企业环境成本会计外文翻译
制造型企业环境成本控制研究外文文献翻译最新译文
毕业设计附件外文文献翻译：原文+译文文献出处: Markus G. The research of environment cost control in manufacturing enterprise [J]. International Journal of Production Economics, 2016, 2(3): 16-28.原文The research of environment cost control in manufacturing enterpriseMarkus GAbstractAlthough the development of manufacturing industry has brought the economic high growth, but at the same time we must see to the resources and the environment has brought great pressure, will restrict the sustainable development of manufacturing industry. From microscopic view, under the condition of the fierce market competition, manufacturing companies often from their own interests, environmental protection is generally only meet the minimum standards set by the government policy, resulting in a large number of environmental pollution by the society "to pay". However, as the environment problem increasingly prominent, and the increase of environmental protection demands, that the environmental responsibility on to their social situation will not exist. So the cost of manufacturing firms are active in environmental control will become particularly important, enterprise more environmental cost control as soon as possible, the more can meet the requirements of all aspects, to avoid the increasing environmental costs, to obtain competitive advantage, improve the economic benefit.Keywords: Manufacturing enterprise; Environmental cost; Value chain1 Research statusBemons (1971) and Malin (1973) the innovative put forward the concept of pollution of the environment accounting, they think the enterprise caused by the external environmental costs should be internalized. Park and Lee (2003) of environmental cost budget estimation methods are discussed in this paper. Robert and Frank (2005) studied to deal with the economic interests of the environment cost and time and space redistribution system method. Thomas, Robert and Daniel (2007) in financial analysis considering the external environmental costs and economic value added. Barnum (2009) on the basis of DEA analysis method, using the principle of materialbalance estimate input cost of coal, oil, natural gas and carbon dioxide output cost. Adam (2009) thinks the polluter pays principle (PPP) is still dominant in the cost allocation, and waste water treatments by purchasing power parity (PPP) explore the cross-border issues. Tran (2009) use economic model to study the shrimp and the relationship between the environmental costs of production.Yet Jeffrey a. (1994) argues that free trade will have far-reaching effect to the enterprise environment cost control. Julie a. Hewitt and Daniel k. Brown (2000), the study found that the environmental group manager for cost purposes rather than providing services received are marginal effect. Alan e. Rime r, PE, Dee, Black (2000) study found that organization and working process of the key factors is the company's environmental cost driver. John (2004) argues that environmental cost management consulting (ECMC) can help enterprises to evaluate its production cycle, reduce the enterprise environment cost. Hansen and Quintana (2007) discuss how to identify, track and monitor the environmental costs in order to improve enterprise's environmental performance. Robert (2008) design a comprehensive environmental quality management total cost assessment (TQEM - TCA) framework, to evaluate and control the environmental costs of some of the biggest companies in the United States. Gordon (2008) study shows that using the total cost management framework (TCM) can enhance the consistency and comparability of different kinds of environment cost estimation.Michael Porter for the first time put forward the concept of value chain, is to analyze the important tool of enterprise competitive advantage. Shank and Vijay expanded the potter the meaning of value chain; the enterprise's value chain should start the whole process of supplier to the user. Norman R and Ramirez R (1993) proposed the concept of value constellation, enterprises should pay attention to more capable to create value, and not stay to add value. Jeffrey and John (1995) put forward the concept of virtual value chain, the enterprise is present in the material and the virtual world, shall obtain the competitive advantages of the two world., (1996) argue that customer value chain is a unique competitive advantage, enterprises can not only strengthen the company management system, the characteristics of but also can improve the competitive advantage of enterprises. Alexandra j. Campbell (1998) studied the international cooperation's main trading partner on the value chain of influencing factors. Tom and Nick (1999) think that the method of value chain should include material distribution requirements planning, continuousreplenishment program, jointly managed inventory, etc. Stuart (2001) put forward the enterprise is not enough to have the ability to create value, the key is to be able to get what you create value. Merlin and Kevin (2002) in the value chain partners to share customer data is very important, and to explore different methods for sharing data and in commercial applications. Adam (2007) built a biform two-phase game model, the use of the model to quantitative analysis of the value chain of the relationship of value.2 Related theories2.1 Environment cost theory2.1.1 Concepts and characteristicsConsensus has not been formed the current definition of environmental costs, in this paper, with reference to the United Nations international accounting and reporting standards intergovernmental expert working group (ISAR) definition of environmental cost, environmental cost is to show the enterprise in line with those responsible for the environment for the principle, the initiative for environmental pollution control or the cost of what happens to be enforced, and enterprise in the activities of other costs. Environmental cost is an important part of enterprise cost, it has some characteristics different from other enterprise cost, main show is sudden, concealment, and increasing.2.1.2 The content of the environmental cost and classificationPredecessors have made more research on environment cost classification field, think of the content of environmental costs include not only the current after induction enterprise already bear the costs of environmental liability shall also include the enterprise had not, but the future is likely to be borne by the enterprises of the cost. Environmental costs include not only measurable environmental spending, should also include cannot clear measurement of environmental impact. Not only tangible environmental spending, including enterprise environment cost shall also include losing its environmental image of the invisible. From the point of the whole management process, according to enterprise's effects on the environment and environmental cost expenditure, in this paper, the environmental cost is divided into the following four categories:(1)Natural resource depletion costEnterprise will use in the production of economic activity, the consumption of natural resources, which reduce the number of resources value, is the cost of depletion of naturalresources. According to the renewable resources whether, natural resource depletion cost but also the specific classification of non-renewable resource depletion cost and cost of renewable resource depletion.