国的实务分析，环境收益强调从成本和负债的角度，对企业的行为规范进行激励，权责的不对等直接导致其在实务中对企业环境行为规范效力的不足。另外，从系统学的角度分析，环境收益只是生态收益的组成部分。因此，生态收益和环境收益分别代表不同的世界观，生态收益观的出现，表明企业已经将自己看做生态环境的有机组成部分，人是生态经济人，按生态规律从事生产经营活动成为企业的选择。然而遗憾的是，在现实中，仍然有许多观点把环境和生态环境等同，没有无生态的环境，也没有无环境的生态。但是，由于支撑环境观、生态观背后的哲学观和理论基础存在根本区别，实际上二者代表着不同的认识观和方法论。
就企业的生态收益而言，企业生态收益主要可以分为产出生态收益、功能生态收益和声誉生态收益。产出生态收益与企业的生产过程相联系，产品功能生态收益既指企业的生态化生产过程相连如企业利用残余物进行产品的生产而使生态环境好转形成的收益，也指产品在消费使用环节因具有生态友好功能而获得的收益：声誉生态收益是指可持续发展企业由于其持续不断的生态改进行为，使得部分生态友好企业同类存货与其他生态友好企业相比，有更高的产品价格、更广的市场容量或者资本市场上更高的价值等等而形成的收益。
三种形式的生态收益互相联系又互相区别，形成可持续发展背景下企业的核心竞争力。
在此基础上，我们进行了案例分析和统计研究。对大唐湘潭电厂的案例分析告诉我们，传统的污染密集型企业也可以通过生产过程的生态化获得生态收益。其中，树立正确的资源观是企业获取生态收益的前提，延长产业链条，促使企业生产经营过程生态化是企业获取生态收益的基本途径，而相关生态消费市场的形成以及政府制定的一系列激励企业采用清洁生产技术、传统企业产业生态化布局的经济激励措施，则是企业获取生态收益的制度保障机制。
除了收益激励作用外，来自相关生态环境领域的机会成本的对企业生态行为的规制同样重要。由于在我国企业生态行为的机会成本和机会收益的不对称分布，损害生态环境的行为成为我国相当一部分公司生态行为的主流。中海油康菲公司的案例技师证明。而来自我国证券市场的实证检验更是证明了这一点。发生生态事故的样本公司与没发生生态事故的配对样本公司相比，主营业务收入的增长速度对比，不具明显差别，而净利润的增长，样本公司显著高于配对样本公司。说明在我国，采取措施，使生态因素成为企业的核心竞争因素，以规范企业生态行为，任重而道远。
同时，对企业进行生态审计，既有助于防止生态消费市场上出现柠檬市场，也而为企业的生态行为规范提供外部保障机制。
The reason why ecological income accounting measurement come into being, thefirst is the role which income accounting intends to play in the fields of property rights,the second is because of the existence of bounded rationality, the knowledge ofpeople’s understanding on the property protection, is in the continuous development,from form to content. The measurement of accounting income’s plays the major role inthe protection of the property rights, the history of accounting income measurementshows: on one hand, accounting income measurement evolve with the content and formof the protection of property right.The form of companies’ ecological property rightand the appearance of ecological market, lead to the complex realization form of theproperty rights. And proves that the measurement of Eco-income play a important rolein the construction of an ecological sound society. This also is the embodiment ofproperty rights protection which role accounting play. As the shortcoming exist inpresent asset pricing and measurement of income, it can’t reflect ecological income ofcompanies, to reform the existing relevant accounting system is undoubtedly. On theother hand, along with the spread of the concept of sustainable development, the viewto take the ecological environment as company’s stakeholder gradually formed, and thenecessity to protect the ecological property is beginning to become the consensus ofpeople. The needs for property rights protection and the development in themeasurement of accounting income promote the generation of ecological income.
In order to measure the enterprise’s sustainable performance, ecological efficiencyand environmental gains has been developed to come into being as a representative of aseries of measures.
