燃煤发电企业循环经济资源价值流报告研究
|
摘要
随着国民经济的迅速发展，对电力能源需求不断增加。2009年我国发电装机总容量达到8亿千瓦，2010年发电装机总容量达8.74亿千瓦，同比增长了9.25%，2011年装机总容量达10.56亿千瓦，同比增长了20.83%，“十一五”期间年均增长率为9.8%，预计到2020年，将达到11.86亿千瓦。目前我国电力生产结构统计显示，火电的比重约为82.85%，可见，火电仍是电力生产的主要形式。在满足经济发展需要的同时，燃煤发电企业所造成的资源环境问题也日益明显，如全球变暖、资源匮乏、大气污染严重等一系列环境问题。为了改善当前资源和环境的状况，过去的“高投入，低利用，高排放”的经济发展模式已经不能维持燃煤发电企业可持续发展，从长远发展的角度讲，必须发展循环经济。由于燃煤发电企业采用所有权和经营权相分离的经营管理方式，导致了企业各利益主体之间信息不对称、委托代理成本增加等问题。外部利益相关者为了作出有利于企业经济发展的决策，需要充分了解燃煤发电企业循环经济资源价值流转情况；内部经营管理者为了削减成本，提高企业的利润，进而增加管理者自身的收益，也要了解这方面的信息，作出相应的决策。
本文以物质流成本会计、委托代理理论、利益相关者理论作为理论基础，从介绍燃煤发电企业循环经济资源价值流报告含义、目标和内容入手，阐述了报告的利益相关者的信息需求及报告的供给现状。通过分析日本、美国和欧洲的燃煤发电企业循环经济资源价值流报告，比较各国报告的形式和特点，结合我国的具体情况，设计出适合我国燃煤发电企业循环经济资源价值流报告，分别报告了编制的基础，编制的内容、方法和形式。最后，通过将设计的报告应用到具体的案例中，详细地反映了燃煤发电企业生产过程中发生的物料成本、能源成本及环境成本，并提出减少成本、提高资源使用效率的建议。对燃煤发电企业循环经济资源价值流报告进行研究，不但可以大幅度的减少资源浪费，降低企业投入成本，从源头及过程中控制污染，减少企业的环境成本，而且有助于解决企业利益主体之间信息不对称的问题，使企业的利益相关者更明晰地了解企业的财务状况，作出正确的决策，对实现经济、环境和社会协调发展有重要的意义。
The demand for electricity energy is increase with the rapid development of nationaleconomy. The total installed power generating capacity that achieved 800 million kilowatt in2009 compared with the total installed power-generating capacity of 874 million kilowatt in2010 increased 9.25%, The total installed power generating capacity achieved 1.056 billionkilowatts in 2011, annual growth rate is 20.83%.The average annual growth is 9.8% in the"eleventh five-year plan" period. The total installed power generating capacity is expected to1.186 billion kilowatt by 2020. At present coal-fired power proportion still accounts for morethan 82.85% in our country electric power production structure statistics, The proportion ofthermal power is still very large comparing with the wind, water and electricity power .Butthe issues of resources and environment that coal-fired power enterprise bring about arebecoming increasingly obvious. Although the rapid development of the electric powerindustry meet the needs of economic development in a certain extent , but it cause a series ofenvironmental problems, for example global warming, resource depletion, serious airpollution. In order to improve the current situation of resource and environment, economicdevelopment model to have "high investment, low use, high carbon" features in the past can'tmaintain coal-fired power enterprise sustainable development. From the standpoint oflong-term development, coal-fired power enterprise must develop the recycling economy.Because the way management of coal-fired power enterprise that ownership and managementare separate, the issues which information among the interest subjects is asymmetric andprincipal-agent cost is increase are appeared. In order to make decisions that are benefit to theenterprise economic development, external stakeholders need to fully understand the value ofresources of circulation economic of coal-fired power generation enterprise . In order to cutcosts, improve of the profits of the business, and increase their earnings, the enterpriseinternal management also need to know the information and make corresponding decision.
Material flow cost accounting, principal-agent theory, stakeholder theory are the papertheoretical basis. The paper described the information demand of the stakeholders of reportand supplies present situation of report to introduction of coal-fired power enterprise circulareconomy resources value report, objective and content meaning as the breakthrough point .The author design the mode of report of circular economy value of resources that suits China'scoal-fired power enterprise under the condition of our country , through the analysis of Japan,the United States and Europe to circular economy resources value report and comparison of coal-fired power abroad enterprise resource value of report form and characteristics. Thecontent of the report include compilation basis, for the contents, methods and form. Finally,the report design model used to specific cases, which detailed reflects the coal-fired powerenterprise occurred material cost, energy costs and environmental costs in the productionprocess, and put forward advice to reduce the cost and improve the use efficiency of resource.Not only the research of circular economy of coal-fired power enterprise resource value reportcan greatly reduce the waste of resources, reduce the cost of enterprise , control pollution andreduce the environmental costs of enterprise from the source and process. But also contributeto resolve the information asymmetry problem, between enterprise stakeholders , more clearlyunderstand the financial condition of enterprises and make the right decision ,which has theimportant meaning that realize the harmonious development of economic, environmental andsocial.