(2) The cost of environmental degradationEnterprise production and operation of emissions than the quantity of the natural environment can carry,, in turn, led to the decrease of the quality of the environment, including the loss of value is the cost of environmental degradation, such as enterprise result in pollution of air, water, etc. Due to accurate verification of actual damage, caused the enterprise did not completely corresponding environmental responsibility.(3) The environment and resources protection costEnterprises in the process of its production and business operation will inevitably impact on environment and resources, in order to protect the environment and resources, to maintain their sustainable development and utilization of enterprises take measures of environmental resource protection, namely, cost. For example: in order to prevent and reduce pollution accidents, enterprise purchase the corresponding facilities extra spending, in order to improve employee knowledge of environmental protection of the training expenses, etc.(4) The environment and resources cost recovery and regenerationWhat we mean by environmental resources mainly include common human breathing air, minerals needed for the industrial production, most of the world's oceans, farming land, human creation of civilization heritage. Environmental resources recovery and regeneration cost is refers to the enterprise has caused damage to the environment resources, in order to restore what had happened to the cost. Such as the cost of industrial sewage purification, repeat use of the costs of waste, etc2.2 Environmental cost control theoryEnvironmental cost control is the enterprise to take corresponding measures will be formed to control the environmental cost of each items, trying to push the environmental cost control in reasonable level, in order to achieve environmental protection while promoting economic efficiency of enterprises. Environmental cost control is not a simple compression on environment cost, through the system control can improve the management level of enterprise environment cost. Enterprise environment cost control should have the following features:(1) ComprehensiveDue to the enterprise of adverse effects on the environment may was not reflected in the current, the internalization of environmental costs, including the enterprise has the burden of costs, shall also include the enterprise is likely to be borne by the enterprises environmental costs in the future. Therefore, the enterprise of the internalization of environment cost control should not only for cost control, for potential, externalized, considering the environmental cost shall remain at the same time, enterprises should also starting from the complete life cycle of a product or service, fully consider the cost of environment, and to control its each link.(2) The sustainabilityEnterprises to actively control the environmental cost will lead to spending, and in the short term, the enterprise environment cost control increased the burden of the enterprise, but in the long run, the enterprise to get higher utilization rate of raw materials, better product quality, lower environmental risks and benefits such as the cost of financing, which will increase the competitiveness of the enterprises, and is helpful to realize the sustainable development of enterprises.2.3 The value chain theoryThe McKinsey, a consultancy, opened up the value chain thought, followed by Michael Porter, Michael e. Porter) in his book the competitive advantage of the system elaborated the concept of value chain, with the continuous development of these years, the value chain is endowed with new meaning, the following lists the representative value chain thought, the traditional value chain refers to the value chain theory proposed by Michael Porter, the enterprise production and management mainly includes the research design, production, sales and support activities, all these activities can be expressed as the value chain. Enterprise value activities can be divided into basic activities and auxiliary activities further these two categories, basic activities can create value for enterprise directly; auxiliary activities just help create value for the basic activity, will not be able to create value directly. Peter, Peter Haynes (Hines) think enterprise value chain should be integrated material transit, the value of its different from the potter profit as the ultimate goal of enterprise value chain theory, thought he is only a by-product of meet customer demand for products. In addition, he wills also raw materials and customers of the two factors into their value system. Jeffrey and virtual value chain, d the carat puts forward the concept of virtual value chain.They think, under the background of information age, the value added in the enterprise value chain activities can be divided into based on some of the material resources and in the market place in the market based on the part of the information resources in the space. Which is based on material resources value-added activities constitute the traditional value chain, and based on the information resource is a virtual value chain, virtual value chain theory is that information is the important source of value?3 Environmental cost control model in real timeReal-time control is the enterprise in the information environment of product environmental cost information, this paper compares and analyzes the information in order to realize the real-time monitoring of environmental cost control. But considering the factors such as information transmission time, any real time delayed, and the real-time control mode is relative.3.1 Environmental cost control based on ERPUsing ERP system to control environmental cost is to use its plan, analysis, and other functions, each activity of the enterprise environment cost accounting. In the ERP environment, the enterprise will be in the business environment each link (inventory materials, production processes, production workshop, suppliers, customers, distributors and other business resources) combining, accurately and in a timely manner to all these aspects of dynamic monitor environmental cost information, so as to realize the effective control of the enterprise environment cost.3.2 Environmental cost control based on ABCEnvironmental cost control based on homework cost method is the homework cost method is used to achieve the goal of environmental cost control, the homework cost method of accounting object is each job, rather than directly to a product, embodied in: first, to confirm the enterprise use resources of all assignments, next to the cost of the consumption of resources allocated to the relevant work, finally put all the homework cost allocation to the product. For enterprise environmental cost occur through homework assigned to products, can reasonable distribution of environmental costs, eventually to achieve the environment of the enterprise cost control.译文制造型企业环境成本控制研究Markus G摘要虽然制造业的发展带来了经济的高增长，但同时我们必须看到给资源与环境带来了巨大的压力，将制约制造业的可持续发展；从微观来看，在激烈的市场竞争条件下，制造型企业通常从自身利益出发，环境保护普遍仅仅满足政府政策的最低要求，导致大量环境污染由社会“买单”。
