【作者】 张劲松；

【导师】 刘国成；

【作者基本信息】 东北林业大学 ， 林业经济管理， 2007， 博士

【摘要】 随着市场经济的全面深化，工业生产手段的迅速提高，很多企业在追求经济利益最大化的过程中，有意无意地忽略了自然资源的永续利用和自然环境的承受能力。过度开采自然资源、过量排放工业污染物，加速了全球气候变暖、土壤沙漠化，导致了空气污染日趋严重，自然灾害频繁发生，人类的生存环境恶化。人们越来越认识到，这种以大量消耗资源，严重污染环境为特征的经济增长模式，既危害了人的身体健康，也严重影响了社会的和谐和持续发展。近些年来，全球性环境保护热潮不断涌起，国际会计界也积极投身于环保运动和绿色革命进程中。他们确认了促进环境与经济之间深层融合、协调发展是会计工作的一个基本目标，并深入探讨了会计如何参与环境保护的方式方法，而后创立了现代会计新型分支——环境会计。环境会计以有关环境法律、法规为依据，研究经济发展与环境资源之间的联系，确认、计量、报告环境资产与负债，以及环境污染、防治、开发和利用的成本与费用，分析环境绩效与环境活动对企业财务成果、社会经济发展的影响。在环境会计中，环境会计报告作为环境会计的最后环节输出环境信息，其目的就是在日常核算的基础上，遵循可持续发展战略，向信息使用人报告环境资源利用和耗费补偿情况，反映受托人在使用环境资源过程中受托履行社会责任以及社会成本和社会效益情况，其作用和意义极为重要。目前，国内外对环境会计报告的研究范围还局限于单个企业的层面上，并且大部分是在传统财务报表的基础上进行的，环境信息由企业在财务报表的附注中进行披露。也有个别企业开始尝试拓展财务报表，将环境因素纳入传统财务报表内，单列项目披露。从产权经济学和委托代理理论的角度，企业只是环境资源的使用者，公众才是环境资源的所有者，政府则是环境资源的经营者，所有者有权要求经营者提供相关信息。但目前看，资源的直接使用者——企业与资源所有者——公众存在着环境资源信息不对称的情况。尤其是受利益驱动，企业不愿意报告或尽可能少报告不利的环境信息。这不仅影响环境资源所有者对环境状况的知情权，而且也影响了经营者做出正确的决策。从理论角度看，环境会计报告主体缺位与错位严重制约了对环境会计报告的深入研究。所以，必须打破这种制约，站在第三方立场对环境会计报告进行研究。从理论上，对环境会计报告的研究从以下几个方面入手：依据经济学理论，把资源稀缺及有价值理论作为环境会计报告研究的前提条件；依据产权经济学理论，对环境资源使用者、所有者、经营者做出科学界定，规范环境会计报告主体；依据外部性理论，揭示企业环境污染行为所造成的外部不经济，必须通过政府计量认定后，计入企业产品成本，解决环境会计报告要素计量问题；依据委托代理理论，分析政府与公众之间存在委托代理关系，阐明比较理想的环境报告主体是政府；可持续发展理论是建立环境会计报告的理论基础与实践基础。在研究理论的基础上，对当前环境会计报告存在的实际问题进行了梳理和剖析，发现存在：环境会计报告本质和目标不明确，会计要素确认、计量缺乏统一标准等问题。因此，采用规范分析方法，分析了环境会计的本质及目标，科学制定在可持续发展战略下环境会计报告的总目标和具体目标。通过政府、企业和公众的三方博弈分析，对环境会计报告的主体进行了分析，明确了政府是环境报告主体的最佳选择。从实际出发，运用定性分析方法对企业与政府的环境会计报告要素予以确认，指出环境会计报告包括两部分：环境会计要素信息的报告和环境绩效信息的报告，用以解决向谁报告、报告什么的问题。由于环境会计报告主要是以货币来反映的，因此采用定量分析的方法，设计政府与企业环境资源使用的投入产出模型，并通过案例分析，将企业使用环境资源的成本摊入到企业产品成本中，为合理计算产品成本奠定了基础。在揭示环境会计报告本质及目标、明晰环境会计报告主体、明确环境会计报告要素并对其进行计量的基础上，构建了双主体下的独立环境会计报告模式。要求政府与企业从宏观、中观和微观的角度编制环境会计报告，披露环境会计信息，可以树立政府与企业良好的形象。通过将两主体下的环境会计报告融合在一起，为在今后实践中推广新的环境会计报告模式奠定了基础，具有重要的理论研究和探索意义。更多还原

