【作者】 徐宾；

【导师】 李山梅；

【作者基本信息】 中国地质大学（北京） ， 工商管理， 2009， 硕士

【摘要】 环境问题是目前世界范围内被普遍关注的热点问题。面临重大环保责任和压力的企业,将环境因素融入会计管理和监督中以便更好地实施环境管理、实现可持续发展,是亟待解决的重要任务。其中,将环境因素纳入投资决策,是一个重点也是一个难点问题。在现行的投资决策中,将环境成本和环境效益都视为零,如果因此而选择了错误投资,将会导致环境问题更加严峻。企业作为社会的基本组织与污染的源头,负有不可推卸的社会责任,在进行投资决策评价时,充分考虑环境因素,做出正确的决策,对企业自身和社会都将具有长远的影响,这是实现企业可持续经营、社会可持续发展所必需的。本文的主要内容有:首先探讨了环境投资决策的相关理论;进而研究分析了环境投资决策的新特点:注重环境效益、利益关系人延伸、决策方法改进、成本范围扩大、评价时间延长、考虑环境因素的风险等,探讨了环境投资决策的理论与应用在传统投资决策基础上的不断发展和完善;三是分析了环境投资决策体系,包括环境投资决策的本质、主体和对象、决策的基本原理、投资的管理程序、环境成本核算、评价的基本指标及投资项目的可行性分析等方面;四是实证案例研究,选取了煤炭矿区开采项目来说明环境投资决策的基本要点;最后对全文进行了总结并提出建议和展望。本文的主要研究成果包括:(1)我国对环境投资决策的研究刚刚开始起步,本文初步探讨并提出了环境投资决策的概念,将环境管理会计体系的研究深入到环境投资决策这一层面上,并选取了与前人不同的视角对环境管理会计进行了研究。(2)以环境投资决策的相关理论为基础,通过与从传统投资决策对比,论述了环境投资决策的理论与应用在传统投资决策基础上的不断发展和完善,揭示了环境投资决策的主要特点,并据此对环境投资决策体系进行分析研究。(3)以矿区开采项目为例,在前人案例数据资料的基础上采用本文的方法对环境投资决策体系进行了具体分析,提供了实证资料,具有一定创新性。(4)结合国外环境管理会计与环境投资决策发展的先进经验,提出健全我国环境管理会计体系,促进环境投资决策应用的建议。更多还原

【Abstract】 Environmental issues are worldwide hot issues of concern. Faced with a major environmental responsibility and pressure businesses, it is urgently needed to address the important tasks that bringing environmental factors into the accounting management and supervision in order to better implementation of environmental management and achieve sustainable development. Specifically, it is a focus of an important and difficult problem. If the enterprise makes the wrong decision because of the regardless environmental cost and benefit in the actual investment decision, it will bring on serious impacts on the environment. As the basic structure and source of pollution in our society, enterprise must take the social responsibilities in hand. It must sufficiently consider the environmental factors to make right investment decisions which will have long effects on both enterprise and society.The main contents include: first introduces the related theories of Environmental investment decision. Then the paper analyzes the new features of Environmental investment decision based on the traditional investment decision, such as valuing environmental benefits, extending interests, improving decision-making method, expanding the scope of the cost and the time of the assessment, and considering the risk of environmental factors, for revealing its continual improvements in the theory and application. And further it sets up and analyzes the system of Environmental investment decision which consists of the nature, main portion and object, basic principium of decision, investment management procedure and analysis of feasibility, est. Afterward it is the study on the demonstration. Last, it is the conclusion of the paper and gives suggests and expectations.The main study harvests include:1. The study of Environment investment decision is just started. The paper primarily discusses the notion of it and study deeply into it in an aspect different from other scholars before. 2. Compared Environmental investment decision with traditional investment decision which reveals the nature of it. And it focuses on the new features of the application in Environmental investment decisions to discuss the basic system of it.3. Based on the digging item of coal mine, selected other scholar’s datum to concretely study Environmental investment decision in my own way, for providing the information to set up the system of Environmental investment decision.4. Combined with advanced development experience of environmental management accounting and environmental investment decision overseas, it suggests perfect the system of Environmental Management Accounting in our nation to promote Environmental investment decision applications.更多还原