【作者】 鞠秋云；

【导师】 万寿义；

【作者基本信息】 东北财经大学 ， 会计学， 2011， 博士

【摘要】 改革开放以来的三十多年间,我国发生了翻天覆地的变化,现在已成为举世瞩目的、充满活力的经济体。但同时我们也看到,经济的腾飞与社会的和谐发展出现了摩擦,环境污染和气候变化已成为人类面临的首要问题。我国经济在快速增长的同时也付出了巨大的代价,如土地沙化、极端天气的频繁出现、大气污染、自然资源的破坏等等,甚至影响到了我国经济的可持续发展。因此,我们需要采用一定的方法来计量这些代价,于是,环境成本会计应运而生。我国环境成本会计经过20多年的发展,积累了丰厚的研究成果。环境成本会计的发展与环境的变化息息相关,当“低碳浪潮”席卷全球之时,环境成本会计的研究随之进入一个崭新的阶段。正是在这一背景下,本文利用归纳法、对比分析法、演绎法及案例分析法等方法,从低碳经济角度关注和研究环境成本会计核算问题。本文共由九部分构成：第一章,绪论。随着环境污染的日益严重,人们开始认真思考环境与经济增长之间、环境与社会发展之间的关系,开始关注日益突出的环境问题。在能源短缺和环境污染问题日益严峻的今天,大力推进节能减排,转变高能耗、高污染的传统经济发展方式,发展以低能耗、低污染、低排放为标志的低碳经济,实现经济与社会的可持续发展,是全世界的共同选择。在应对气候变化的压力下,与其为应对发达国家制定的新规则疲于奔命,不如以开拓者的姿态,搭上低碳经济发展的头班车,与发达国家站在相同的起跑线上竞争未来。走低碳经济之路,实现低碳繁荣,应成为此时中国的战略选择。低碳经济的发展,促使环境成本会计的研究日益体系化,而本文将基于低碳经济视角的环境成本会计核算作为研究课题有其理论意义和现实意义。一方面有助于我国现有环境成本会计理论的丰富与完善,为我国今后制定成本会计准则提供相应的思路；另一方面,环境成本会计核算的研究,也有助于实现企业的可持续发展,有助于企业承担更多的社会责任、获取竞争优势,有助于我国环境成本会计核算向实践推进,有助于我国环境会计的发展。第二章,文献综述。本章从低碳经济和环境成本两个角度,对国内外的相关研究文献进行了梳理和评述,为本文研究环境成本会计核算奠定了很好的基础。通过对相关研究文献进行综述后发现,国内外关于环境成本的研究涵盖面广、成果丰富,已经渐成体系。但是这些研究在许多问题上仍存在很大的分歧,并没有建立起科学、完整而又被广泛认同的理论体系。我国的环境成本研究则更多的集中于环境成本概念研究和一般的环境成本核算研究,涉及环境成本实践应用等方面的研究尚不够深入,体现低碳经济对企业环境成本影响的研究成果也不多。可以说,结合低碳经济这一模式来研究环境成本会计核算尚属新的课题,对低碳经济视角下环境成本的确认、计量、记录和报告进行系统研究是当前理论界和实务界的重要任务之一。这些虽然给本文的研究增加了难度,但同时也给本文的研究提供了广阔的空间。第三章,理论基础。可持续发展理论、低碳经济理论、外部性理论、环境会计计量理论综合形成环境成本会计核算的理论基础,指导着环境成本会计核算的全面开展。可持续发展理论从认识上为环境成本核算研究提供了总体指导思想,低碳经济理论是环境成本核算的直接推动力,外部性理论和信息不对称理论为环境成本核算提供理论上的支撑。对上述理论进行梳理,并结合环境问题进行分析,是研究环境成本会计核算问题的必要前提。第四章,基于低碳经济视角对环境成本的再认识。通过对国内国际大环境的分析,指出现阶段发展低碳经济是我国一种必然的选择,而低碳经济的本质就是节能减排,这与我国之前所倡导的环保产业、新能源产业、生态经济、循环经济、资源节约型、环境友好型社会的要求是一致的,体现的仍是科学发展和可持续发展的理念。在此基础上确立的企业发展模式,必然更加重视能源结构的调整以及节能减排技术的研究,这些活动必然需要在企业的会计中予以反映,而环境成本会计恰恰就是这个任务的承担者。本文以微观企业为立足点,将低碳经济下的环境成本界定为以可持续发展为目标,计量企业产品生命周期内发生的与环境损害、环境保护、环境治理、降低碳排放有关的所有经济利益的总流出。在此基础上,对环境成本进行了再分类。第五章,低碳经济视角下环境成本的确认与计量。本章首先对我国现行环境成本核算现状进行了分析,在此基础上提出企业环境成本确认的标准和方式,认为正确划分环境成本的资本化和费用化,是环境成本确认环节的首要任务。计量是在确认的基础上完成的,而内部环境成本和外部环境成本的计量方法则是完全不同的。第六章,低碳经济视角下环境成本的归集和分配。环境成本在确认与计量的基础上,要按一定的方法进行归集,并按成本用途的不同分别计入环境成本的各明细账户之中。按照成本核算的流程,应由产品负担的环境成本还应采用一定的方法,在会计期末时计入产品生产成本账户中。本章对上述内容进行了较为深入地探讨。第七章,低碳经济视角下环境成本信息的披露。环境成本报告是企业一定期间内环境成本会计信息的一种浓缩。按照低碳经济发展的要求,环境成本报告不但要呈现出环境成本的相关数据,还要反映出企业在一定会计期间内气体、固体、液体等污染物和废弃物的排放量情况。所以本部分结合有关学者的研究,分析了我国现有环境成本会计报告的不足,在借鉴国内外先进研究成果的基础上,提出构建我国环境成本会计报告体系的相关建议。第八章,案例分析。第五、六、七三章分别对环境成本核算环节的诸多问题进行了理论上的分析和探讨,而案例分析则可以更好地对上述理论进行验证。因此本章以一家钢铁企业为例,通过企业某一个年度内发生的相关环境业务,进一步验证了上述章节中关于环境成本确认与计量、归集与分配及环境成本报告等相关理论的实用性和可操作性。第九章,结论及展望。本章对全文进行了总结,首先归纳了本文的主要研究结论和贡献,在此基础上又从另一个侧面分析了本文研究的局限性和今后的努力方向。研究环境成本会计核算最主要的目的是如何能使企业顺应低碳经济发展的潮流,使环境成本会计核算能更快更好地应用于企业的实践之中。本章在上述各章综合分析的基础上,以可持续发展的眼光提出诸如重视环境成本会计方法和应用研究、尽快制定环境成本会计准则、倡导全方位的环保教育等推进环境成本会计核算走向实践的各项策略。本文基于低碳经济视角尝试对环境成本会计核算进行更加深入的研究,创新点主要有以下几个方面：一是研究视角的创新。国内外很多机构和学者都对环境成本会计进行了多角度的研究,但从低碳经济视角关注环境成本会计核算、并将其作为学位论文选题进行深入研究的尚属首次。二是研究内容的创新。①在对环境成本概念重新界定的基础上,对环境成本进行了重分类,即按用途将环境成本分为节能减排成本、污染及破坏成本、治理与恢复成本、环境事务管理成本等四类。②构建了一套可以运用于实务的、比较完善的环境成本会计核算体系及相应的账户体系。③对环境成本的确认与计量、归集与分配及报告模式做了积极有益的探索,为实际核算工作提供行之有效的方法。④编写案例对环境成本会计核算理论进行验证。在充分理解环境成本会计核算相关理论的基础上,笔者通过编写钢铁厂的案例来验证本文提出的各种理论和方法。更多还原

【Abstract】 In the past over 30 years China has undergone earthshaking changes. She has grown up to an energetic body that attracts the attention from all over the world. However, it has also been realized that the economy boom conflicts with the harmonious development of society. Environmental pollution and climate change that accompanied the economy boom have become the primary issues we have to face. China paid huge price for the economy’s rapid increase, such as desertification, frequently arising of extreme weather, pollution of air and water, destroy of natural resources, etc. Then how much did we pay? To answer this question, measurements had to be taken to calculate the price. Therefore, environmental cost accounting emerged accordingly. Having been developed more than 20 years, the research of environmental cost accounting has reached outstanding achievements. As the development of environmental cost accounting is tightly correlated with environmental changes, when "low-carbon wave" swept across the entire world nowadays, the research of environmental cost accounting also stepped into a brand new phase. Under this very background, this thesis, employing induction, comparative analysis, deduction, and case analysis etc., looked into and studied environmental cost accounting related problems from the point of low-carbon economy. This thesis is comprised of 9 chapters:Chapter I, introduction. Along with the increasing of the environmental Pollution, people start to think about the relationship of economy booming, environment and social development and pay more attention on the environmental problems. Now, because of the energy shortage