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The difference between environmental accounting and traditional a...

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发表于 2017-2-9 11:53:46 | 显示全部楼层 |阅读模式
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Analysis onthe difference between environmental accounting and traditional accounting inEnterprises
Ningbo Mingzhou Certified Public AccountantsPartnership  Liu Kewen
(AIA certificate ofmembership:346888,china)
[Abstract] This paper analyzes thedifference between environmental accounting and traditional accounting from theaspects of concept, goal, principle, confirmation, measurement, record andreport of environmental accounting.
[Key words] Environmental accounting,accounting objectives, accounting attributes, accounting assumptions,accounting principles.
Environmental accounting is a new type of accountingintroduced in twentieth Century, Would expanding  accounting subject  Field of vision to  the relationship between the accountingsubject and the environment, Used to measure and reveal theeconomic consequences of the activities of the accounting entity to theresource environment, Break through the traditionalenterprise accounting simply to profit as the center of the model, Comparedwith the traditional accounting in the recognition, measurement, record,disclosure, there are some differences.
A, the difference of accounting concept
Business accounting is to taking money as the mainunit of measurement, And the use of “specialized methodsand procedures",
On the economic activities of enterprises reflectionand supervision of  complete, continuous, systematic, A management activity thataims to provide economic information and improve economic efficiency.
Environmental accounting, Green accounting, Itis based on the basic theory and method of accounting, Based on the environmentallaws and regulations as the basis, Taking money as the mainunit of measurement, On the environmental factors involvedin the business activities of the specific economic entities accounting forconfirmation, measurement and reporting.
B,Differences inaccounting targets
The objective of traditional accounting is to providefinancial status and operating results to investors, creditors and so on, Improvethe economic efficiency of enterprises, Realization maximizeprofits. For the environmental benefits and socialbenefits of resources Basic no consideration.
The goal of environmental accounting is to control andcoordinate the relationship between economic benefit and resource environment,To the government and the public  provideInformation on the performance of corporate environmental socialresponsibility, To improve the social, economic andenvironmental  total  benefits, To meet the interests ofall parties on the sustainable development of the decision-making needs.
CDifferences in accounting properties
Traditional accounting reflects only the financialposition of an accounting entity, Belong to individualfinancial accounting.
Environmental accounting is mainly based on theenterprise as the main entity of accounting, Reflect and calculate the socialresponsibility performance of the enterprise to the resource environment,Belong  to Social responsibilityaccounting.
D,Difference ofaccounting object
The traditional accounting object is to confirm,measure, record and report the fund and its movement process of the specificaccounting subject during certain accounting period.
In the long run, Resource environment isthe support system of enterprise fund turnover, But the resourceenvironment is more and more is manifested the change of material stock, Andnot just the change in fund flow.
The check computation scope of environmentalaccounting is much more than the traditional accounting, Whatit considers is the resource environment and the production and operation activitiesrelated to the resources and environment  besides  fund. Environmentalaccounting reflect the object is more complex, Not only the checkcomputation and business directly related to economic information,
But for the economicactivities of enterprises to the surrounding environment  Influence, Aswell as thecompensation or the proceeds to reflect and control.
E,The difference of thebasic premise of accounting
The basic premise of environmental accounting is toinsist on the four basic premise of traditional accounting, On the accountingentity, the continuous operation and the money measurement put forward the newmeaning.
(a) the mainbody of accounting. The traditional accounting  subject refers to accounting work specificspace scope, It provides a basis for determining the specificenterprise's resources and business activity, thus to provide a basis for rulesrelating to the scope of the relevant records and reports.  
The traditional accounting entity assumption used inenvironmental accounting must be endowed with new content, mustbe from a social point of view, To clarify therelationship between the accounting entity and its related environment and effectof economic activities on the environment caused by the enterprises. Theinfluence of the main body of enterprise accounting on resources andenvironment, must extend to the outside of the enterprise units andindividuals.
The author understands, To determine the environmentalaccounting entity must consider the following factors: One is the correlation, Carryingout "who gains, who burden", " who polluter  who governance" principle, For the nonaccounting entity  business activitiesgenerated by the impact on the resource environment is not considered; Two isonly limited to commercial exploitation of natural resources, existing orexpected possible losses associated with environmental damage; hree is controllable,The accounting entity occurs on the environment influence must be controllableaccounting entity, uncontrollable costs will not beconsidered; Four is to consider the reality and possibility of thefuture economic benefits of the inflow and outflow of the accounting entity, Accountingelements that do not have the possibility of reality will not be considered forthe time being.
(b)continuing operations.
