财务会计论文
摘 要
自人类进入工业化社会以来，人类发挥自己的创造力改造自然并创造巨大的物质财富，满足自己需求的同时使生产力不断提高。但不容乐观的是，在经济发展的同时未处理好与自然、生态的关系，已造成全球性的环境污染与生态破坏，严重威胁到人类的生存与发展。合理和有效的利用自然资源、保护生态环境、实现经济与社会的可持续发展成为当今社会人类急需解决的问题。环境问题成为世界范围内各国面临的共同难题，各国共同把可持续发展作为本国发展的重要课题，环境会计在此背景下产生并不断发展。
环境会计发展到今天，主要发达国家及有关国际组织取得了较丰硕的成果，部分国家发布准则、公告等对环境会计进行指导，借鉴发达国家及国际组织准则制定中的先进经验及成果有利于我国环境会计准则的构建。从 20 世纪 90 年代联合国发布专门的环境会计报告以来，主要发达国家及有关国际组织相继发布了一系列准则及报告对环境会计问题进行规范，在实务方面较突出的是日本，日本企业多自愿披露相关环境会计信息，环境报告书的编制、披露已较完善。
目前我国虽然颁布了一些环境保护法律法规，采取了许多环保措施，由于缺乏具体可行的环境会计准则，制约了我国环境会计实务的发展。本文研究主要集中在以下两方面：一是通过对国内外关于环境会计及环境会计准则的相关研究进行文献归纳，并结合我国的国情，对我国环境会计准则的构建条件和构建模式进行分析，围绕主要的环境会计要素对环境会计准则的构建提出一些设想和建议；二是对世界主要国家及国际组织已制定的环境会计准则或类似的规范进行总结，以对构建我国的环境会计准则提供借鉴，以逐步建立适合我国国情的环境会计准则。
鉴于联合国国际会计和报告标准政府间专家工作组（ISAR）、日本环境省及美国有关机构在环境会计研究方面较成熟，且发布了一系列关于环境会计的准则及报告，因此本文采取规范研究（理论分析及对比分析）的方法进行研究，本文主要对上述国家及国际组织发布的准则、公告等进行总结和分析。本文在绪论中首先对构建环境会计准则的理论意义及实践意义进行阐释，然后分析了准则构建的理论基础。在正文部分，本文以环境成本为主线，围绕四个主要的环境会计要素即环境成本、环境负债、环境资产和环境收益展开介绍，对上述国家发布的准则及报告中的有关内容进行总结，同时与我国现行企业会计准则的相应规定进行对比，以吸收借鉴国外环境会计方面的成果，对我国现行准则进行补充、完善。本文在对国内外有关环境会计及其信息披露的有关文献进行阅读、梳理的基础上对环境会计信息披露的内容进行了分析。本文认为企业要披露的环境会计信息的内容应包括企业环境问题对财务状况及经营成果的影响，企业环保活动所取得的环境业绩或环境绩效，环境问题造成的财务影响可分为环境问题对资产负债表、利润表的影响以及环境问题对现金流量表的影响。对于如何披露环境会计信息的问题，本文认为可采取独立的环境会计报表体系对相关环境会计信息进行披露，即在借鉴传统的财务报表体系的基础上，本文认为可建立独立的环境资产负债表、环境利润表、环境现金流量表、环境绩效表及相关附表以完整地传达企业的环境会计信息。
在对美国、日本制定的环境会计相关准则进行分析后，本文认为在环境会计逐步发展成熟后可尝试建立独立的环境会计准则体系。在对主要国家制定环境会计准则的模式进行分析后，本文发现美国和日本在准则制定模式方面有所不同，美国的会计准则通常是在政府的监督下由民间机构制定的，而在日本，政府在会计准则制定方面占主导地位，在我国主要是由财政部负责会计准则的制定、实施，同时财政部在准则制定方面具有丰富的经验。本文认为由财政部逐步颁布环境会计的法律、法规，在企业推广使用环境会计，并结合环境会计实务发展的需要制定环境会计的有关准则。在参考国外环境会计的有关准则及我国现有的会计准则的有关内容，本文针对主要的环境会计要素提出了环境会计具体准则的构建思路。
本文在最后对环境会计准则的构建提出了一些建议。由于国外对环境会计的基本理论研究已较成熟，本文认为可借鉴国外环境会计方面的优秀成果以完善我国的环境会计理论体系，并组织专门人员对国外发布的环境会计的有关准则、公告进行翻译、研究，思考我国具体准则的建立；借鉴国外准则制定中的先进经验，成立专门的工作组研究具体准则的制定并发布相应的解释公告对具体准则进行补充，以吸引社会各界专业人才的参与并广泛听取社会各界的意见；财务会计准则体系的设置较为科学，财政部在制定环境会计准则时可按照基本准则、具体准则及具体准则的应用指南三个层次进行，根据实务的发展修订、完善相关准则，准则构建应坚持原则性和灵活性相协调的原则，可在具体准则中为会计要素的确认、计量等提供可操作的方法以供选择，在应用指南中对科目设置、分录及报表的列报、编制提供示例或案例以供使用者参考。
关键词：环境成本，环境负债，环境会计信息披露，环境会计准则
ABSTRACT
Since entering the industrial society, human use their creativity to transform nature and creategreat material wealth to meet their needs while productivity continued to rise, it is unoptimistic that whileeconomic development has greatly increased, we do not deal well with the relationship among economicdevelopment and ecological environment, having resulted in global environmental pollution and ecologicaldamage and being a serious threat to human survival and development. It has become a problem urgentlyneeded to resolve in today's society of mankind to use the natural resources reasonable and effectively,protect the ecological environment and realize the sustainable development of economy and society.
