企业环境管理会计相关问题研究

【作者】 李勐；

【导师】 万寿义；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 近十年来，伴随着人们对环境问题的日益关注，“绿色”一词即被赋予其特殊的涵义，它不仅渗透到社会生活的各个方面，而且也使传统的会计理论与实践受到一定程度的冲击。这就要求会计理论与实务界必需从全面反映企业的经营状况的角度，向会计信息的使用者提供企业履行环境保护责任及环境绩效相关的信息。在这种经济环境下，越来越多的会计学者开始把环境保护与会计问题结合起来进行多角度的研究，经过认识上的不断深化，已将其规范为环境会计，并逐步成为会计科学体系中的一个新兴分支。尽管政府和社会公众较为关注，理论界也给予了一定的理论框架支持，但是以经济利益为核心的企业对此并没有很大热情，其关键问题在于环境会计与传统会计体系有一定的区别，在企业核算的可操作性上，环境会计尚不完善。并且环境会计不能完全融入企业的管理活动中。本文正是根据这一背景，力图探讨如何将环境会计引入企业管理，使其真正从属于企业核算体系，并最终成为企业经济发展的一个重要组成部分。本文共分四个部分： 第一部分为环境管理会计的基础理论部分。首先介绍了环境会计产生的原因，然后探讨了将环境会计融入企业管理的必要性，接下来阐述了环境管理会计的概念、作用、包含内容及理论框架。 第二部分介绍了企业环境成本分析及管理方法。作为环境会计的核心要素，首先要对环境成本进行会计分析，并探讨外部成本内部化及内部成本归集与分配这两个环境会计难点。接下来从实务的角度提出几种环境成本计量方法。最后，对环境成本管理方法提出三种设想，以使企业能切实的将环境因素纳入成本管理体系。 第三部分主要阐述考虑环境因素的投资决策。这是一种全新的理论尝试，也是环境因素纳入企业管理体系的重要组成部分。首先，提出了环境会计决策综合框架，以此为基础，阐述了两种决策方法，即多目标决策方法和战略决策方法。 第四部分介绍了考虑环境因素的业绩评价。它是环境管理会计的核心内容，更多还原

【Abstract】 In recent ten years, following the people pay more attention to the environment question, the word" green " namely entrusts with its special implication. It not only seeps to social life each aspect, moreover also impacts the theory and the practice of the tradition accounting, which requests accountants must provide the information that enterprise fulfills the responsibility of environment protection. Under this economic environment, more and more scholars start the researching for unify the environmental protection and accounting. In the process understanding unceasing deepening, a new subject has been theorized, which is named environment accounting. Also it is a new branch of accounting system. Although the government and the social public pays more attention to it, and the theorists have also given the certain theory frame support, but enterprise has no great enthusiasm for this, its key issue lies in that environmental accounting and traditional accounting system has certain difference. On the operability of enterprise accounting, environmental accountant does not perfect yet. And environmental accounting cannot blend in the management campaign of enterprise completely. Base on this background, the paper will discuss how to lead environment accounting into business management and subordinate in enterprise accounting system, this paper divides 4 parts totally:The first part presents basic theory of environmental management accounting. Firstly, The reason has been introduced for the arising of environmental management accounting. Secondly, the author discusses the necessaries for blend environmental management accounting in business management. Then author has elaborated role and the concept of environmental management accountant, contains content and theoretical frame.The second part introduces enterprise environmental cost analysis and management method. As the key essential factor of environmental management accounting, we should analysis the environmental cost first, and then discuss external更多还原