会计英文文献及翻译
IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to be continuously revised to ensure that they work well when applied in small and medium-sized companies.Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two main groups of environmentally related impacts. These are environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both – monetary as well as physical units – but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of E CA in a company’s existing accounting system, and to comply with the problem of distinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integration of this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many companies, the priority would be monetary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small andmedium-sized enterprises (SME) is still relatively rare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and Reinemann, 1999). In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information style in traditional companies and teamwork -Strong personal commitmentin start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number of employees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs.Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great background knowledge of ECA – which is not available in most SMEs.The ECA approach suggested in this chapter is based on an integrative solution –meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental issues and how to obtain it.2．METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. The project thus developed a method for implementing ECA in the companies that participated in the project; this is shown in Figure 1. During the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various departments. Such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. Depending on the stage of the project and kind of inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc.Phase 1: Production Process VisualizationAt the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysis of material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the company to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardizedstand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company can readily develop an integrated flow model with production process(es), production lines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA, such visualization helps detect, determine, assess and then separate primary from secondary processes. Phase 2: Modification of AccountingIn addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.By focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs into context allows principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency (see Foster and Gupta, 1990).Some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with a conventional percentage.At manufacturing companies participating in the project,computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably prevents effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions. Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).Phase 3: Harmonization of Corporate Data – Compiling and Acquisition On the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and peripheral processes. During the course of the project, a few modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new softwaremodule would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flows and so-called overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its practical use may be achieved by applying one of three software solutions (see Figure 2).For small companies with specific production processes, an integrated concept is best suited, i.e. conventional andenvironmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. To achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.。
外文：环境会计
环境会计我们现在在哪里，我们将走向何方作者：Joy E. Hecht国民收入核算制度不断改变，利率处于上升趋势，增加对经济和环境之间联系的理解。
环境成本会计领域取得了大的进步是在过去20年里，成为数十个几个国家一个变化而神秘的努力，并且在一些国家建立起来。
但是这种观点可能结合国家的经济作用账目环境问题纳入他们的收入，既不是快速销售，也不是很快的过程，自从20世纪60年代就已经进行讨论。
尽管本文介绍了困难和争议，但是利息在不断变化的国民收入核算体系中增长，以促进了解的经济与环境的关系为什么要改变？世界各国政府在发展被称为国民收入账户经济数据系统作为计算总的宏观经济指标，例如国内产品。
建设一个国家的经济把环境放入这样一个账户，是对一些明显的作为国家确定、联合国与国际通用的账户的弊端在全国系统账户体系（SNA）的一个回应。
SNA的一个缺陷往往是他们对环境的保护成本无法确定。
因此，花的钱，比如说，把污染控制设备的烟囱来算作增加国内生产总值，即使开支不是经济生产，一些争论这样说。
这些批评者要求从其他人的账户内区分“防御性”的支出。
更误导人的是，事实上一些环境商品没有被销售，虽然他们提供了经济价值。
薪材聚集在森林，肉类和鱼类聚集消费，药用植物就是例子。
那么，饮用水和灌溉水，其销售价格反映分配和处理基础设施的成本，而不是水本身。
虽然有些国家也把这些商品放在的国民收入账户中，但是没有这样做的标准存在。
当商品包括在账目中，他们仍然不能被从那些有销售的中分辨出来。
衡量是环境服务困难的，例如的水的保护由森林承担，和农作物是由昆虫提供的。
虽然有些专家呼吁将其列入对环境调整账目，通常既没有经济价值，也不是服务退化涵盖的。
另一方面，然而，替代品和服务的需要，以取代他们，例如水处理植物，对GDP是有贡献的，可是令人误解。
还有一个问题是，国家收入账户对待制造折旧资本和自然折旧资本是不同的。
体育资本建筑物或一台机器，例如，在计算折旧按照传统的会计核算原则，而所有的自然是资本消耗计为收入。
循环经济与企业环境成本控制外文文献翻译
文献出处: Markus A. The research of circular economy and the enterprise environment cost control [J]. Journal of Cleaner Production, 2016, 1(3): 215-227.原文The research of circular economy and the enterprise environment cost controlMarkus AAbstractSince middle period of last century, with the rapid development of economic and social and environmental problems those human beings are facing increasingly serious. Atmospheric pollution, global warming, resource supply tension, biological species loss, serious soil and water loss, noise pollution, waste and environment problems are serious threat to human survival and development. Environmental protection and rational utilization of resources has become a common problem that human beings are facing. According to the environmental protection department statistics, 70% of the world's environmental pollution from the production and business operation activities of enterprise, especially in manufacturing enterprises, they each year about more than 50, one hundred million tones of waste harmless and nearly one billion tons of hazardous waste. Therefore, the research enterprise environment management is very important to solve the problem of the human environment pollution.Keywords: Circular economy; Environmental cost; The cost control1 IntroductionAt present, the economy is growing, but the environmental