Environmental issues have become a common challenge faced by all countries in the world and allcountries have sustainable development as an important issue of national development, environmentalaccounting generated in above context and continue to develop. Until today , the major developed countriesand relevant international organizations have achieved fruitful results and some countries have publishedguidelines and announcements to guide their environmental accounting practice, learning the advancedexperience and achievements from developed countries and international organizations is helpful to theconstruction of environmental accounting of our country.
Since the United Nations released a special reports on environmental accounting in the 1990s,major developed countries and relevant international organizations have issued a series of guidelines andreports on environmental accounting, it is outstanding of Japan on environment accounting in practice,Japanese companies are more voluntary to disclose environmental accounting information and thepreparation and disclosure of environmental reports have been more mature.
Although our country has issued some laws and regulations on environmental protection atpresent and many environmental protection measures have been taken, it has restricted the development ofenvironmental accounting practice in our country due to lack of specific feasible environment accountingguidelines. This paper mainly focused on the following two aspects: one is analyzing the conditions andconstruction model of environment accounting standards in our county through the literature review andinduction of the domestic and foreign related research on environmental accounting, taking the nationalconditions into account. we also put forward some proposals and suggestions on the construction ofenvironmental accounting guidelines in view of the main environmental accounting elements; the secondaspect is the introduction of the environmental accounting standards or similar rules established by theworld's major countries and international organizations in order to provide reference to build relevantguidelines in our county and establish environment accounting standards suitable for our nationalconditions gradually.
Considering that the United Nations international accounting and reporting standardsintergovernmental expert working group （ISAR）、 Ministry of the Environment in Japan and relevantauthorities in America are relatively mature on environmental accounting research and have issued a seriesof relevant principles and reports on environmental accounting ,so this paper mainly use normativeresearch method, namely using theoretical analysis and comparative methods to study relevant provisions,this paper mainly summarize and analyze the relevant environmental accounting principles andannouncements, released by the above-mentioned countries and international organizations .This paperfirstly illustrates the theoretical significance and practical significance for the construction ofenvironmental accounting guidelines in the introduction, then the theoretical basis, and basic theory of theenvironmental accounting are analyzed. To have the environmental cost as the main line, the relevantcontents about four major environmental accounting elements, namely environmental costs,environmental liabilities, environmental assets and environmental benefits on environmental guidelinesissued by the above states and international organizations were introduced briefly In the main part of thispaper, and make comparison with the present accounting standard on environmental accounting elementsfor business enterprises in our country, we can learn and absorb related provisions and achievements onenvironment accounting in foreign countries to supplement and perfect our current standards. Based on thereading and combing domestic and foreign literatures related to environmental accounting and thecorresponding information disclosure, the content of environmental accounting information disclosure isillustrated, this paper argues the environment accounting information that enterprises should discloseinclude the impacts of enterprise environmental activities have on the financial conditions and operatingresults and environmental performance or environmental performance achieved by enterpriseenvironmental protection activities , the financial impact of the environmental problems can be divided intothe impacts of environmental problems on static balance sheet, profit statement and the impact ofenvironmental issues on dynamic cash flow statement. As to the problem how we disclose environmentalaccounting information, this paper argues that we can use independent report forms to discloseenvironmental accounting information, this paper argues that we can establish an independentenvironmental balance sheet, environmental profit statement, environmental cash flow statementenvironmental performance table and related schedules to completely convey the enterprise environmentalaccounting information in reference to the traditional financial report system.