本文以物质流成本会计、委托代理理论、利益相关者理论作为理论基础，从介绍燃煤发电企业循环经济资源价值流报告含义、目标和内容入手，阐述了报告的利益相关者的信息需求及报告的供给现状。通过分析日本、美国和欧洲的燃煤发电企业循环经济资源价值流报告，比较各国报告的形式和特点，结合我国的具体情况，设计出适合我国燃煤发电企业循环经济资源价值流报告，分别报告了编制的基础，编制的内容、方法和形式。最后，通过将设计的报告应用到具体的案例中，详细地反映了燃煤发电企业生产过程中发生的物料成本、能源成本及环境成本，并提出减少成本、提高资源使用效率的建议。对燃煤发电企业循环经济资源价值流报告进行研究，不但可以大幅度的减少资源浪费，降低企业投入成本，从源头及过程中控制污染，减少企业的环境成本，而且有助于解决企业利益主体之间信息不对称的问题，使企业的利益相关者更明晰地了解企业的财务状况，作出正确的决策，对实现经济、环境和社会协调发展有重要的意义。
The demand for electricity energy is increase with the rapid development of nationaleconomy. The total installed power generating capacity that achieved 800 million kilowatt in2009 compared with the total installed power-generating capacity of 874 million kilowatt in2010 increased 9.25%, The total installed power generating capacity achieved 1.056 billionkilowatts in 2011, annual growth rate is 20.83%.The average annual growth is 9.8% in the"eleventh five-year plan" period. The total installed power generating capacity is expected to1.186 billion kilowatt by 2020. At present coal-fired power proportion still accounts for morethan 82.85% in our country electric power production structure statistics, The proportion ofthermal power is still very large comparing with the wind, water and electricity power .Butthe issues of resources and environment that coal-fired power enterprise bring about arebecoming increasingly obvious. Although the rapid development of the electric powerindustry meet the needs of economic development in a certain extent , but it cause a series ofenvironmental problems, for example global warming, resource depletion, serious airpollution. In order to improve the current situation of resource and environment, economicdevelopment model to have "high investment, low use, high carbon" features in the past can'tmaintain coal-fired power enterprise sustainable development. From the standpoint oflong-term development, coal-fired power enterprise must develop the recycling economy.Because the way management of coal-fired power enterprise that ownership and managementare separate, the issues which information among the interest subjects is asymmetric andprincipal-agent cost is increase are appeared. In order to make decisions that are benefit to theenterprise economic development, external stakeholders need to fully understand the value ofresources of circulation economic of coal-fired power generation enterprise . In order to cutcosts, improve of the profits of the business, and increase their earnings, the enterpriseinternal management also need to know the information and make corresponding decision.
Material flow cost accounting, principal-agent theory, stakeholder theory are the papertheoretical basis. The paper described the information demand of the stakeholders of reportand supplies present situation of report to introduction of coal-fired power enterprise circulareconomy resources value report, objective and content meaning as the breakthrough point .The author design the mode of report of circular economy value of resources that suits China'scoal-fired power enterprise under the condition of our country , through the analysis of Japan,the United States and Europe to circular economy resources value report and comparison of coal-fired power abroad enterprise resource value of report form and characteristics. Thecontent of the report include compilation basis, for the contents, methods and form. Finally,the report design model used to specific cases, which detailed reflects the coal-fired powerenterprise occurred material cost, energy costs and environmental costs in the productionprocess, and put forward advice to reduce the cost and improve the use efficiency of resource.Not only the research of circular economy of coal-fired power enterprise resource value reportcan greatly reduce the waste of resources, reduce the cost of enterprise , control pollution andreduce the environmental costs of enterprise from the source and process. But also contributeto resolve the information asymmetry problem, between enterprise stakeholders , more clearlyunderstand the financial condition of enterprises and make the right decision ,which has theimportant meaning that realize the harmonious development of economic, environmental andsocial.
引文
[1]钟朝宏，干胜道.中外企业环境报告规范比较研究[J].科学管理研究，2006，24（5）:2
[2]孙海刚.企业可持续发展理论与实践[J].当代经济管理，2008，30（10）:2-3
[3]张传秀，欧阳荟，严鹏程.对可持续发展报告的认识与思考[J].上海有色金属，2006，27（4）:2
[4]宋京津.循环经济下企业可持续发展报告问题的探讨[J].审计与经济研究，2008（4）:2
[5]李海英，陈敏，李羽中.企业环境报告及其演变[J].中国水能及电气化，2010，（7）:2
[6] Pamela. S path，Margaret .Mann，D awn. R .kerr [J].Life Cyle Assessment of Coal firePower Production.，2009:4
[7]中国华能集团.可持续发展报告[R].2010:4-6
[8]荆克晶，燃煤火力发电企业循环经济发展模式研究[D].南开大学:人口、资源与环境经济学，2006:20-35
[9]戴玉才等.环境效率—发展循环经济路径之一[J].环境科学动态, 2005(1): 20-23
[10] Jacques BATAIL: La nouvelle organisationélectrique franaise[J],Editions Eska,2003
[11] G.MORAN: Matiere,electricite, energie[J].Presses Universitaires de France ,1973
[12]王金南，曹东等.能源与环境－中国2020[M].中国环境科学出版社,2004
[13]沈剑飞.中国电力行业市场改革研究[M].新华出版社，2005:36-42
[14]法国电力公司，中国电力企业联合会.现代化国有电力公司[M].中国电力出版社，1997:45-57
[15]胡鞍钢，吕永龙，能源与发展[M].中国计划出版社，2001:33-42
[16]王志轩，彭俊，张家杰.石灰石—石膏法烟气脱硫费用分析[J].中国电力, 2004 (34):69-72.
[18] Samuelson, Paul A. The Pure Theory of Public Expendi-ture [J]. Review of Economicsand Statistics. 1954(36): 387-389.
[19]中国电气企业联合会.资源节约:电力企业的可持续发展之路[N].中国电力报, 2004:6-6.
[20] AyresR U. Resources, Environment and economics: applications of the materials/energybalance principle [M]. New York: John Wiley& Sons .Ltd, 1978:2-5
[21] Brunner PH, Baccinip. Regional materials management and environmental protection [J].Waste Management& Research, 1992, 12: 203-212.