pollution, ecological imbalance and a series of environmental problems are growing. How to adapt to the current circular economy concept, in promoting enterprise contribute to the sustainable development of the society at the same time, realize the sustainable development of its business, and has become the common focus of attention of the international accounting field. Under this premise, the enterprise environment cost management arises at the historic moment. Environmental cost control is a key link of cost management implementation environment, directly affects the success or failure of environmental cost management. In this paper, from the Angle of view of theconcept of circular economy, in the further study of the scholars of environmental cost control model is established and the related environmental cost management theory, on the basis of reference to the quality cost control ideas, build enterprise dynamic environmental quality cost model, the environmental cost control research is quantified and the model, and from the perspective of circular economy enterprise environment cost control strategy, the last on how to perfect the enterprise environment cost control put forward the corresponding countermeasure and the suggestion, for enterprises to strengthen environmental cost management to provide some theoretical reference and support for the decision of its environmental costs. The traditional development view is to pure economic growth as a measure of the development of the main sign. This development idea to bring to mankind the rapid economic growth, at the same time brought about by the negative effect is obvious, that is the shortage of resources, ecological damage, threats to the sustainable development of the human society. Therefore, in order to deal with this dilemma, the concept of "sustainable development", namely, economic development should be fair and consistent and intergenerational fairness and generation. Since the end of last century to establish sustainable development strategy, taking the path of circular economy and constructing circular society has received universal around the world and become a very important channel for the sustainable development in the developed countries and many countries are in the form of legislation to promote and circular economy in the future a long period of time will become a development trend and trend.2 Literature reviewEnvironmental cost accounting is an important new field, than moons (Beams.F.A), published in the journal of accounting is research on the social cost of pollution control in marine (Marlin. Jet.) And spublished accounting problems of pollution, is recognized to be the beginning of the research on enterprises environmental cost. United Nations conference on international accounting and reporting standard intergovernmental panel research on environment cost also early, once disclosure of environmental cost is conducted in-depth research for a long time. The group in 1998approved the announcement of the position of environmental accounting and reporting is considered to be one of the first international guidelines of environmental accounting and report, the announcement from the Angle of the destruction of the environmental impact for the first time to define the concept of environmental cost, namely enterprise adverse effects on the environment and to prevent the business activities or be forced to take measures of costs and other related costs, enforce environmental standards announcement lists to keep and improve the air quality at the same time, carry out environmental audit and inspection cost, the fines, compensation and other costs related to environment, although is beyond the scope of the concept of environmental cost, but also should be disclosed in a timely manner. It is now accepted that is a definition of science. U.S. Environmental Protection Agency (United States Environmental Protection Agency, hereinafter referred to as U.S.E PA) published in 1995, the enterprise management tools, environment accounting is introduced: key concepts and terminology ", defined the concept of Environmental costs, to the enterprise listed companies the possibility of Environmental cost and the classification. The environmental cost is defined as: environmental loss cost, refers to the expenses and costs caused by pollution their spending. Environmental protection costs, is refers to the enterprise and the pollution sources of the isolation of various costs, such as to prevent the noise pollution and the costs of anti noise equipment purchase. Transaction cost, environment refers to the management environment of information processing cost. To eliminate environmental pollution costs, is to eliminate pollution and related costs, such as governance white pollution and the degradation of expenses, etc. At the same time, the environmental cost is further divided into traditional cost, accidental cost; potential hidden costs associated with the image of four categories, such as part and for the first time because of the environmental load to the irrelevant third party or social loss is caused by the social costs are included. The book because of its strong operability and become the technology of enterprise environment cost management practice guidelines. The Canadian association of chartered accountants (CICA) (1993) the environmental cost is classified as environmental loss cost and environmental cost. Environmental cost isrefers to as a result of damage to the environment and the enterprise bear the compensation, environmental governance costs, damages, fines, etc., countermeasures for environmental cost take countermeasures and environmental protection activities for related expenses.1999 Japanese environment agency audit and passed "the guidance of grasping and disclosure about the cost of environment preservation key point, from the specific content of environment preservation costs on the definition, also expounds the general format of environment preservation cost disclosure. The report will be environmental preservation cost is defined as: in order to reduce the enterprise production activities of the adverse effects on the environment and related costs. Dutch national bureau of statistics (CBS) (2000) definition of environmental costs into the cost of environmental protection, and environmental protection is refers to the "due to prevent adverse effects on the environment caused by the environmental behavior", the definition contains the narrow scope of the environment cost, according to this definition, net financial benefits for the enterprise's activities are not included in the enterprise environment, to protect the surrounding community housing security for the purpose of behavior were excluded.3 The theory foundation of enterprise environment cost3.1 The external economy theoryThe