On the basis of analysis on related standards on environmental accounting of USA and Japan, thispaper argues that we can attempt to establish independent environmental accounting standard system whenenvironmental accounting become more mature. Analysis on the traditional pattern that the majorcountries Release and implement environmental accounting guidelines,this paper find that America andJapan are different in the way of establishing environmental accounting guidelines, namely accountingstandards of America are usually set by the civil institutions under the supervision of the government, whilethe government mainly Ministry of the Environment ,is predominate in establishing accounting standardsin Japan. In our country, it is mainly the ministry of finance that shall be responsible for the formulationand implementation of accounting standard, and the ministry of finance has rich experience in standardsetting at the same time, this paper argues that the ministry of finance should promulgate laws andregulations on environmental accounting step by step, promote the application of environmental accountingamong the enterprises, and develop the relevant principles of environmental accounting combined with theneeds of the development of environmental accounting practice. In reference to foreign related guidelinesof environmental accounting and the contents of the existing accounting standards in our country, this paperput forward the idea of how to set up specific environment accounting standards related mainenvironmental accounting elements.
This paper puts forward some Suggestions on the construction of principles of environmentalaccounting. this paper argues that the foreign research on basic theory of environmental accounting hasbeen relatively mature, and absorb excellent results and outstanding achievements of foreign countries onenvironmental accounting in order to complement our country's environmental accounting theoreticalsystem, and organize the special personnel to translate and research foreign relevant guidelines ofenvironmental accounting and announcements to think about the establishment of specific standards in ourcountry; Referring to advanced experience of foreign standards, we can set up a special working group tostudy the establishment of the specific standards and publish corresponding explanation to supplement ofspecific standards to attract the participation of professionals from different fields of society and widelylisten to the views of the public; Financial accounting standards system is relatively scientific, the ministryof finance can establish environmental accounting standards from the following three aspects: the basicprinciples ,the specific standards and application guidelines of specific standards ,environmental accountingstandards should be revised and improved along with the development of the environmental accountingpractice, the construction of environmental accounting guidelines should insist on the standard ofcoordination between principle and flexibility ,for example, we can provide operational methods of therecognition and measurement of accounting elements for the users to choose from in specific standards,we can give examples or cases of account Settings, Entries and reports presentation in order to providereferences to the user.
KEY WORDS: Environmental Costs, Environmental Liabilities, Environmental Accounting InformationDisclosure, Environmental Accounting Standards
目 录
摘 要
ABSTRACT
1. 绪论
1.1 研究背景
1.2 研究意义
1.2.1 理论意义
1.2.2 实践意义
1.3 研究方法和创新点
1.3.1 研究内容和方法
1.3.2 创新点
2.环境会计准则构建的理论基础及文献综述
2.1 环境会计准则构建的理论基础
2.1.1 信息不对称理论
2.1.2 委托代理理论
2.1.3 外部性理论
2.1.4 经济后果理论
2.2 环境会计准则国内外文献综述
2.2.1 环境会计准则国外文献综述
2.2.2 环境会计准则国内文献综述
3.环境会计准则理论分析与比较
3.1 环境会计的概念和功能
3.1.1 环境会计的概念
3.1.2 环境会计的功能
3.2 环境会计要素及其比较
3.2.1 环境成本及其比较
3.2.2 环境负债及其比较
3.2.3 环境资产及其比较
3.2.4 环境收益及其比较
3.3 环境绩效指标的比较及选择
3.3.1 ISAR 对环境绩效指标的规定
3.3.2 国际标准化组织对环境绩效指标的规定
3.3.3 日本环境省对环境绩效指标的规定
3.4 国际环境会计准则对我国的启示
3.4.1 将环境因素纳入到企业会计准则是必然趋势
3.4.2 环境会计准则是企业会计准则的完善和补充
3.4.3 环境会计准则的内容
4.构建我国的环境会计准则的展望
4.1 我国环境会计准则建立的条件
4.1.1 我国环境会计基础理论的研究已基本成型
4.1.2 世界各国环境会计准则的发展为我国提供了借鉴
4.2 环境会计准则构建方法的选择
4.2.1 与传统的财务会计准则融合的方式
4.2.2 建立独立的环境会计准则
4.3 环境会计准则的制定主体及制定模式
4.3.1 环境会计准则的制定主体
4.3.2 环境会计准则的制定模式
4.4 环境会计准则的内容
4.4.1 环境会计的概念和功能
4.4.2 环境会计的目标、基本假设和原则
4.4.3 环境成本及其会计处理
4.4.4 环境负债及其会计处理
4.4.5 环境资产及其会计处理
4.4.6 环境收益及其会计处理
4.4.7 环境会计信息披露的内容
4.4.8 环境会计信息披露的形式
4.5 对构建我国环境会计准则的建议
4.5.1 加强对环境会计的研究
4.5.2 准则建立考虑原则性和灵活性的协调
4.5.3 组织力量研究国外环境会计相关准则、指南
4.5.4 成立专门的工作组研究具体准则的制定，发布相应的解释公告
结 语
参考文献
致 谢