公司环境管理会计研究

【作者】 冯歆；

【导师】 张惠忠；

【作者基本信息】 江西理工大学 ， 企业管理， 2009， 硕士

【副题名】考虑环境因素的公司投资决策与业绩评价问题分析

【摘要】 人类社会进入20世纪后,经济社会发展与资源环境的矛盾日益尖锐,环境持续恶化已经到了十分严重的程度。随着各国政府对环境保护的重视与环保法律法规的建立健全,可持续发展战略的提出,公司面临的环境风险越来越大,公司必须将环境保护和对环境污染的预防与治理提到议事日程上来。管理会计工作也应当适应这种需要,研究与环境相关的成本会计、投资决策和业绩评价,环境管理会计应运而生。本文采用规范研究和实证研究相结合的研究方法,首先回顾了环境管理会计的产生过程和当前发展,系统介绍了环境管理会计的研究框架,然后重点就考虑环境因素的公司投资决策和业绩评价问题进行了探讨。在考虑环境因素的公司投资决策方面,建立了相关的目标和模型,提出了投资方案综合效益指数这一概念。投资方案综合效益指数是按照可持续发展的要求对公司投资方案的经济、环境、社会三方面的内容进行综合评价的总体综合指标,以其最大作为项目投资决策评价的目标。通过建立考虑环境因素的公司投资决策评价指标体系,采取定性与定量相结合的方法,运用层次分析法确定指标权重系数,针对评价指标的模糊性,建立模糊综合评价模型,对考虑环境因素的公司投资决策进行评价。在考虑环境因素的公司业绩评价方面,建立了由环境守法指标、资源消耗指标和污染物产生指标等主要指标构成的公司环境业绩指标,并应用考虑环境影响方面的综合计分卡的方法,对考虑环境因素的公司业绩进行评价。最后重点分析了环境管理会计在我国公司推广应用的巨大作用和意义,以及在我国国情基础上环境管理会计推广的难点和建议。本文的创新点在于建立了合理的考虑环境因素的投资决策模型、初步构建了公司环境业绩评价指标以及提出了考虑环境影响方面的综合积分卡。更多还原

【Abstract】 In the 20th century, the contradictions between economic development and environment has become increasing acute, and the continued deterioration of the environment has become seriously. With the government’s improving environmental protection and environmental laws, putting forward the strategy of sustainable development, the companies face an increasing environmental risk, so that the companies must pay attention on environment protection and control. Management accounting should adapt to the needs of the researches of the cost accounting, investment decision and performance evaluation of environment. Environmental management accounting adapts to this trend.In this paper, through normative and empirical research, it reviews the development of environmental management accounting, introduces the research framework of it, and then focuses on the environmental facts in the research of investment decision and performance evaluation. On the investment decision, it establishes relevant object and mode, and puts forward a concept of comprehensive benefit index of investment program. It means that the company’s investment programs must be in accordance with the requires of the sustainable development in economy, environment, society aspects. And as the largest of investment program is the target. Through the establishment of environmental considerations in decision-making companies to invest in the evaluation index system, it takes qualitative and quantitative methods and determines the weight of the factors by using AHP. For the ambiguity of the factors, this article evaluates the company investment decision-making with environmental factors by establishing the fuzzy comprehensive evaluation model. Considering environmental factors, it establishes company environmental performance indicators on the law-abiding environmental indicators, resource consumption and pollution indicators, and evaluates the company performance with environmental factors by the comprehensive score card on the consideration of environmental factors. Finally, it focuses on the significance of the promotion of the environment management accounting in companies, and raises the difficulties and suggestions of the promotion on the condition of our country.The innovation points of this article lie in that it establishes a decision-making mode considering environmental factors, constructs the preliminary indicators of company’s environmental performance evaluation, and puts forward the comprehensive scorecard of environmental impact.更多还原