university of Cambridge, Marshall and pious is put forward for the first time in the last century "externalities" this concept, it is to point to when a behavior of economic agents (or individual consumer behavior) to the other main body or person caused by the influence of uncontrollable, there are externalities. Externalities according to the result of its impact on the rest of the body and can be divided into external economy and external economy. Because adverse effect to the outside world is called external diseconomy, he refers to some businesses or individuals neither for other enterprises and individual economic activities adversely affected, nor from the impact of these companies and individuals to get compensation of economic phenomena, such as river upstream paper mill discharge sewage, caused the downstream harvest crops, agricultural production condition. Main aim of the research environment problem of externality is adopted the method of economicmanagement, explore the root causes of environmental problems (external diseconomy), namely the externalities of production and consumption and the influence of it, and put forward the solution to environmental pollution and ecological destruction this external diseconomy problems the feasibility of the scheme.3.2 The sustainable development theoryLed by the Norwegian prime minister, world commission on environment and development in 1987, in "our common future" in the report puts forward the definition of sustainable development. Sustainable development refers to satisfy the need of the current and the contemporary, and will never be a threat to the ability of future generations to meet their needs of development mode. Theory of sustainable development for economy and society, human and the nature coordinated development, slam the door simply will develop as strengthening the manpower, equipment, and natural input output growth process of traditional attitudes. Sustainable development is based on protecting natural resources and environment, to encourage economic development conditions, to improve and enhance the quality of human life as the goal, the use of resources accounting system for the resource pricing, through the innovation of science and technology and social system, promote efficient and clean production, improve the natural resources and ecological sustainability.3.3 The circulation economic theoryIn the 1960 s the famous American economist Kenneth Bohr was first put forward the concept of this new circular economy. He was in the "economics of spacecraft compare the entire earth's economic system to a spaceship, and argues that only by strengthening the earth system itself resources circulation way to realize the sustainable development of the whole earth system. This kind of economic ideas have greatly promoted the international economic research resources and the environment. Proposed to the traditional way depends on the development of resource consumption to promote economic growth to rely on ecological resources circulation mode of economic development. In general, the Circular Economy (Circular pa) is the term for Material closed-loop flow type (Closing Material Cycle) is short for the Economy, is the Material, characteristics, cascade and closed Cycle use for energy performance inthe use of resources and environment for efficient utilization of resources, low pollution emissions, and pollution "zero emissions". In essence, the circular economy is a kind of ecological economy, he asked the integrated use of ecology law to guide the economic activities of human beings, not just based on the traditional mechanistic. Its characteristic is to put the clean production and recycling of waste, its core is the resource recycling and saving, the maximum improve efficiency of resource utilization, so as to realize resource conservation, improve efficiency and reduce pollution.3.4 The clean production theorySince the middle of the last century, began to pay more attention to environmental issues. Each country began to invest huge manpower and increase investment in equipment and technology research and development to the governance of the pollutants in the process of production, although certain achievements have been made but the way of the end is still not ideal. Cleaner production is at the end of the adopted corresponding environmental protection measures and countermeasures have failed to meet expectations of pollution control target under the background of innovative environmental management thoughts. Its focus is on pollution prevention before, through the enterprise production process control, eliminate pollution from the source. It's called also each are not identical in different countries, but they just focus on different aspects of clean production and essentially the same. For example: Japan known as the "pollution-free technology", Germany and France, known as the "no by-product production", north American countries known as the "pollution prevention", in addition to these common appellation, other areas also call it "green production", etc.译文循环经济与企业环境成本控制研究Markus A摘要自上世纪中期以来，随着经济和社会的快速发展，人类面临的环境问题日益严重。
企业环境成本核算模式的构建Constructionofenterpriseenvironmental
企业环境成本核算模式的构建（Construction of enterprise environmental cost accounting model）Construction of enterprise environmental cost accounting model Construction of enterprise environmental cost accounting model 2009-02-03 21:56:17First, the meaning of environmental costsFor a long time, environmental resources, as a special factor of production, have been excluded from the field of economics, not to mention the cost of investigating environmental factors. The air and water pollutant carrying capacity (Assimilative Capacity), landscape function and other environmental resources, because it has the function of intangibility, possession and use of non exclusive and indirect consumption, are excluded from the range of assets, the cost is not estimated. With the development of economy, the problem of environmental cost accounting has been put on the agenda. But at present the theory about environmental cost connotation, unable to agree on which is right view. From the domestic and international literature, the discussion of environmental cost often has its specific foothold, and it is difficult to give a consistent definition of environmental cost.The United Nations Statistics Office (UNSD) environment cost concept the system of integrated environmental and economic accounting published in 1993 includes two parts: (1) to reduce the number of natural resources consumption and the quality loss caused by the value of natural resources; (2) the actual expenditure in environmental protection, i.e. all expenses incurred to prevent environmental pollution and restoration of natural resources to improve the environment, the quantity and quality and the