[22] Lindqvista A, and von Malmborg F B. What can we learn from local substance flowanalyses? The review of cadmium flows in Swedish municipalities. Journal of CleanerProduction, 2004, 12 (10): 909-918.
[23] Liu Y, Villalba G, Ayres R U, Schroder H. Global phosphorus flows and environmentalimpacts from a consumption perspective. Journal of Industrial Ecology, 2008, 12(2):229-247.
[24] Graedel TE, van Beers D, Bertram M, Fuse K, Gordon R B, Gristinin A, Kapur A, KleeR J, Lifset R J, Oetjen L, Graedel TE. Themulti level cycle of anthropogenic zinc.Journal of Industrial Ecology, 2005, 9 (3): 67-90.
[25] Johnson J, Schewel L, Graedel T E. The contemporary anthropogenic chromium cycle.Environmental Science& Technology, 2006, 40 (22):7060-7069.
[26] Reck B K, Müller D B, Rostkowski K, Graedel TE. Anthropogenic nickel cycle: insightsinto use, trade, and recycling. Environmental Science & Technology, 2008, 42 (9):3394-3400.
[27] Spatari S, Bertram M, Robert B, Henderson K, Graedel TE. Twentieth century copperstocks and flows in North America: A dynamic analysis. Ecological Economics, 2005(54): 37-51.
[28] Rostkowski K, Rauch J, Drakonakis K, Reck B, Gerdon R B, Graedel T E.“Bottom-up”study of in-use nickel stocks in New Haven, CT. Resources, Conservation and Recycling,2007(50): 58-70.
[29] Mao J S. Industrial metabolism of lead and its influence on national economy. Shenyang:Northeastern University, 2003:4-5
[30] Bu.Q.C. Substance flow analysis and its application in steel industry. Shenyang:Northeastern University, 2005:3-8
[31] Yue Q, Lu ZW. An analysis of contemporary copper cycle in China (Ⅰ) STAF method.China Resources Comprehensive Utilization, 2005(4): 6-11.
[32] Kwonpongsagoon S. Integration of substance flow analysis, transport and fate ofmaterials in the environment, and environmental risk assessment for provision ofinformation for regional environmental management: cadmium as a case study inAustralia. University of New South Wales, 2006:5-7
[33]毛建素，陆钟武.铅在铅酸电池中的资源服务效率[J].东北大学学报(自然科学版),2003, 24(12): 1173-1176.
[34]岳强，陆钟武.中国铜循环现状分析(Ⅰ)—“STAF”方法[J].中国资源综合利用,2005(4): 6-11.
[35]肖序.环境会计制度构建问题研究[M]．北京：中国财政经济出版社，2010:3
[36]任郁楠.我国企业环境信息披露研究[D].四川大学硕士学位文，2007:4-5．
[37] Christine Jasch .Environmental and Material Flow Cost Accounting, Institut Fur,Okologische Wirtschafts forschun Vienna, Austria, 2008:74 -149
[38] Royce. D. Burnett, Don R. Hansen. Ecoeciency:Deningarole for environmental costmanagement，2008:2-6
[39] Material flow cost accounting with ISO 14051，ISO Management Systems,www.iso.org/ims
[40] Charlene Sinkin ,CharlotteJ.Wright ,Royce D.Burnett. Eco-efficiency and firmvalue,2008:1-3
[41] Ron Cacioppe .A survey of Managers Perception of Corporate Ethics and SocialResponsibility and Actions that may Affect Companies Success, 2008:1-2
[42] Michael E. Brown .Corporate Social Responsibility in the Supply Chain: An Applicationin the Food Industry,2006,2:34-45
[43]井上寿枝，西山久美子，清水彩子.环境会计结构[M].中国财政经济出版社，2004:1-76
[44] Thomas Johansson. Energy for Sustainable Development[M].CCLCED，2003:119-203
[45]许家林，孟凡利.环境会计[M].上海财经大学出版社，2004:113-129
[46]杨雪峰.循环经济的运行机制研究[D].2006:26-103
[47]谢志明，易玄.循环经济价值流研究综述[J].山东社会科学，2008（9）:2-4
[48] Hackston D，&Milne M J Some Determinants of Social and Environmental Disclosuresin New Zealand Companies [J]. Accounting Auditing and Accountability Journal，1996，9(1)：77-108．
[49] Froster G R. Wilmshurst T D Corporate Environmental Reporting :A Test of LegitimacyTheory[J]. Accounting，Auditing & Accountability Journal 2000，13(1):10-26．
[50] Eng L L.Mak Y T Corporate Governance and Voluntary Disclosure [J]. Journal ofAccounting and Pulley，2003，22(4):325-345．
[51] Cormier D. Gordon I M An Examination of Social and Environmental ReportingStrategies [J]. Accounting，Auditing & Accountability Journal 2001，14(5):587-616
[52] Lynn M A Note on Corporate Social Disclosure in Hong Kong [J]. TheBritish Accounting Review，1992，2(2):105-110．
[53] Gao S . Heravi S. Xiao J Z Determinants of Corporate Social and EnvironmentalReporting in Hong Kong:a Research Note [J].Accounting Forum，2005，29(2):233-242．