of the environmental pollution, the implement of energy saving and emission reduction, changes in the traditional mode of economic development, which is high energy consumption, high pollution, development of low-carbon economy, which is low power consumption, low pollution, low emissions and achievement of the sustainable development of economy and society will become the common choice of the world. When people all-over the world is trying to response to climate change, it’s better to develop the low-carbon economy than to cope with the new rules drew up by the developed countries. It’s more important for China at the developing stage. The development of low-carbon economic will accelerate the appropriate adjustments of the environmental cost accounting which makes it have the ability to accommodate the low-carbon economy, and at the same time, it also means that the development of environmental cost accounting are about to experience a new stage. Based on the considerations above, we identified that the key point of this study is the environmental cost accounting based on low-carbon economy.Environmental cost accounting based on the low-carbon economy can enrich and improve the current theory system, provide ideas for the guidelines develping of the cost accounting. On the other hand, studies on environmental cost accounting is conducive to the sustainable development of our economy, helping enterprises to take more social responsibility and become more competitive, accelerating the connect of China’s accounting standards with international accounting practices.ChapterⅡ, review. This chapter summarized the relative researches which laid a good theoretical basis for this study from five aspects:concept, classification, recognition and measurement and information disclosure of economical costs. It was found that the current studies on environmental costs, both China and abroad have covered almost all the content of the traditional cost theory and system, achieved impressive results and been with a high theoretical and practical value. At present, results of studies on environmental cost accounting has gradually become a system, but it still has lots of disadvantages, such as not deep enough, still has many significant differences on some problems and did has no scientific, complete and widely accepted theories. Meanwhile, many of the researches were not creative enough. And, the environmental costs studies of China currently focus on the general research and accounting, as for the practical handling, the concern is still not enough. For there is only small amount of the research results on the effect of low-carbon economy on the environmental costs of the enterprise, research on the environmental costs along with the low-carbon economy will be a new subject. To systematically complete the recognition, measurement, recording and results reporting of environmental costs will be not only a challenge, but also a chance.ChapterⅢ, Theoretical basis. The theoretical basis of environmental accounting contains sustainable development theory, externality theory, the total cost theory, theory of value of environmental resources. All of the theories are guiding the overall operation of environmental cost accounting. Sustainable development theory is the general guidelines, externality theory and the asymmetric information theory is the theoretical support of the environmental costs reorganization and measurement, especially for the external environmental costs disclosure. To analysis of the theories mentioned above along with the environmental problems is the prerequisite of studying environmental costs accounting.Chapter IV, the re-recognition of environmental costs based on the view of low-carbon economy. Through the analysis of domestic and international environment, it is noted that the development of low-carbon economy, the essence of which is energy saving and emission reduction, is an inevitable choice for China at this stage. It is consistent with our advocating on the environmental protection industry, new energy industry, ecological economy, economy, resource-saving and environment-friendly society and is still embodied in the concept of scientific development and sustainable development. The business development model established based on the theory above must pay more attention on energy restructuring and energy conservation technology research, which will certainly be reflected in the accounting of the enterprise, and environmental cost accounting is the bearer of reflecting mission. So we define the environmental costs based on low-carbon economy as the