occurrence of various expenses.The environmental services agency believes that environmental costs include: (1) traditional costs such as capital, equipment, materials, labor, materials, facilities, structures, and liquidation values. (2) potentially hidden costs, including the control of environmental costs, such as notification, reporting, monitoring, testing, research, modeling, repair, bookkeeping, planning, training, examination, writing, labels, preparation, protective equipment, medical inspection, insurance, financial security, environmental pollution control, feedback, leakage stormwater management, waste management and tax; the upfront costs, such as compensation, site preparation, site design and development, procurement, construction and installation costs; the cost of late, such as closing severance payments, inventory disposal costs, after the closure of the custody fees, site investigation costs; voluntary environmental costs, such as community relations, poverty relief, monitoring, testing, training, auditing, ensure supplier quality, report (annual environmental report), insurance, planning, feasibility study, repair, recovery and environmental research, R & D, habitat and wetland protection, land planning, and other environmental projects, financial support for environmental organizations or researchers. (3) or cost, including future compliance costs, fines, reactions to future laws, repairs, property damage, personal injury compensation, legal costs, damage to natural resources, and economic losses. (4) the relationship between image and cost, including corporate image, customer relationship, and the relationship with the investors, and the insurance company, and experts and workers, relationship with suppliers, and credit relationship, and community relations, and the relationship between control etc..Economists on the definition of environmental costs generally have the following four types: (1) because of the impact on the environment and society caused by the cost of these costs, the law does not require companies; (2) the enterprise due to the financial burden of environmental regulation; (3) the cost of environmental performance;(4) all costs associated with environmental management.In addition, Miller and Blair divides environmental costs into three categories from the perspective of environmental input output analysis: (1) environmental use costs. That is, the expenses paid by the parties to the economic activities for the normal use of scarce environmental resources. (2) environmental damage cost. The environment cost is ultimately to the normal loss compensation of environmental resources, such as the development of alternative resources, exploration and discovery of new resources, promote the recovery of natural force, so as to ensure the reduction of non environmental capital and environmental sustainability services. Theoretically, as long as the user's cost is determined and levied according to the principle of opportunity cost, artificial environmental damage can be avoided. However, this condition can not be realized in reality. This is because, on the one hand, there is incomplete competition in the environment and resources market, and the price of environmental goods can not provide timely and accurate signals to reflect the scarcity of resources, resulting in predatory exploitation of environmental resources. On the other hand, because the government's information is incomplete, the pollution charge standard that deviates from it is (mostly below) the real social cost, which leads to the pollution discharge of the whole society exceeding the accepted pollutioncapacity. When the environmental cost cannot be fully compensated, which is a direct consequence of the quality of the environment was damaged, and the resulting loss includes not only the environmental value loss (the number of environmental resource depletion and degradation), but also to the production activities and human health losses. All of these losses constitute the cost of environmental damage. (3) environmental protection cost. When environmental damage occurs, human beings need extra effort and investment to restore the benign interaction of environment and economy, which leads to the cost of environmental governance. In a "pressure state response" model of human behavior, to prevent and avoid environmental damage afterwards, often in economic activity beginning to take preventive measures, the prevention of the cost and the afterwards control cost together, constitute the environmental protection cost.The United Nations international standards of accounting and reporting of the Intergovernmental Working Group of experts on the fifteenth meeting of document "environmental accounting and financial reporting position announcement" is defined as: "the environmental cost environmental cost is based on the principles of environmentally responsible, for the management of enterprise activities on the environmental impact and be required to take measures and other costs. The cost paid by the enterprise implementation of environmental objectives and requirements".Two, the necessity of the implementation of environmental cost accounting(1) environmental cost accounting is the need to implement the strategy of sustainable development. Sustainable development is the common choice of governments all over the world since1990s. In China, more than 20 years of reform and opening up, the rapid economic development at the same time, environmental problems have become increasingly prominent, environmental pollution and ecological damage increasingly become the main bottleneck restricting the sustainable development of China's social economy. Therefore, the Chinese government formulated the agenda of twenty-first Century in 1994, which regards sustainable development strategy as the basic strategy of China's social and economic development. The strategy of sustainable development involves many aspects, an important part of the establishment and implementation of environmental accounting is the overall strategy of sustainable development, environmental cost accounting as the core content of accounting environment has become an indispensable part of sustainable development strategy.