The traditional accounting assumption of continuingoperations is based on the foundation, inexhaustible inexhaustible in resourceand environment. Environmental accounting is based on the enterprise in theenvironment of benign cycle under the premise of achieving sustainableoperations. Environmental accounting emphasizes the scarcity and limitationof environmental resources, Give value and prices, Promptingenterprises to fulfill their social responsibilities, Evaluate the enterpriseaccording to the social profit, And then correctlyevaluate the sustainable development capacity of enterprises and countries.
(c) currencymeasurement. Environmental factors are complicated, Cannotsimply be measured by money  value, Need to select someauxiliary way, Including physical measurement, labormetrology, charts and text appendix and other non monetary form, Areused to measure and reflect the damage to the environment and the environmentperformance. (will be mentioned below)
F,Differences inaccounting principles
The accounting principle of traditional accounting hasthe principle of reliability, relevance, intelligibility, matching, substanceover form, importance, prudence and timeliness.
One  is thecorrelation. The correlation of the environmental accounting asmentioned in the preceding, Not only reflect the enterpriseitself, but also to carry out accounting and control of theproduction and business activities related to the environment in the enterprise;
Two is the substance over form. Theauthor understands, The content of environmental costs isvery wide, Internalization of natural cost, Itis also difficult to use full cost, Must be defined. Forexample, Enterprise business activities   will not affect the cost of  to resource environment  and nonaccounting entity  activities arisingfrom the activities and environmental governance related costs, Not consider. Anotherexample, In terms of future environmental costs, Estimation is inevitable, Inthe context of a large number of potential environmental costs, Fuzzyqualitative may be more than correct calculation better.
Three is the matching principle. Environmentaleconomic business has a long-term, From the matching  principle of accounting, Externalenvironmental costs should eventually be translated into internal environmentalcosts, But there is a time difference transformation. Forexample, Air pollution causes acid rain And the social environmentcost caused by ecological destruction, Almost only damage costs; Timberforest, economic forest,fuel forest,the formation of artificialforest may take several years, Even decades,But the benefitsare often delayed, It is almost impossible to do complete“accounting matching "
Four is the principle of timeliness. Accordingto different industries, Even different enterprisecharacteristics, Environmental accounting may requirea quarter, half year, or even a year, or more time to prepare anenvironmental accounting report.
Five is the principle of consistency. Theauthor understands, The consistency of environmentalaccounting information is only relative, For the available currencymeasurement as part of the table requirements are basically the same, Thereshould be no discrimination or bias, so that correctly measure the socialinformation environment; But for the inability to use money tomeasure the text description, chart description, Itshould emphasize the practicality. For example, Theinfluence of enterprise activities on land resources, Impact on water resources, Impacton energy, Impact index on air is not entirely consistent.
Environmental accounting  Except the above principles have changed theoutside, and  follow the principles  of specific  that apply toenvironmental accounting.
Six is the social principle. Environmental accountingin the consideration of operating results of  the time must stand in the perspective ofsociety, Full disclosure of  enterpriseto environmental  protection  social responsibility , Evaluation  environment to  enterprises to survive and develop in thefuture  Influence. Theinformation provided by environmental accounting is not only economicinformation, Also has social information; Not only for theenterprise itself, but also for the public service.
Seven is the mandatory principle. Enterpriseby economic interest driven, If there is no relevant laws andregulations and the mandatory requirements of the system, Mostenterprises will not be for to reduce the destruction of the ecologicalenvironment and consciously increase spending, Even if  increase the relevant environmentalexpenditures, Is also not willing to take the initiative to discloseall information of the environment. In order to correctlyhandle the relationship between the enterprise and the environment, Countriesshould enact policies and regulations related to environmental protection and accountingrules and regulations, About determination of environmental costs and environmental liabilities   giveconstraint.In the publication of the report must be fully and fairly reflectthe impact of enterprises on the ecological environment, Requireenterprises to truly "who gains, who burden".
