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Establishing environmental accounting in china

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发表于 2017-2-9 11:51:35 | 显示全部楼层 |阅读模式
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Establishing environmentalaccounting in china, Promoting economicsustainable development
Ningbo Mingzhou CertifiedPublic Accountants Partnership  Liu Ke wen
(AIA certificate ofmembership:346888,china)
[Abstract]Based on the author's original twopapers, Combine to participate in the first phase of"environmental performance evaluation and audit practice seniorseminar" learning outcomes, Expand the content ofgreen national economic accounting, Put forward the necessityof establishing enterprise environmental accounting.
[Key words] Environmental accounting, Naturalresources, Sustainable development, Environmental benefit, socialresponsibility
The author has published "The necessity of establishment of  china's socialresponsibility accounting"(hereinafter referred to as socialresponsibility accounting)in the seventh issue of "finance and AccountingMonthly" in 1997,And published in the" from  flood of 98,  to see the necessity of establishing stablishing  environmental  accounting " (hereinafter referred to asthe "environmental accounting") in the second phase of " Gardenof finance " of 1999, But the change of the times, Differentcircumstances, water pollution, hazeenveloped,chemical plant explosion,food safety incidents constantly appear, Arousethe great concern of the society. Our country revised"environmental protection law" in April 2014,Increasepenalties for environmental violations. In April 2016, I was luckyenough to participate in the first phase of environmental performanceevaluation and audit practice advanced seminar organized by the ChinaEnvironmental Science Society, Listen to the expert's speech, Benefita lot, Write this article, To further enhance theaforementioned "social responsibility accounting" and"environmental accounting"  view, Common concern  about the impact of environmental factors onaccounting.
Environmental accounting is divided into two levels ofmacro and micro, The macro level is with nationaleconomic accounting and reporting  relation;Micro level with enterpriseaccounting and reporting  relation. Therefore, This paper focuses on the necessity ofestablishing environmental accounting from two aspects.
A,The establishment of environmental accounting is the need to achievesustainable development of the national economy.
In recent years,Therapid development of the global economy, People's material livingconditions have been improved, But this has also brought about theside effects of worsening of the ecological environment. Howto solve the contradiction between economic development and environmentalprotection, and promote the sustainable development of social economy, hasbecome a common concern of all countries in the world. The world bank first citedthe concept of "natural resource capital" in 1995, Announced"extended wealth" index. Expansion of wealth  include natural capital, Andthe accounting of natural resources capital also includes the green accounting. Naturalresources have great economic value. Therefore, theUnited States, Canada and Some countries in europe Forest, mineral resourcesand other natural resources pass through entering through the accountingvaluation and amortization cost, So as to make naturalresources got reasonable economic compensation.
The national wealth is divided into natural resources,environment and man-made resources. Our economic circle understandingof the wealth of the economy is still limited to artificial wealth, Donot realize that the environment and resources are also wealth, Theuse and destruction of environmental resources are mostly free of charge, Environmentalresources are not inexhaustible, Because the economic losses causedby environmental problems to become more and more large.
But, The traditional accounting method didnot include in environmental resources, The national economicaccounting system only reflects the positive effect of economic activity, Notconsideration of the economic losses caused by environmental pollution andecological damage, The consumption of resources isincreasing year by year, Limited resources stock decreasedyear by year, Economic growth indicators can not fully reflect thesocial and economic development speed, To build dams in lakes to reclaim cultivated land  would  faced  tocost of disaster  risk  with the improvement of living standards andgradually increasing, Far out of the proceeds from theland, Is far greater than the income from cultivate the land, Whilethe traditional national economic accounting system in fact encourage  a number of areas for the pursuit for GDPgrowth, But damage to the environment, and excessive use of naturalresources. In the long run, Is most likely the theloss outweighs the gain.
Implementing strategy of economic sustainable development, Is to admit that the valueof natural resources, Incorporating natural resources intothe government accounting system, Would  Land, forests, grasslands, oceans, lakes,mountains, rivers and other natural resources  valuation recorded, and  amortization. Improve the traditionalnational economic accounting system, From the currentstatistics of GDP, Deduct the cost of environmentaldamage due to environmental pollution and degradation of natural resources.
