F5知識點(diǎn)：環(huán)境管理會計(jì)

20世紀(jì)90年代，美國環(huán)境保護(hù)協(xié)會至早提出環(huán)境管理會計(jì)。此后，世界上已有30多個(gè)國家先后開始推行環(huán)境管理會計(jì)。環(huán)境管理會計(jì)信息主要是為組織內(nèi)部核算和決策服務(wù)的，其為內(nèi)部決策服務(wù)的程序既包括材料和能源消耗、流程及至終處置的實(shí)物程序，也包括與潛在環(huán)境影響活動(dòng)相關(guān)的成本、節(jié)約和收益的貨幣計(jì)量程序。

隨著社會的發(fā)展，越來越多的企業(yè)開始關(guān)注環(huán)境管理，環(huán)境管理成本也變得越來越重要。

There are three main reasons why the management of environmental costs is becoming increasingly important in organisations.

First, society as a whole has become more environmentally aware, with people becoming increasingly aware about the ‘carbon footprint’ and recycling taking place now in many countries. A ‘carbon footprint’ (as defined by the Carbon Trust) measures the total greenhouse gas emissions caused directly and indirectly by a person, organisation, event or product. Companies are finding that they can increase their appeal to customers by portraying themselves as environmentally responsible.

Second, environmental costs are becoming huge for some companies, particularly those operating in highly industrialised sectors such as oil production. In some cases, these costs can amount to more than 20% of operating costs. Such significant costs need to be managed.

Third, regulation is increasing worldwide at a rapid pace, with penalties for non-compliance also increasing accordingly. In the largest ever seizure related to an environmental conviction in the UK, a plant hire firm, John Craxford Plant Hire Ltd, had to not only pay £85,000 in costs and fines but also got £1.2m of its assets seized. This was because it had illegally buried waste and also breached its waste and pollution permits. And it’s not just the companies that need to worry. Officers of the company and even junior employees could find themselves facing criminal prosecution for knowingly breaching environmental regulations.

But the management of environmental costs can be a difficult process. This is because first, just as EMA is difficult to define, so too are the actual costs involved. Second, having defined them, some of the costs are difficult to separate out and identify. Third, the costs can need to be controlled but this can only be done if they have been correctly identified in the first place. Each of these issues is dealt with in turn below.

環(huán)境管理會計(jì)的理論基礎(chǔ)

1．可持續(xù)發(fā)展理論

它強(qiáng)調(diào)人類應(yīng)當(dāng)通過發(fā)展與自然相和諧的方式追求健康而富有生產(chǎn)成果的生活，而不是破壞和污染生態(tài)環(huán)境來追求發(fā)展。可持續(xù)發(fā)展理論從為人類長遠(yuǎn)利益的角度賦予了環(huán)境管理會計(jì)迫切發(fā)展的理論基礎(chǔ)。

2．經(jīng)濟(jì)的外部性理論

外部不經(jīng)濟(jì)內(nèi)部化的主要辦法，就是對企業(yè)的排污進(jìn)行收費(fèi)甚至罰款，這已經(jīng)被許多國家的政府所采納并得到實(shí)施。外部性理論要求國家制定相應(yīng)法規(guī)規(guī)范企業(yè)行為，使其承擔(dān)社會成本，督促其實(shí)行環(huán)境管理會計(jì)。

3．環(huán)境資源價(jià)值理論

作為國民財(cái)富的一部分，環(huán)境資源必然有其價(jià)值。此理論要求企業(yè)重視周圍環(huán)境的改善，將環(huán)境資源作為企業(yè)的一項(xiàng)資本對待，從而迫切要求環(huán)境管理會計(jì)對其價(jià)值進(jìn)行核算。

大量研究證明，企業(yè)的環(huán)境業(yè)績與財(cái)務(wù)業(yè)績之間存在著一定的正相關(guān)關(guān)系。企業(yè)把環(huán)境目標(biāo)作為其戰(zhàn)略目標(biāo)后，在不同的實(shí)施階段，通過環(huán)境管理會計(jì)收集的信息，可對企業(yè)的環(huán)境業(yè)績及財(cái)務(wù)業(yè)績進(jìn)行評價(jià)。如決策中綜合考慮環(huán)境因素，企業(yè)改進(jìn)產(chǎn)品設(shè)計(jì)，為企業(yè)帶來多大的環(huán)境績效等。環(huán)境管理會計(jì)對企業(yè)管理進(jìn)行業(yè)績評價(jià)，以促進(jìn)企業(yè)環(huán)境管理的自我調(diào)整。通過綜合考核環(huán)境業(yè)績，企業(yè)實(shí)現(xiàn)可持續(xù)戰(zhàn)略目標(biāo)，創(chuàng)造長期的價(jià)值。