(two) environmental cost accounting is the need to correctly calculate green GDP. GDP as a comprehensive index to measure a national and regional economic development level and economic benefits, the first is the establishment and development of national income statistics and macro economics based on the theory of Keynes, is a single market transaction basedinput-output accounting, statistical process GDP calculate the cost of natural resources and will not the enterprise of environmental damage into account, can not effectively reflect the relationship between economic development and environment and resources, the economic growth indicators can not reflect the level of economic development and economic growth, to a certain extent will increase the national wealth, exaggerated per capita income and economic benefits, to entice people to pursuit of value, competition speed, regardless of resource depletion, degradation and environmental deterioration. In asense, the national economic accounting system based on the traditional GDP is a "wrong baton"". GDP growth, such as misuse of resources, pollution of water bodies, deforestation, erosion of soil and extinct organisms, is clearly irrational and the loss of relevant resources and environment must be deducted from GDP. Under the strategy of sustainable development, it is necessary for the traditional GDP accounting and national economic accounting system is modified, the calculation and accounting of green GDP, need to micro enterprise environment cost accounting basis.(three) environmental cost accounting is the correct calculation of enterprise cost. The enterprise cost is concerned, the traditional accounting calculation of manufacturing cost, and neglected to the valuation of natural resources, causing enterprises occupied and pollution of natural resources, at the cost of environmental quality for "private interests", inflated its profits. Environmental accounting by cost of natural resources to establish environmental cost accounting mode accounting in the enterprises, included in the environmental cost in the production cost, can accurately check the production cost of enterprises, encourage enterprises to tap the internal potential to reduce energy consumption, maintenance of social resources and environment.(four) environmental cost accounting is the need of enterprise development. The relationship between the enterprise and the environment is very close, and a good social environment is the prerequisite and necessary guarantee for the healthy development of the enterprise. The depletion of resources, environmental pollution, climate change, waste disposal, product safety and health will directly affect the productionorganization and management of enterprise decision-making, the deterioration of the environment of the whole society will directly affect the development of the enterprise itself. In the long run, only the establishment of enterprise environmental cost accounting model to improve the accounting environmental cost of enterprises, actively coordinate the relationship between enterprises and environment resources, creating a good environment to survive and develop.(five) environmental cost accounting is the need to optimize the allocation of resources and the harmonious development of society. The scarcity of resources and the limitless nature of human desires are always the difficult problems in the process of economic development. Nowadays, with the rapid development of modern economy, this problem has become more prominent. Under the premise of limited resources, only the establishment of environmental cost accounting, to provide environmental protection, pollution prevention and elimination of environmental cost information, to find the best combination of economic and social and ecological benefits, promoting the optimal allocation of resources and the harmonious development of society,It is possible to realize the sustainable development goal of "meeting the needs of the contemporary people and not affecting the interests of future generations".Three, construct enterprise environmental cost accounting model(1) comparison and analysis of foreign environmental cost accounting models. At present, there are four kinds of international environmental cost accounting models, which are constructed from different tasks.(1) pay more attention to the calculation model ofenvironmental cost. Emphasis on calculating the cost of environmental protection accounting model, separate the cost of environmental protection, the purpose is to better understand and control this part of the cost, for external communication and communication. In November 2001, Germany introduced the VDI3800 guidelines, which identified spending on corporate environmental protection measures, and stated that environmental costs would be singled out in cost accounting. Many German companies calculate these expenditures, mainly to provide information for environmental statistics, in order to disclose statistical information about environmental protection expenditures, and to reveal the efforts of enterprises to fulfill their environmental responsibilities. Environmental accounting standards in Japan (Japanese Ministry of environment 2000) in environmental cost accounting as the core, construct an environmental accounting system including environmental indicators, and promote the development of Japanese enterprises in the environmental report. The German VDI standards and Japanese environmental accounting standards is to provide information for foreign exchange and communication, and the application in environmental protection measures in the ABC purpose is mainly to reduce the cost of environmental management and environmental protection measures, the United States have done better in this regard, they have suggestions on ABC are more familiar with, and make great efforts the enterprise is the preferred application of Activity-Based Costing in the environmental cost of environmental management and environmental protection.(2) environmental cost accounting model guided by material and energy transfer. To reduce the cost of the potential exists in the material, energy and water consumption reduction, but alsorelated to reducing emissions of "three wastes", in order to discover the cost reduction potential, some of the material and energy circulation oriented accounting method to the development in Germany and the United states. Such as German materials, energy transfer, cost accounting and waste costing, and pure material cost accounting in the United states. There is a certain similarity between material energy transfer, cost accounting and waste costing. The basic idea is to reveal the transparency of the material circulation, and to distribute the environmental costs to these materials. At present, the method of cost accounting for material and energy circulation oriented, the former is mature and with comprehensive methods, applicable to large consumption of different kinds of raw materials and auxiliary materials enterprises; the latter is more suitable for small businesses, because they used to complete the transfer of accounting methods will pay too high a price. Waste cost accounting can be regarded as the initial stage of material energy transfer cost accounting. Materials, energy, circulation, cost accounting include all materials and energy flows, while waste costing only focuses on the cost of the material lost in packaging, discards, and "three wastes". This leads to the waste of cost accounting has some disadvantages: first, the only waste and related circulation, so the consistency and transparency of material and value transfer is limited to a certain extent; secondly, some potential ecological efficiency in the process of product design focus. However，The precondition of waste costing is relatively small, so it is more easily implemented in enterprises, especially small and medium-sized enterprises.Pure material cost accounting is a method of calculatingmaterial loss cost as a traditional cost accounting tool. In view of the fact that it does not include labor costs and management costs in environmental protection activities, the disclosure of information is limited and further improvement is needed.