Implementing environmental accounting, Thenatural resources and environmental factors into the national economicaccounting system,  Is change the traditional mode of development, realize thestrategy of sustainable development, and build an ecological civilization  Important guarantee.
Comrade Xi Jinping proposed "the beautifulscenery is  the mountains of gold and  the mountains of silver  scientific judgment when working in Zhejiang, Emphasize:"The natural resourcesenvironment is assets with great value, Protect the environment isto protect the ecological natural resources."
The eighteen Plenary Session of the party's third putforward: "Exploring the preparation of natural resource balance sheet, Tothe leading cadres to implement the Outgoing audit of natural resources, Toestablish a system of lifelong accountability for the responsibility ofecological environmental damage."
December 2014, State Council issued the"accrual basis of the government's comprehensive financial reportingsystem reform program" Reform program of the governmentconsolidated financial reporting system based on accrual basis” Introductionaccrual basis accounting, Accounting scope is more extensive; “Governmentaccounting standards, the basic principle”,released by the Ministry of Financein November 2015, Twenty-eighth item: "......Non current assets are assets other than current assets, Include......Public infrastructure, Government reserve assets, Heritageand cultural assets, Indemnificatory housing  andnatural resource assets, etc.."
B, the establishment of environmental accounting is is the need to enhancethe corporate image, enhance the competitiveness of enterprises
Under the condition of socialist market economy, Enterpriseas a cell of society, Not only provides the material wealthfor the society, but also must bear certain social responsibility. Socialresponsibility accounting is committed to the common interests between theenterprise and the public, And in the premise of the overallinterests of the community to obtain development; Social responsibilityaccounting focuses on the long-term interests of the enterprise, Reflectingthe efforts and Achieved results  made bythe enterprise in terms of social responsibility,  Further with a good image win public trustand support.
Enterprise environment accounting is the micro foundationof national economic accounting system, Social responsibilityaccounting  should to put environmentalprotection and its impact on society Inclusion of development goals.
But, In the traditional accounting system, Withoutconsideration of the influence of environmental factors on the operatingresults, Resource environment loss merely mostly a kind of external cost for the enterprise, Exchangeof business activities and natural environment, Without a market price, Enterprisesfree of charge from the natural environment, It is difficult  will be included in the internal cost andeconomic results directly linked, But society or the publicwill pay for the cost of this claim.
Traditional accounting calculates only those that canbe measured in money, And can be used to confirm  ” the man-made cost “of  the price, Only on direct consumptionof production factors  measurement, Butthe loss of environmental resources is not included in the cost, Notwill  natural resources  into the accounting system, There exist accounting information distortion, Inflated profits at theexpense of the environment; Only calculate the capital gains andlosses, Can not fully reflect the social responsibility ofenterprises  in the social and economicactivities, Lead to waste of resources development and utilizationand low efficiency, Ecological balance is destroyed, Thusaffecting the sustainable development of the national economy.
Therefore, The establishment of enterpriseenvironmental accounting is particularly necessary. This is because:
First,Establishing  enterprise environmental  accounting,can promote the country tostrengthen environmental regulation, change the mode of economic growth.
Accounting system of national economy, needsto be based on enterprise environmental  accounting. Governmentmanagement agencies through the summary analysis of corporate environmentalaccounting information, Can overall know well  the environmental status of enterprises, Soas to take the corresponding decision-making to better protect the environment.
China's economic growth mode from high energyconsumption to the development of low energy consumption patterns change, Necessarily lead to the big adjustment of industrialstructure, The government's environmental regulations and environmentalmanagement standards are also more standardized and severe.
The production of enterprises need to Investment  a certain amount of natural resources, Leadthe wealth of natural resources  decrease, Thedestruction of the natural environment will damage the artificial wealth andnatural resources, These will reduce the wealth of thenational. Enterprises should be in accordance with the principle of "whobenefits, who pays ", Pay a price for the consumption of natural resourcesand the destruction of the ecological environment.