[54] Gray R H . Javad M. Power D M. Sinclair C D Social and Environmental Disclosure andCorporate Characteristics: A Research Note and Extension [J]. Journal of BusinessFinance and Accounting，2001，28(4):327-356．
[55]何丽梅,侯涛.环境绩效信息披露及其影响因素实证研究—来自我国上市公司社会责任报告的经验证据[J].中国人口·资源与环境，2010(20):1-4
[56]张彦，关民.企业环境信息披露的外部影响因素实证研究[J].中国人口·资源与环境，2009(19):1-5
[57]唐久芳，李启平.低碳经济模式下环境信息披露的实证研究—以湖南上市公司为例[J] .产经评论，2010(6):1-7
[58]余芳.基于循环经济的燃煤发电企业可持续发展研究[D].南京：河海大学，2007:2-4
[59]罗伯格瑞，简贝宾顿，王立颜，耿建新.环境会计与管理[M].北京大学出版社，2004:203-205
[60]王军，谢锋，汤大伟，谭丕功.中国企业环境报告制度[M].中国环境科学出版社，2008:160-184
[61]林全圣.林口发电厂物质流成本会计分析案例探讨[D].国立台北大学公共事务学院自然资源与环境管理研究所，1997:42-73
[62]王慧霞，李伟红，杨淑君.基于委托代理理论的企业所有者与经理人合作决策模型[J].河北大学学报(哲学社会科学版)，2010（3）:1-2
[63]刘有贵，蒋年云.委托代理理论述评[J].学术界（双月刊），2006（116）:2-6
[64]张建红.企业社会责任信息披露影响因素及经济后果研究——基于利益相关者理论的视角[D].南京理工大学，2010:5-13
[1]钟朝宏，干胜道.中外企业环境报告规范比较研究[J].科学管理研究，2006，24（5）:2
[2]孙海刚.企业可持续发展理论与实践[J].当代经济管理，2008，30（10）:2-3
[3]张传秀，欧阳荟，严鹏程.对可持续发展报告的认识与思考[J].上海有色金属，2006，27（4）:2
[4]宋京津.循环经济下企业可持续发展报告问题的探讨[J].审计与经济研究，2008（4）:2
[5]李海英，陈敏，李羽中.企业环境报告及其演变[J].中国水能及电气化，2010，（7）:2
[6] Pamela. S path，Margaret .Mann，D awn. R .kerr [J].Life Cyle Assessment of Coal firePower Production.，2009:4
[7]中国华能集团.可持续发展报告[R].2010:4-6
[8]荆克晶，燃煤火力发电企业循环经济发展模式研究[D].南开大学:人口、资源与环境经济学，2006:20-35
[9]戴玉才等.环境效率—发展循环经济路径之一[J].环境科学动态, 2005(1): 20-23
[10] Jacques BATAIL: La nouvelle organisationélectrique franaise[J],Editions Eska,2003
[11] G.MORAN: Matiere,electricite, energie[J].Presses Universitaires de France ,1973
[12]王金南，曹东等.能源与环境－中国2020[M].中国环境科学出版社,2004
[13]沈剑飞.中国电力行业市场改革研究[M].新华出版社，2005:36-42
[14]法国电力公司，中国电力企业联合会.现代化国有电力公司[M].中国电力出版社，1997:45-57
[15]胡鞍钢，吕永龙，能源与发展[M].中国计划出版社，2001:33-42
[16]王志轩，彭俊，张家杰.石灰石—石膏法烟气脱硫费用分析[J].中国电力, 2004 (34):69-72.
[18] Samuelson, Paul A. The Pure Theory of Public Expendi-ture [J]. Review ofEconomics and Statistics. 1954(36): 387-389.
[19]中国电气企业联合会.资源节约:电力企业的可持续发展之路[N].中国电力报,2004:6 -6.
[20] AyresR U. Resources, Environment and economics: applications of thematerials/energy balance principle [M]. New York: John Wiley& Sons .Ltd, 1978:2-5
[21] Brunner PH, Baccinip. Regional materials management and environmental protection[J]. Waste Management& Research, 1992, 12: 203-212.
[22] Lindqvista A, and von Malmborg F B. What can we learn from local substance flowanalyses? The review of cadmium flows in Swedish municipalities. Journal of CleanerProduction, 2004, 12 (10): 909-918.
[23] Liu Y, Villalba G, Ayres R U, Schroder H. Global phosphorus flows and environmentalimpacts from a consumption perspective. Journal of Industrial Ecology, 2008, 12(2):229-247.
[24] Graedel TE, van Beers D, Bertram M, Fuse K, Gordon R B, Gristinin A, Kapur A,Klee R J, Lifset R J, Oetjen L, Graedel TE. Themulti level cycle of anthropogeniczinc. Journal of Industrial Ecology, 2005, 9 (3): 67-90.
[25] Johnson J, Schewel L, Graedel T E. The contemporary anthropogenic chromium cycle.Environmental Science& Technology, 2006, 40 (22):7060-7069.
[26] Reck B K, Müller D B, Rostkowski K, Graedel TE. Anthropogenic nickel cycle:insights into use, trade, and recycling. Environmental Science & Technology, 2008,42 (9): 3394-3400.
[27] Spatari S, Bertram M, Robert B, Henderson K, Graedel TE. Twentieth century copperstocks and flows in North America: A dynamic analysis. Ecological Economics, 2005(54): 37-51.
[28] Rostkowski K, Rauch J, Drakonakis K, Reck B, Gerdon R B, Graedel TE.“Bottom-up”study of in-use nickel stocks in New Haven, CT. Resources,Conservation and Recycling, 2007(50): 58-70.
[29] Mao J S. Industrial metabolism of lead and its influence on national economy.Shenyang: Northeastern University, 2003:4-5
[30] Bu.Q.C. Substance flow analysis and its application in steel industry. Shenyang:Northeastern University, 2005:3-8
[31] Yue Q, Lu ZW. An analysis of contemporary copper cycle in China (Ⅰ) STAF method.China Resources Comprehensive Utilization, 2005(4): 6-11.
[32] Kwonpongsagoon S. Integration of substance flow analysis, transport and fate ofmaterials in the environment, and environmental risk assessment for provision ofinformation for regional environmental management: cadmium as a case study inAustralia. University of New South Wales, 2006:5-7
[33]毛建素，陆钟武.铅在铅酸电池中的资源服务效率[J].东北大学学报(自然科学版),2003, 24(12): 1173-1176.
