基于生命周期的企业环境成本核算及应用

【作者】 张蓉；

【导师】 王京芳；

【作者基本信息】 西北工业大学 ， 技术经济及管理， 2005， 硕士

【摘要】 由于环境日趋恶化,我国政府早就明文指出,必须将环境成本纳入各项经济分析和决策过程中。但现阶段,我国对企业环境会计核算的政策支持力度不足,至今并未形成统一的核算报告体制,因而本文作为国家自然科学基金项目(70371049)的研究内容之一和西北工业大学研究生创业种子基金项目(Z20040066),着重探索了企业环境成本核算的关键问题及其应用,将生命周期思想蕴于其中,旨在解决企业环境成本是什么、外部环境成本的量化和企业环境成本的合理分配等问题,以期为企业管理层做出有利于环境保护和改善的决策提供支持,也可为制定企业的环境成本负担标准、生产许可、准入等经济和行政管理政策的制定等提供参考。 本文首先采用比较法归结了国内外相关问题的研究成果,基此构建了研究主题的理论框架;进而评析了企业环境成本的概念与分类,探讨了企业环境成本的确认与计量,并结合国内外案例研究了企业环境成本的计算方法;然后采用实地调研与访谈相结合的方式,获取了某火力发电公司的相关数据,计量和计算了该公司的环境成本,验证了环境成本在企业核算的可行性。 本文的主要工作及贡献可归纳为五个方面:一是从理论与实务上深入探讨现阶段我国环境成本核算的特点,印证出我国在企业环境成本核算领域的薄弱,进而从管理会计的角度构建了基于生命周期的企业环境成本核算的基本框架,并分析了其现实意义;二是在研究国内外相关资料的基础上,分析了环境成本在定义与分类上众说纷纭的观点,归纳总结出其内涵的共性,最终提炼了适合本文研究目的的企业环境成本定义,基于此提出了基于生命周期的企业环境成本分类标志,为进一步的环境成本计量与计算提供了理论基础;三是结合前述研究,构建了基于生命周期的企业环境成本确认流程,并在整理归纳基于市场、资源、环境价值的计量方法之后,分析比较了各自的适用范围及相关要求,以期有助于企业具体工作人员结合实际做出恰当选择并方便后续研究;四是分析了现阶段常用的三种环境成本计算方法,即作业成本法、生命周期成本法和完全成本法的理论依据,比较了各自的局限,主张三种方法的相互补充性,并提出基于生命周期的作业成本法;五是以某火力发电公司为例,计量其环境成本,并运用基于生命周期的作业成本法计算该公司的环境成本,实现了企业环境成本的内化。更多还原

【Abstract】 With the environment worse and worse, our government proclaimed in writing that the environmental cost would be included in every economic analysis and decision-making process. But the policy supporting dynamics for the environment accounting of our country is very weak at the present stage. It has not formed unified accounting and reporting system from an angle of financial accounting currently. As a part of the National Natural Science Fund (No.70371049) and the NWPU’s Postgraduate Creation Seeds Fund (No.Z20040066), to resolve what the environment cost of enterprise is, the quantity of external environment cost and allocation of the environment cost of enterprise, the text mainly discusses the key problems and their applied methods. All above of these are expected to provide the theoretical foundation for supervision authorities of enterprises to make favorable decision of environmental protection and improvement. At the same time, it also can provide the referenced basis for making the economic/administrative management policies accurately, such as the environmental cost of enterprises burden standard, production permission, admittance, etc.On the basis of concluding and summarizing the domestic and international researches, the fundamental framework of the environment cost of accounting is constructed in our country and the concept and classification of environmental cost of enterprise are commented further in a comparison way. Furthermore, the recognition and measurement of the environmental cost of enterprise are discussed. Then, combined with the international and domestic cases, the calculating methods of the environmental cost of enterprise are discussed. Under the basis of the fundamental theories and realized methods for deepening, the related data are attained with the combination of the on-the-spot investigation to interview. And then the environmental costs of some thermal power company are measured and computed. Thereof, the feasibility that accounts the environmental costs in an enterprise is verified.The textual jobs and the contributions can sum up to five aspects in a specific way: Firstly, the present domestic characteristics of the environmental cost accounting of enterprise are discussed deeply in a theoretical and practical way. Therefore, the weaknesses in the domestic field of the environmental cost accounting of enterprise are attested. And then the fundamental framework of the environmental cost accounting of enterprise based on life cycle thought is constructed in an angel ofmanagerial accounting, and its realized impacts are analyzed. Secondly, on the basis of studying domestic and international relevant materials, the various concepts and classifications based on life cycle thought of environmental cost are analyzed, and the generality of its intension are summed up. Accordingly the suitable definition and category sign of the environment cost of enterprise for the textual research are refined. These can offer the theoretical foundation for environmental cost measurement and computation further. Thirdly, combined with above research, the recognition procedure based on life cycle is constructed. After putting in order and summing up the measurement methods based on market, resource and environmental value, the application scope and relevant requirement of them are analyzed. For concrete staff members, these are expected to contribute to choose appropriately combined with the actual environment and facilitate follow-up study. Fourthly, three kinds environmental cost computing technologies, which commonly used at the present stage — Activity-based Costing, Life Cycle Costing and Full Cost Accounting, are analyzed. Compared its limitation, these three methods supplementing each other is emphasized. Fifthly, taking a generation of thermal power company as an example, its environmental costs are measured and computed. Then the internality of environmental costs is realized. And the problems in this company and the improvement routes are expounded.更多还原