objective of sustainable development then measure the total outflow of economic benefits related environmental damage occurred, environmental protection, environmental control and carbon emissions reduction in the whole product life cycle, classify the environmental costs into cost of carbon emissions, energy saving and emission reduction costs, the cost of pollution control, pollution damage costs, environmental affairs management costs.Chapter V, recognition and measurement of environmental costs based on the low-carbon economy. Based on the confirmation of the effect of the low-carbon economy on the environmental cost, this chapter analyzed the specifications and methods of environmental costs confirming and verified that the environmental costs which could tell the difference between capitalization and expense is the most important factor to the reorganization of the environmental costs. Measurement was based on the reorganization, but the approach of measuring the external and internal environmental costs was totally different.Chapter VI, collection and allocation of environmental costs based on the low-carbon economy. After recognizing and measuring, environmental costs will be collected and included into the different accounts according to their applications. On the basis of the process of cost keeping, the environmental costs which are related to the products should be included into the product cost account at the end the accounting period. This chapter will do the deep investigate on the content above.Chapter VII, information disclosure of environmental costs based on the low-carbon economy. The environmental costs accounting report is a concentrate of the cost accounting information in a certain period. According to the needs of the development of low-carbon economy, not only the related data of environmental costs, but also the emissions of carbon dioxide and other waste in a certain accounting period should be included in the environmental costs report. So, based on the references, this study analyzed the disadvantages of the current environmental costs accounting report; gave the advice of constructing new environmental costs accounting report system.Chapter VIII, examples. Chapter V, VI, VII is the theoretical analysis and discussion of many environmental costs accounting problems, and this chapter takes an enterprises producing steel as an example to prove these theories. It verified the practicality and operability of environmental costs reorganization and measurement, collection and allocation and the environmental costs report theories through the business related environmental services of the enterprise occurred in a certain year.Chapter VIIII, conclusion. The objective of the environmental costs accounting is to enable enterprises to adapt to the trend of low-carbon economy and to apply the environmental costs accounting in the enterprise development. This chapter analyzed the resistance of implementing environmental cost accounting in enterprise in China under the vision of sustainable development, proposed the strategy such as paying great attention on environmental cost accounting methods and applicable research, strengthening government regulation and public oversight, encouraging a full range of environmental education to promote the practice of environmental cost accounting.This study is a new attempt to investigate the environmental cost accounting based on the low-carbon economy. The innovations of this study are as following:firstly, innovation of perspective. All of the previous researches focused on the other angles except the investigation environmental cost accounting based on low-carbon economy, this study is first the touch of this aspect. Secondly, innovation of content.①Based on the re-definition, we re-classify environmental costs into five categories:energy saving and emission reduction costs, the cost of pollution damage, treatment and rehabilitation costs, the cost of environmental affairs management.②Construct the account system for environmental costs accounting which can be carried out in practice.③Explore positively recognition and measurement, collection and allocation and the report of environmental costs accounting. While proposing the Chinese model of environmental costs report. A new environmental costs report model, which can reflect the environmental costs and waste emissions, is presented of on the basis of the comprehensive analysis of the current reports.④List the example to verify the environmental costs theory. Verify all of the theories and approaches exist in this study through the practical case.更多还原