[34]岳强，陆钟武.中国铜循环现状分析(Ⅰ)—“STAF”方法[J].中国资源综合利用,2005(4): 6-11.
[35]肖序.环境会计制度构建问题研究[M]．北京：中国财政经济出版社，2010:3
[36]任郁楠.我国企业环境信息披露研究[D].四川大学硕士学位文，2007:4-5．
[37] Christine Jasch .Environmental and Material Flow Cost Accounting, Institut Fur,Okologische Wirtschafts forschun Vienna, Austria, 2008:74 -149
[38] Royce. D. Burnett, Don R. Hansen. Ecoeciency:Deningarole for environmental costmanagement，2008:2-6
[39] Material flow cost accounting with ISO 14051，ISO Management Systems,www.iso.org/ims
[40] Charlene Sinkin ,CharlotteJ.Wright ,Royce D.Burnett. Eco-efficiency and firmvalue,2008:1-3
[41] Ron Cacioppe .A survey of Managers Perception of Corporate Ethics and SocialResponsibility and Actions that may Affect Companies Success, 2008:1-2
[42] Michael E. Brown .Corporate Social Responsibility in the Supply Chain: AnApplication in the Food Industry,2006,2:34-45
[43]井上寿枝，西山久美子，清水彩子.环境会计结构[M].中国财政经济出版社，2004:1-76
[44] Thomas Johansson. Energy for Sustainable Development[M].CCLCED，2003:119-203
[45]许家林，孟凡利.环境会计[M].上海财经大学出版社，2004:113-129
[46]杨雪峰.循环经济的运行机制研究[D].2006:26-103
[47]谢志明，易玄.循环经济价值流研究综述[J].山东社会科学，2008（9）:2-4
[48] Hackston D，&Milne M J Some Determinants of Social and EnvironmentalDisclosures in New Zealand Companies [J]. Accounting Auditing andAccountability Journal，1996，9(1)：77-108．
[49] Froster G R. Wilmshurst T D Corporate Environmental Reporting :A Test ofLegitimacy Theory[J]. Accounting，Auditing & Accountability Journal 2000，13(1):10-26．
[50] Eng L L.Mak Y T Corporate Governance and Voluntary Disclosure [J]. Journal ofAccounting and Pulley，2003，22(4):325-345．
[51] Cormier D. Gordon I M An Examination of Social and Environmental ReportingStrategies [J]. Accounting，Auditing & Accountability Journal 2001，14(5):587-616
[52] Lynn M A Note on Corporate Social Disclosure in Hong Kong [J]. TheBritish Accounting Review，1992，2(2):105-110．
[53] Gao S . Heravi S. Xiao J Z Determinants of Corporate Social and EnvironmentalReporting in Hong Kong:a Research Note [J].Accounting Forum，2005，29(2):233-242．
[54] Gray R H . Javad M. Power D M. Sinclair C D Social and Environmental Disclosureand Corporate Characteristics: A Research Note and Extension [J]. Journal ofBusiness Finance and Accounting，2001，28(4):327-356．
[55]何丽梅,侯涛.环境绩效信息披露及其影响因素实证研究—来自我国上市公司社会责任报告的经验证据[J].中国人口·资源与环境，2010(20):1-4
[56]张彦，关民.企业环境信息披露的外部影响因素实证研究[J].中国人口·资源与环境，2009(19):1-5
[57]唐久芳，李启平.低碳经济模式下环境信息披露的实证研究—以湖南上市公司为例[J] .产经评论，2010(6):1-7
[58]余芳.基于循环经济的燃煤发电企业可持续发展研究[D].南京：河海大学，2007:2-4
[59]罗伯格瑞，简贝宾顿，王立颜，耿建新.环境会计与管理[M].北京大学出版社，2004:203-205
[60]王军，谢锋，汤大伟，谭丕功.中国企业环境报告制度[M].中国环境科学出版社，2008:160-184
[61]林全圣.林口发电厂物质流成本会计分析案例探讨[D].国立台北大学公共事务学院自然资源与环境管理研究所，1997:42-73
[62]王慧霞，李伟红，杨淑君.基于委托代理理论的企业所有者与经理人合作决策模型[J].河北大学学报(哲学社会科学版)，2010（3）:1-2
[63]刘有贵，蒋年云.委托代理理论述评[J].学术界（双月刊），2006（116）:2-6
[64]张建红.企业社会责任信息披露影响因素及经济后果研究——基于利益相关者理论的视角[D].南京理工大学，2010:5-13
[2]孙海刚.企业可持续发展理论与实践[J].当代经济管理，2008，30（10）:2-3
[3]张传秀，欧阳荟，严鹏程.对可持续发展报告的认识与思考[J].上海有色金属，2006，27（4）:2
[4]宋京津.循环经济下企业可持续发展报告问题的探讨[J].审计与经济研究，2008（4）:2
[5]李海英，陈敏，李羽中.企业环境报告及其演变[J].中国水能及电气化，2010，（7）:2
[6] Pamela. S path，Margaret .Mann，D awn. R .kerr [J].Life Cyle Assessment of Coal firePower Production.，2009:4
[7]中国华能集团.可持续发展报告[R].2010:4-6
[8]荆克晶，燃煤火力发电企业循环经济发展模式研究[D].南开大学:人口、资源与环境经济学，2006:20-35
[9]戴玉才等.环境效率—发展循环经济路径之一[J].环境科学动态, 2005(1): 20-23
[10] Jacques BATAIL: La nouvelle organisationélectrique franaise[J],Editions Eska,2003
[11] G.MORAN: Matiere,electricite, energie[J].Presses Universitaires de France ,1973
[12]王金南，曹东等.能源与环境－中国2020[M].中国环境科学出版社,2004
[13]沈剑飞.中国电力行业市场改革研究[M].新华出版社，2005:36-42
[14]法国电力公司，中国电力企业联合会.现代化国有电力公司[M].中国电力出版社，1997:45-57
[15]胡鞍钢，吕永龙，能源与发展[M].中国计划出版社，2001:33-42
[16]王志轩，彭俊，张家杰.石灰石—石膏法烟气脱硫费用分析[J].中国电力, 2004 (34):69-72.