In order to effectively use natural resources, Toprotect the ecological environment, The state must by make theprice of the exchange between the enterprise and the environment and theresources, To enterprises to collect sewage charges and resourcecompensation fees to adjust the interests of enterprises, Theshort-term behavior of restricting enterprises to pursue economic benefits andignore social benefits.
Second, Establishing enterprise environmental  accounting, Can promote enterprises tostrengthen the cost accounting and management, to achieve the coordinateddevelopment of economic efficiency and environmental benefits.
The implementation of environmental accounting is notto make enterprise losses, But through the enterpriseenvironment cost accounting, To strengthen the effective controlof environmental costs, To minimize environmental costs, Torealize the reduction and rationalization of natural resources and energyutilization,with minimum raw materials and energy consumption, Theproduction of as much as possible products, Provide service as much aspossible, counting and drawing environmental liability, Canpromote the enterprise to develop more aftereffect, To achieve the bestcombination of economic and environment benefit.
Third, Establishing  enterprise environmental  accounting, Can enhance the corporateimage, enhance the competitive power of enterprises.
a) Establishing  enterprise environmental  accounting, Is conducive to meet thepsychological needs of consumers. The current socialadvocate green consumption, Green image, green signs areincreasingly welcomed by consumers, Environmental cost savings, Improvementof environmental quality, etc., This is a more long-terminterests. Enterprises should be in the relevant decision-makingand business activities into the idea of environmental protection, Reshapingthe overall business process of the enterprise with the concept ofenvironmental protection, The use of environmental accountingrecord and reflect the enterprise's environmental cost and benefit, To provideto the outside world  enterprise  social responsibility information,Such in order to adapt to the consumer demand, Arouse wide publicconcern.
B) Establishing  enterprise environmental  accounting, Is conducive to meet theneeds of investors and creditors. Enterprise accounting anddisclosure of the environmental accounting information,Investors canunderstand the enterprise and the environment related information, To make theright investment decisions, The creditor understand thisinformation, Also can really grasp the enterprise solvency.
C) Establishing  enterprise environmental  accounting, Is conducive to meet theneeds of listed companies to establish a corporate image. Thesuccess or failure of the operation of listed companies, Notonly depends to good or bad of the financial situation and how much ofoperating results, But also suffer  listed company's image  at  theeyes of the public  restrict. Theformation of a good image of listed companies, Largely depends on thedegree of environmental protection and the results achieved.
D) Establishing  enterprise environmental  accounting, Is conducive to China's overseas  investment enterprises to safeguard thelegitimate rights and interests of the needs of. If enterprises to overseasinvestment, It must reflect the environmental accountinginformation to its host country, Accordance with the law ofthe host country and quality control requirements.
The author notices , Our accounting standards forenterprises  reflection on environmentalfactors, It's just bits and pieces. For example, "Accountingstandards for enterprises" (2014 Edition)the definition of assets  would  to be  fromthe original "economic resources" to "resources"; Increasethe recognition and measurement of biological assets, When determining the costof fixed assets, proper consideration the futuredisposal costs of this fixed asset(such as the cost of compensation forenvironmental pollution) Included in the value of fixedassets; The measurement of the asset uses historical cost,replacement cost, net realizable value, present value, fair value and so on,and"Accounting standards for Enterprises No. twenty-seventh - Petroleum andnatural gas exploitation " sixth and twenty-first itemregulations: enterprises should  be  adoptthe method  of output or time average forcounting and drawing  depletion on oiland gas assets, This is the basis of enterpriseenvironmental accounting and original.
With the attention of our government and public onenvironmental pollution , the space and the necessity ofenvironmental accounting will be more and more big, environmental accountingis bound to have a wide range of prospects for development.
Reference:
1、"What is green accounting" China FinancialNetwork
2、”Discussion on green GDP Scientific Outlook on Development, Promotion of green accounting research in China”  Sun Xing Hua
3、”Analysis of environmental accounting”  Chen rui xuan
4、"Environmental accounting elements and accounting"  Tang Hong Mei “Accounting communication”
5、”The necessityand suggestion of carrying out environmental accounting in China”  Yv  Zhi  Jie "Business" in 2009, twenty ninth

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