G, Differences in accounting elements
The confirmation of the environmental accountingelements is will involve  the resourcesand environment of  the economicoperations as the accounting elements to be recorded, And included in theprocess of financial statements. The fuzziness anduncertainty of accounting elements, Environmental accountingelements  include environmental cost,environmental benefits, environmental  liability, Theseaccounting elements should be re defined. The author also notices, "Accountingstandards for enterprises - Basic Standards" 2014 Revised Editionabout  the definition of assets has beenchanged to “Assets refer to enterprises formed by past transactions or events,owned or controlled by an enterprise, is expected to bring economic benefits toresources”. This resource includes not only its"control" of "economic resources", It also includes it'self"control""natural resources, human resources and ecologicalresources". However,The author thinks, Chinese enterprises do nothave natural capital and natural capital, Even if  recognized as assets, it's  only  it'self "control"  the invisible natural resources or capitalexpenditure, For example, Land use right, Miningexpenditure, Assets exploitation right, Discharge permit, etc.; Environmentalliabilities refers to the occurrence of enterprises  and meet the recognition criteria ofliability, And environmental costs associated with theresponsibilities and obligations, Including the possibilityof legal obligations but not the presumption of obligation, Including may appear  the presumption of obligation not to havelegal obligations, This is likely to cover the currentgeneration of people in the future generations of people in terms ofenvironmental resource utilization, That is: “ intergenerationaldebt".
Cost of traditional accounting, Refersto the cost of the whole process of enterprise product development, design andfinal sales. Environmental accounting expands the connotation ofthe current cost, Increase the cost of environmentalresources. Environmental costs can not be calculated onlyeconomic costs, Also includes social costs,environmental costs and  the ecologicalenvironment and resource consumption and pollution have been leviedcompensation fees, management fees, environmental research and developmentcosts. These environmental costs can be generated by the businessactivities of the enterprise, Can also be produced by other nonoperating activities.
HDifference of accounting method
The author thinks, Environmental accountingis a comprehensive cross applied subject, Accounting may requiremultidisciplinary knowledge of environmental science, sociology, economicresources etc.
Environmental accounting  usually use a unified style of statistics, Describethe main environmental resources information of the accounting  entity, The statistics digitalexpressions that can be measured in money, Can also be used in non -monetary measurement of text narrative, But same must have thecorresponding original documents and calculation basis.
Environmental accounting generally does not involveseparate accounting vouchers and registration  books  problems, Justwhen     Only when the external costinternalization  or when confirmenvironmental responsibility  just needto fill in accounting vouchers and registration books. Environmental accountingmethod may use a lot of cost estimation model, charts, etc..
I, Differences in accounting measurementmethods
Environmental resources are effective, scarce,alternative, non trading, Measurement methods of environmentalaccounting  according to the factors ofresource use and environmental damage, On the basis of thecombination of marginal value theory and labor value theory, Differentaccounting entity  can be selective anddiversity: For environmental elements with commodity exploitationvalue, Can use replacement cost, net realizable value, present valueand fair value measurement, For environmental elements do not have the miningvalue of merchandise, Can use Market value method, recoverycost method,replacement cost method, opportunity cost method, marginal costmethod, cost estimation method and so on.
J, Difference of accounting report
The traditional enterprise accounting includingbalance sheet, income statement and notes to financial statements, about environmentalaccounting report, Some scholars claim that In the originalfinancial statements  increasing greenaccounting  disclosure and disclosure ofthe factors; Some scholars claim that  Increase off  balance sheet information disclosure, Inthe notes to financial statements ; Some scholars advocate theprepare  of independent environmentalfinancial statements and independent environmental report.
The author thinks, Based on the differencebetween environmental accounting and traditional financial accounting, To fuse togetheraccounting and reflection is not appropriate; The condition ofindependent environmental statement is not mature. First,Environmental financial statementsshould not include environmental balance sheet, Because the enterprisedoes not exist in environmental assets and environmental capital, Onlyenvironmental costs, environmental benefits and environmental liabilities, Incompleteaccounting elements; Secondly,The author also notice, Thethe third Plenary Session of the 18th CPC Central Committee report of the party  does not require the enterprise tocompile the balance sheet of natural resources, Request the enterprise to preparethe balance sheet of natural resources in a short time,It isdifficult to be accepted.
author's point, Environmental accounting  prepare  independent environmental benefit table, Canbe prepared table of comparison of economic profit andenvironmental profit and loss when necessary, Can also be used in theform of text, form, flow chart explain the influence of accounting entity toecological environment, damage.
Main references:
1, "the relationshipbetween environmental accounting and traditional accounting"  Ren ming, "Value engineering"2014seventh
2, "on environmentalaccounting and traditional accounting relationship analysis" zhu ru ling "Chineseand foreign entrepreneurs"2012 twelfth
3, "the impact ofenvironmental accounting on the basic theory of traditional accounting" Xúyi ming  Gé xī"Forestry finance andaccounting" 2001 eighth
4, "the similarities and differences betweenenvironmental accounting and traditional accounting" Wang yan hua  "Knowledge economy"2012 eleventh;
5, "the difference between environmental accounting andtraditional accounting analysis" Xu chún “Accounting communication” 2010 nineteenth

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