[18] Samuelson, Paul A. The Pure Theory of Public Expendi-ture [J]. Review of Economicsand Statistics. 1954(36): 387-389.
[19]中国电气企业联合会.资源节约:电力企业的可持续发展之路[N].中国电力报, 2004:6-6.
[20] AyresR U. Resources, Environment and economics: applications of the materials/energybalance principle [M]. New York: John Wiley& Sons .Ltd, 1978:2-5
[21] Brunner PH, Baccinip. Regional materials management and environmental protection [J].Waste Management& Research, 1992, 12: 203-212.
[22] Lindqvista A, and von Malmborg F B. What can we learn from local substance flowanalyses? The review of cadmium flows in Swedish municipalities. Journal of CleanerProduction, 2004, 12 (10): 909-918.
[23] Liu Y, Villalba G, Ayres R U, Schroder H. Global phosphorus flows and environmentalimpacts from a consumption perspective. Journal of Industrial Ecology, 2008, 12(2):229-247.
[24] Graedel TE, van Beers D, Bertram M, Fuse K, Gordon R B, Gristinin A, Kapur A, KleeR J, Lifset R J, Oetjen L, Graedel TE. Themulti level cycle of anthropogenic zinc.Journal of Industrial Ecology, 2005, 9 (3): 67-90.
[25] Johnson J, Schewel L, Graedel T E. The contemporary anthropogenic chromium cycle.Environmental Science& Technology, 2006, 40 (22):7060-7069.
[26] Reck B K, Müller D B, Rostkowski K, Graedel TE. Anthropogenic nickel cycle: insightsinto use, trade, and recycling. Environmental Science & Technology, 2008, 42 (9):3394-3400.
[27] Spatari S, Bertram M, Robert B, Henderson K, Graedel TE. Twentieth century copperstocks and flows in North America: A dynamic analysis. Ecological Economics, 2005(54): 37-51.
[28] Rostkowski K, Rauch J, Drakonakis K, Reck B, Gerdon R B, Graedel T E.“Bottom-up”study of in-use nickel stocks in New Haven, CT. Resources, Conservation and Recycling,2007(50): 58-70.
[29] Mao J S. Industrial metabolism of lead and its influence on national economy. Shenyang:Northeastern University, 2003:4-5
[30] Bu.Q.C. Substance flow analysis and its application in steel industry. Shenyang:Northeastern University, 2005:3-8
[31] Yue Q, Lu ZW. An analysis of contemporary copper cycle in China (Ⅰ) STAF method.China Resources Comprehensive Utilization, 2005(4): 6-11.
[32] Kwonpongsagoon S. Integration of substance flow analysis, transport and fate ofmaterials in the environment, and environmental risk assessment for provision ofinformation for regional environmental management: cadmium as a case study inAustralia. University of New South Wales, 2006:5-7
[33]毛建素，陆钟武.铅在铅酸电池中的资源服务效率[J].东北大学学报(自然科学版),2003, 24(12): 1173-1176.
[34]岳强，陆钟武.中国铜循环现状分析(Ⅰ)—“STAF”方法[J].中国资源综合利用,2005(4): 6-11.
[35]肖序.环境会计制度构建问题研究[M]．北京：中国财政经济出版社，2010:3
[36]任郁楠.我国企业环境信息披露研究[D].四川大学硕士学位文，2007:4-5．
[37] Christine Jasch .Environmental and Material Flow Cost Accounting, Institut Fur,Okologische Wirtschafts forschun Vienna, Austria, 2008:74 -149
[38] Royce. D. Burnett, Don R. Hansen. Ecoeciency:Deningarole for environmental costmanagement，2008:2-6
[39] Material flow cost accounting with ISO 14051，ISO Management Systems,www.iso.org/ims
[40] Charlene Sinkin ,CharlotteJ.Wright ,Royce D.Burnett. Eco-efficiency and firmvalue,2008:1-3
[41] Ron Cacioppe .A survey of Managers Perception of Corporate Ethics and SocialResponsibility and Actions that may Affect Companies Success, 2008:1-2
[42] Michael E. Brown .Corporate Social Responsibility in the Supply Chain: An Applicationin the Food Industry,2006,2:34-45
[43]井上寿枝，西山久美子，清水彩子.环境会计结构[M].中国财政经济出版社，2004:1-76
[44] Thomas Johansson. Energy for Sustainable Development[M].CCLCED，2003:119-203
[45]许家林，孟凡利.环境会计[M].上海财经大学出版社，2004:113-129
[46]杨雪峰.循环经济的运行机制研究[D].2006:26-103
[47]谢志明，易玄.循环经济价值流研究综述[J].山东社会科学，2008（9）:2-4
[48] Hackston D，&Milne M J Some Determinants of Social and Environmental Disclosuresin New Zealand Companies [J]. Accounting Auditing and Accountability Journal，1996，9(1)：77-108．