【Abstract】 With the fierce development of the current industry, enterprises consider less of the efficient use of the nature resource that if it can stand or not, while they pursue the maximization of their own profit. Human beings exploit excessively, and expel too much poisonous material to the nature. These kinds of behavior lead the environment which people live with deteriorate day by day, and the air is polluted much more seriously, while the disaster of nature always happen, the global climate becomes wanner, and soil turns into sand etc. People take more realization that the economic increase model symbolized by abundantly wasteful resource and seriously polluted environment both destroys people’s health, and affects continuous development of a country. The deterioration of the environment lead the positive activities of globally environmental protection,and accounting field of many countries devoted themselves to the deep integration and development that involve both the environmental protection activities and the advanced process of"green revolution". They also discuss how can accountings participate in the environmental protection activities, and encourage the deep integration and development between environment and economy. These lead to the new type of current accounting branch which is founded and develops as environmental accounting. Environmental accounting is a discipline that researches the relationship between the economic development and the environmental resources, identifies, measures and reports the environmental assents, liabilities, cost and expense. This discipline also analyzes how the environmental efficiency and activity affect the financial results, socially economic development in enterprise. Output-environmental information is the last circle of environmental accounting, therefore, the aim of environmental accounting reporting is to provide the information about the use of environmental resource and the cost-compensation to the users of the information based on the regular accounting according the continuance development stratagem, and reflect the social responsibility and the social cost with the efficiency while the agent use the environment resource.So the effect and the meaning of environmental accounting reporting is very great.Recently, research on environmental accounting reporting is limited to the research on the reporting in individual enterprise, and the majority of researches are processed on the base of traditional financial statements. The environmental information is provided mainly by disclosing in the appendix of the traditional financial statement. But there are also some enterprises begin to develop the financial statement in which absorbs the environmental element and provide the environmental information by separated items.But from the proprietary economy view and the agency theory, enterprises are just the users of the environmental resources, the public are the really owners of the resources and the government is the manager of the resource; But now the situation is that the environmental source information is not enough between the resources owner-public, the manager-govement and the enterprises which affect not only the right of acknowledgement, but also right decisionmaking. Therefore, the shortage of environmental reporting entity slows the speed of deeply research by environmental accounting. By the theory, the lack and the wrong position of the accounting entities restrict the deep research of the enirnmental accounting reporting. So it is significant to break the restrict and stand on the third-part position to research the environmental accounting reporting.The research on environmental accounting reporting should begin with economy theory, on the pretext of shortage of resources and the value theory; the proprietary economy theory identifies the user, owner and the manager of the resources, and this is foundation of regulating the environmental accounting reporting entity; the external theory reveals the behavioral problem of external diseconomy must be solved by government measurement which is then put in the cost of product; the agency theory analyzes the principal-agency relationship between the government and the public, which illustrated government is the perfect environmental reporting entity; the continuous development theory is the theoretical and practical basement of the environmental accounting reporting.On the research of environmental accounting reporting theory, it can be concluded that the purpose of our country’s environmental accounting reporting is not clear, and there is lack of identified criteria of identification and measurement etc. Therefore, the standard analysis method is used to analyze the purpose and to point out the general and concrete purposes of environmental accounting reporting, under the strategy of continuous development.The govement is the best choiceof the environmental accounting entity by analying three entitiesgovemenmt,enterprise and public. After identifying the environmental accounting reporting entity clearly and taking the theory into the reality, it can be figured that environmental accounting reporting in enterprise can be divided into two parts: element information of environmental accounting reporting and efficiency information of environmental accounting reporting. This can answer the question what is reported. Because environmental accounting reporting is reflected by capital, the quantity analysis is involved into designing the input-output model. With the case analysis, the cost of resources used by enterprises is put in the cost of products.This is the base of reasonable product cost.After revealing the purpose of the environmental accounting reporting, identifying the environmental accounting reporting entity and elements, constrcucts double entities models of environmental accounting reporting. It also calls the government and the enterprise for that make the environmental accounting reporting, disclose the environmental information from the macroeconomic, intereconomic and microeconomic view. Through this way, the government and the enterprise can lead healthy figure, and environmental accounting reportings from these two entities can integrated together. This is a good basement in extending new environmental accounting reporting model and has an important practical and theory significance.更多还原