Because ecological efficiency’s emphasis is to get more output with less input, sowith the popular of ecological efficiency in the companies, the plight of resources andenvironment problems can ease to a certain extent. But, ecological efficiency works asprocess rational and is thought to be people-centered, limits its use in enterprise. Atthe same time, the theoretical basis of ecological efficiency is still the hypothesis ofEconomic-man, still exist certain conflicts with the concepts of sustainabledevelopment, at the same time, take the form of relative does not reflect the enterpriseecological performance actually while the absolute form can do, and thus can’t solvethe already existing problems. Ecological income is the development of ecological efficiency ideas, not only including that of the view of process rational, as well as butalso including the view of result rational as well, thus can make economic man paytheir attention to eco-environment, and promote enterprise ecological behaviorstandard.
From the perspective of the environment income, the theory foundation of theenvironmental income is the environment economics, the basic of environmentaleconomics is still the hypos is of Economic man. At the same time, from the practice ofthe countries, environmental incomes emphasis on the cost and debt, so as to beincentive for the regulation of the companies’ behavior, the unequal between the powerand the responsibility directly leads to the companies’ environment behavior doesn’tmeet the regulation. From the perspective of systematic, environmental income is justpart of the ecological incomes. Second, the ecological income and environmentalincome is based on behalf of the different views of the world. As the coming into beingof the concept of ecological income, which shows that the companies have regardhimself as an organic part of the ecological environment, man is ecological economicman, to operate according to the ecological law in the production and businessoperation activities become the companies’ choice. Unfortunately, in reality, there arestill many ideas take the concept of environment and ecological environment as equal,although there are kinds of contact between them, there is no environment withoutecological, and no ecological without environment. However, because of thefundamental different between the philosophy and the theoretical foundation, either ofthem actually represents different understanding and methodology of the world.
The companies’ ecological income can be divided into output ecological income,functional ecology income and reputation ecological income. The output income isthat the enterprise gain its ecological income in the operating process,
Function ecology income is from the result of industrial ecology which can makeecology turn better through the use of waste,or when we consume different goods ofthe same goods or similar goods, the product whose quality is better and more securityto user or its disposal costs is lower etc.
Reputation eco-income comes from the continuous improvement in ecoenvironment of sustainable company. Because its behavior in ecological environmentcompared with other companies, it has a higher price, a broader market capacity or ahigher value on capital market, and so on.
Company ecological income which results from the enterprise ecological friendlybehavior, is the internalization of the enterprise’s positive externalities.In this paper, we find because the Datang-xiangtan power plant does well in source management,get’s off dust and desulfurization, thus enhance the coal quality and improve powerefficiency of coal quality management, extend the enterprise production chain, enjoysgood ecological income and economic income as well. Based on this empiricalevidence, we find importance of the economic incentives for the regulation ofenterprise’s ecological behavior, and the gain of the enterprise ecological income,passes through each step in enterprise production management as well.
At the same time, our research tells us: though enterprise ecological income playsan incentive role for companies, it is also the same important for the regulation ofopportunity cost in the field of Eco-environment. The asymmetric distribution ofopportunity cost and opportunity revenue, directly led to oil leakage accident in BohaiSea and the forming of unsound eco-behavior. At last, our empirical test finds that thecompanies which do harm to Eco-environment have no significant difference both inthe growth of main sale and the growth of net income as well. We suggest, if we can’tseriously punish the firm whose behavior does harm to the Eco-system, to make rightsmatches responsibilities at the same time, identify it and measures it in time, report it inthe annual report, the companies will not become ecological friendly.
Therefore, perform ecological audit, can help to prevent the emergence of lemonmarket in ecological consumption market, thus provide an external securitymechanism for the regulation of companies’ ecological behavior.
引文
②转引自程宏伟、冯茜颖、王艳《自然契约、生态利润与企业可持续发展》，中国工业经济2010年第5期p88。
①引自李金昌《自然资源核算》（M），北京，中国环境科学出版社出版，1990年
①转引自Jong Gong Yong. An empirical study of impact of a preventive environmental strategy onenvironmental and organizational performance[D],University of Nebraska,1997
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