[49] Froster G R. Wilmshurst T D Corporate Environmental Reporting :A Test of LegitimacyTheory[J]. Accounting，Auditing & Accountability Journal 2000，13(1):10-26．
[50] Eng L L.Mak Y T Corporate Governance and Voluntary Disclosure [J]. Journal ofAccounting and Pulley，2003，22(4):325-345．
[51] Cormier D. Gordon I M An Examination of Social and Environmental ReportingStrategies [J]. Accounting，Auditing & Accountability Journal 2001，14(5):587-616
[52] Lynn M A Note on Corporate Social Disclosure in Hong Kong [J]. TheBritish Accounting Review，1992，2(2):105-110．
[53] Gao S . Heravi S. Xiao J Z Determinants of Corporate Social and EnvironmentalReporting in Hong Kong:a Research Note [J].Accounting Forum，2005，29(2):233-242．
[54] Gray R H . Javad M. Power D M. Sinclair C D Social and Environmental Disclosure andCorporate Characteristics: A Research Note and Extension [J]. Journal of BusinessFinance and Accounting，2001，28(4):327-356．
[55]何丽梅,侯涛.环境绩效信息披露及其影响因素实证研究—来自我国上市公司社会责任报告的经验证据[J].中国人口·资源与环境，2010(20):1-4
[56]张彦，关民.企业环境信息披露的外部影响因素实证研究[J].中国人口·资源与环境，2009(19):1-5
[57]唐久芳，李启平.低碳经济模式下环境信息披露的实证研究—以湖南上市公司为例[J] .产经评论，2010(6):1-7
[58]余芳.基于循环经济的燃煤发电企业可持续发展研究[D].南京：河海大学，2007:2-4
[59]罗伯格瑞，简贝宾顿，王立颜，耿建新.环境会计与管理[M].北京大学出版社，2004:203-205
[60]王军，谢锋，汤大伟，谭丕功.中国企业环境报告制度[M].中国环境科学出版社，2008:160-184
[61]林全圣.林口发电厂物质流成本会计分析案例探讨[D].国立台北大学公共事务学院自然资源与环境管理研究所，1997:42-73
[62]王慧霞，李伟红，杨淑君.基于委托代理理论的企业所有者与经理人合作决策模型[J].河北大学学报(哲学社会科学版)，2010（3）:1-2
[63]刘有贵，蒋年云.委托代理理论述评[J].学术界（双月刊），2006（116）:2-6
[64]张建红.企业社会责任信息披露影响因素及经济后果研究——基于利益相关者理论的视角[D].南京理工大学，2010:5-13
[1]钟朝宏，干胜道.中外企业环境报告规范比较研究[J].科学管理研究，2006，24（5）:2
[2]孙海刚.企业可持续发展理论与实践[J].当代经济管理，2008，30（10）:2-3
[3]张传秀，欧阳荟，严鹏程.对可持续发展报告的认识与思考[J].上海有色金属，2006，27（4）:2
[4]宋京津.循环经济下企业可持续发展报告问题的探讨[J].审计与经济研究，2008（4）:2
[5]李海英，陈敏，李羽中.企业环境报告及其演变[J].中国水能及电气化，2010，（7）:2
[6] Pamela. S path，Margaret .Mann，D awn. R .kerr [J].Life Cyle Assessment of Coal firePower Production.，2009:4
[7]中国华能集团.可持续发展报告[R].2010:4-6
[8]荆克晶，燃煤火力发电企业循环经济发展模式研究[D].南开大学:人口、资源与环境经济学，2006:20-35
[9]戴玉才等.环境效率—发展循环经济路径之一[J].环境科学动态, 2005(1): 20-23
[10] Jacques BATAIL: La nouvelle organisationélectrique franaise[J],Editions Eska,2003
[11] G.MORAN: Matiere,electricite, energie[J].Presses Universitaires de France ,1973
[12]王金南，曹东等.能源与环境－中国2020[M].中国环境科学出版社,2004
[13]沈剑飞.中国电力行业市场改革研究[M].新华出版社，2005:36-42
[14]法国电力公司，中国电力企业联合会.现代化国有电力公司[M].中国电力出版社，1997:45-57
[15]胡鞍钢，吕永龙，能源与发展[M].中国计划出版社，2001:33-42
[16]王志轩，彭俊，张家杰.石灰石—石膏法烟气脱硫费用分析[J].中国电力, 2004 (34):69-72.
[18] Samuelson, Paul A. The Pure Theory of Public Expendi-ture [J]. Review ofEconomics and Statistics. 1954(36): 387-389.
[19]中国电气企业联合会.资源节约:电力企业的可持续发展之路[N].中国电力报,2004:6 -6.
[20] AyresR U. Resources, Environment and economics: applications of thematerials/energy balance principle [M]. New York: John Wiley& Sons .Ltd, 1978:2-5
[21] Brunner PH, Baccinip. Regional materials management and environmental protection[J]. Waste Management& Research, 1992, 12: 203-212.
[22] Lindqvista A, and von Malmborg F B. What can we learn from local substance flowanalyses? The review of cadmium flows in Swedish municipalities. Journal of CleanerProduction, 2004, 12 (10): 909-918.
[23] Liu Y, Villalba G, Ayres R U, Schroder H. Global phosphorus flows and environmentalimpacts from a consumption perspective. Journal of Industrial Ecology, 2008, 12(2):229-247.
[24] Graedel TE, van Beers D, Bertram M, Fuse K, Gordon R B, Gristinin A, Kapur A,Klee R J, Lifset R J, Oetjen L, Graedel TE. Themulti level cycle of anthropogeniczinc. Journal of Industrial Ecology, 2005, 9 (3): 67-90.
[25] Johnson J, Schewel L, Graedel T E. The contemporary anthropogenic chromium cycle.Environmental Science& Technology, 2006, 40 (22):7060-7069.
[26] Reck B K, Müller D B, Rostkowski K, Graedel TE. Anthropogenic nickel cycle:insights into use, trade, and recycling. Environmental Science & Technology, 2008,42 (9): 3394-3400.
