【作者】 曹旭军；

【导师】 金丽玉；

【作者基本信息】 上海海事大学 ， 财务与会计学， 2003， 硕士

【摘要】 当前我国经济迅猛发展，随之而来的是环境问题日益突出，如何在维持经济发展的前提下有效地保护环境已成为刻不容缓的任务。各国的实践证明，经济手段在环境保护中具有不可忽视的作用，环境会计作为经济手段的一种越来越引起人们的重视，因此相关的研究也已经成为会计学的热点问题之一。而环境成本又是环境会计学中最基本的问题，因此，环境成本的研究是环境会计研究的基础。 与各行业的具体情况结合起来进行研究是环境会计研究的重要内容。海运业是海洋环境污染的重要来源之一。如何控制海运业对海洋环境造成的污染是海洋环境保护非常关键的一部分。因此对这一行业的环境成本问题进行研究，就显得颇有意义。 本文结构上分为四章。分别为导论、海运业环境成本的理论分析、我国海运企业环境成本现状及存在的问题、我国海运企业环境成本核算及报告的设想与建议。 第一章首先介绍了海运业环境成本研究的背景，说明了海运业对海洋环境污染的情况，指出进行海运业环境成本研究的现实意义及本文的研究内容和研究达到的目的。 第二章从理论上对海运业环境成本进行了分析，应用经济学中的外部效应理论分析了海运业的环境成本，并提出了海运业环境成本可以分为可直接计量的部分和不可以直接计量的部分。分析了海运业环境成本向海运企业环境成本的转化过程，并由此提出了海运业环境成本研究应当以海运企业环境成本研究为立足点的观点。 第三章分析了我国目前海运企业环境成本核算的现状，笔者通过对数家国内有代表性的海运企业进行调研，总结得出了目前我国海运企业在环境成本核算及信息披露方面的现状及存在的问题。 第四章为我国海运企业环境成本核算及报告的设想与建议。本章首先论述了海运企业环境成本在成本确认、计量等方面的特点，然后在不改变目前海运企业会计核算的前提下提出了改进我国海运企业环境成本核算的设想，最后提出了我国海运业环境成本信息披露的设计。 因为我国会计理论界在环境成本的研究方面仍处于尝试性的阶段，而关于环境成本研究在海运业中的应用则是一个从未涉及的课题。可以说，笔者在海运业环境成本研究方面作了一项开拓性的工作。虽然论文最终完成了，但笔者仍感到有许多未尽之处，比如对海运业环境成本在理论上更进一步的分析，以及怎样从宏观的角度来进行研究等，尚待今后进一步深入。更多还原

【Abstract】 While our nation’s economy developing rapidly, the environment pollution problem is becoming more and more prominent. How to protect the environment and keep the healthy economy growing is a task that could not be avoided. According to experience of nations around the world, economic measures are playing important roles in fighting against environment pollution. As one of the economic measures, environmental accounting is drawing more and more attention. Environment cost is the basic concept of environmental accounting, so the research on environment cost is the basis of the research on environmental accounting.Conducting research depending on type of business is one of main tasks of research on environment cost. Ocean shipping is one of main source of marine pollution. How to control pollution from ships is fatal to the mission of marine environment protection. So research on environment cost of ocean shipping is helpful to the mission.The dissertation is divided into following four chapters: They are ’background and introduction’, ’theoretic analysis on environment cost of ocean shipping’, ’the status and problems of enterprise environment cost accounting of ocean shipping ’ and ’ advice for accounting and reporting enterprise environmental costs of ocean shipping’.The first chapter introduces briefly the marine pollution produced by ocean shipping and points out the importance of the research on environment cost of ocean shipping. Then introduces the main contents and purposes of the dissertation.The second chapter analyzes environment cost of ocean shipping with externalities theory. And make a point of view that environment cost of ocean shipping could be divided into two parts, one part is enterprise environment cost, which could be recognized and recorded directly and another part that could not recorded directly. Then the dissertation dissertates that environment cost of ocean shipping would gradually transfer into enterprise environmental costs of ocean shipping and so bring forward a view that research on environment cost of oceanshipping could stands on the research on the enterprise environment cost.The third chapter discusses the status of domestic accounting and reporting for enterprise environmental costs of ocean shipping. Summarizes the status and problems existing in accounting and reporting for environmental costs of ocean shipping from the results of investigation to several domestic ocean-shipping companies.The fourth chapter dissertates the recognition, measurement of enterprise environmental costs of ocean shipping. Designs a framework for accounting and reporting for enterprise environmental costs of ocean shipping.Owing to the research on environment cost is still not mature. Its applying in ocean shipping is more far from maturity. Though related reference and data in enterprise is hard to collect, the article is finally completed. Of course, there still exists some insufficiency in the article, such as the dissertation of environment cost theory of ocean shipping is not deeply explored, and lack of research of social environment cost of ocean shipping. These tasks should be explored in the future.更多还原