[27] Spatari S, Bertram M, Robert B, Henderson K, Graedel TE. Twentieth century copperstocks and flows in North America: A dynamic analysis. Ecological Economics, 2005(54): 37-51.
[28] Rostkowski K, Rauch J, Drakonakis K, Reck B, Gerdon R B, Graedel TE.“Bottom-up”study of in-use nickel stocks in New Haven, CT. Resources,Conservation and Recycling, 2007(50): 58-70.
[29] Mao J S. Industrial metabolism of lead and its influence on national economy.Shenyang: Northeastern University, 2003:4-5
[30] Bu.Q.C. Substance flow analysis and its application in steel industry. Shenyang:Northeastern University, 2005:3-8
[31] Yue Q, Lu ZW. An analysis of contemporary copper cycle in China (Ⅰ) STAF method.China Resources Comprehensive Utilization, 2005(4): 6-11.
[32] Kwonpongsagoon S. Integration of substance flow analysis, transport and fate ofmaterials in the environment, and environmental risk assessment for provision ofinformation for regional environmental management: cadmium as a case study inAustralia. University of New South Wales, 2006:5-7
[33]毛建素，陆钟武.铅在铅酸电池中的资源服务效率[J].东北大学学报(自然科学版),2003, 24(12): 1173-1176.
[34]岳强，陆钟武.中国铜循环现状分析(Ⅰ)—“STAF”方法[J].中国资源综合利用,2005(4): 6-11.
[35]肖序.环境会计制度构建问题研究[M]．北京：中国财政经济出版社，2010:3
[36]任郁楠.我国企业环境信息披露研究[D].四川大学硕士学位文，2007:4-5．
[37] Christine Jasch .Environmental and Material Flow Cost Accounting, Institut Fur,Okologische Wirtschafts forschun Vienna, Austria, 2008:74 -149
[38] Royce. D. Burnett, Don R. Hansen. Ecoeciency:Deningarole for environmental costmanagement，2008:2-6
[39] Material flow cost accounting with ISO 14051，ISO Management Systems,www.iso.org/ims
[40] Charlene Sinkin ,CharlotteJ.Wright ,Royce D.Burnett. Eco-efficiency and firmvalue,2008:1-3
[41] Ron Cacioppe .A survey of Managers Perception of Corporate Ethics and SocialResponsibility and Actions that may Affect Companies Success, 2008:1-2
[42] Michael E. Brown .Corporate Social Responsibility in the Supply Chain: AnApplication in the Food Industry,2006,2:34-45
[43]井上寿枝，西山久美子，清水彩子.环境会计结构[M].中国财政经济出版社，2004:1-76
[44] Thomas Johansson. Energy for Sustainable Development[M].CCLCED，2003:119-203
[45]许家林，孟凡利.环境会计[M].上海财经大学出版社，2004:113-129
[46]杨雪峰.循环经济的运行机制研究[D].2006:26-103
[47]谢志明，易玄.循环经济价值流研究综述[J].山东社会科学，2008（9）:2-4
[48] Hackston D，&Milne M J Some Determinants of Social and EnvironmentalDisclosures in New Zealand Companies [J]. Accounting Auditing andAccountability Journal，1996，9(1)：77-108．
[49] Froster G R. Wilmshurst T D Corporate Environmental Reporting :A Test ofLegitimacy Theory[J]. Accounting，Auditing & Accountability Journal 2000，13(1):10-26．
[50] Eng L L.Mak Y T Corporate Governance and Voluntary Disclosure [J]. Journal ofAccounting and Pulley，2003，22(4):325-345．
[51] Cormier D. Gordon I M An Examination of Social and Environmental ReportingStrategies [J]. Accounting，Auditing & Accountability Journal 2001，14(5):587-616
[52] Lynn M A Note on Corporate Social Disclosure in Hong Kong [J]. TheBritish Accounting Review，1992，2(2):105-110．
[53] Gao S . Heravi S. Xiao J Z Determinants of Corporate Social and EnvironmentalReporting in Hong Kong:a Research Note [J].Accounting Forum，2005，29(2):233-242．
[54] Gray R H . Javad M. Power D M. Sinclair C D Social and Environmental Disclosureand Corporate Characteristics: A Research Note and Extension [J]. Journal ofBusiness Finance and Accounting，2001，28(4):327-356．
[55]何丽梅,侯涛.环境绩效信息披露及其影响因素实证研究—来自我国上市公司社会责任报告的经验证据[J].中国人口·资源与环境，2010(20):1-4
[56]张彦，关民.企业环境信息披露的外部影响因素实证研究[J].中国人口·资源与环境，2009(19):1-5
[57]唐久芳，李启平.低碳经济模式下环境信息披露的实证研究—以湖南上市公司为例[J] .产经评论，2010(6):1-7
[58]余芳.基于循环经济的燃煤发电企业可持续发展研究[D].南京：河海大学，2007:2-4
[59]罗伯格瑞，简贝宾顿，王立颜，耿建新.环境会计与管理[M].北京大学出版社，2004:203-205
[60]王军，谢锋，汤大伟，谭丕功.中国企业环境报告制度[M].中国环境科学出版社，2008:160-184
[61]林全圣.林口发电厂物质流成本会计分析案例探讨[D].国立台北大学公共事务学院自然资源与环境管理研究所，1997:42-73
[62]王慧霞，李伟红，杨淑君.基于委托代理理论的企业所有者与经理人合作决策模型[J].河北大学学报(哲学社会科学版)，2010（3）:1-2
[63]刘有贵，蒋年云.委托代理理论述评[J].学术界（双月刊），2006（116）:2-6
[64]张建红.企业社会责任信息披露影响因素及经济后果研究——基于利益相关者理论的视角[D].南京理工大学，2010:5-13