(3) accounting model for investment decision service. This model will cost as an important environmental information enterprise investment decision required for the process of investment in design and project decision-making, according to the environmental cost data were complete investment decision, which is of special significance. Such as the German VDI3800 standards in the C part, in this part, the VDI criterion is widely considered how to invest in environmental protection system in the calculations, lists a series of cost considerations, and provides information on how to calculate the cost.(4) consider the external cost accounting model. As for a specific enterprise, the environmental cost includes two parts: the external environment cost and the internal environment cost. The external environment cost refers to the compensation expenses caused by the adverse economic consequences caused by the economic activities of the enterprise. The internal environment cost refers to the environmental costs should be borne by the enterprises, including caused by environmental factors, and has definite fees shall be borne and paid by the enterprises, such as sewage charges, compensation fees, environmental management and environmental protection equipment investment. Considering the external cost accounting model, the external cost caused by the enterprise will be introduced into the environment cost calculation system, and the internal environment cost will be reduced to reduce theTo sum up, different patterns of environmental cost accounting reflect differences in different basic ideas, objectives and related methods. As shown in the following table: Classification model of environmental cost accounting Types, basic ideas, main objectives, related methods Emphasize on calculation and environmental protectionThe cost accounting model identifies systematically and Calculate the cost of environmental protection. (1) foreign exchange;(2) to ensure the cost efficiency of environmental protection measures; the German VDI3800 standard (VDI2001); Japan Environmental Accounting Standards (Japan, Ministry of environment, 2000)Transfer of materials and energyOriented accounting model (1) finds ecological efficiency potential by modifying material flows;(2) considering environmental cost, material cost and production costImprove ecological efficiency, materials, energy transfer, cost accounting, waste costing, and apply activity-based costing in material and energy accountingInvestment decision serviceBusiness accounting modelIn the investment decision-making testConsider environmental cost factorsImprove investment decisions in product design procedures and environmental measures; the German VDI3800 guidelines (investments in pollution prevention) (VDI2001)Consider external costsThe accounting model concerns the neglected communityThe external environment cost of strategy protection is internalized, and the internal environment cost is calculated by activity based costing(two) draw lessons from the environment cost accounting experience of Germany, the United States, Japan and other countries, and construct the enterprise environmental cost accounting model suitable for China's national conditions. At present, most enterprises in China are reluctant to take the initiative to calculate environmental costs and disclose corporate environmental information,Just calculate the cost of environmental protection under the pressure of environmental protection. Normally, only to determine the environmental cost and can not meet the demand of mining enterprise cost reduction potential, the cost drivers not to reveal the depth of material cost structure, opaque environmental cost accounting data provided by the unreasonable allocation of indirect cost. At the same time, the environmental cost calculation has not really considered the information demand of alleviating environmental pressure, and limited the calculation of the waste cost. In this mode, and environment related costs accounted for the proportion of the total cost of the product is relatively low, is not important, the scope also represent only a small part of the business environment and a large number of measures to integrate cost, material related costs are not involved, it can not provide enough information for the enterprise environment management decision. Therefore, from the ecological perspective, emphasis on the calculation of environmental cost accounting model is difficult to provide the relevant environmental damage, environmental restoration, the potential loss of usefulinformation cost, ecological orientation did not reflect the environmental cost accounting, ignoring the impact of ecological efficiency of environment cost.The ultimate goal of environmental cost accounting is to promote enterprises to control costs, reduce energy consumption, improve ecological efficiency and maintain sustainable economic development. Analysis of material and energy circulation, according to the enterprise economic goals, environmental objectives and the requirements of coordination, various factors quantitative material flow system, find the waste into resources and material improvement links, optimization of environmental protection technology integration of enterprises, in order to improve the material utilization efficiency and reduce the environmental load of the enterprise purpose. At the same time, the use of the material flow cost accounting of this tool can also flow of information within the company to enhance the transparency of the material circulation, deepen the complex relationship between the operation system understanding of materials, construction can be found that the comprehensive database cost reduction potential and the correct evaluation of the improvement measures. The essential characteristics of the material flow cost accounting is the waste value of traditional cost calculation is difficult to clearly reflect as a "negative products" in the process of manufacturing enterprises to reflect, it breaks through the traditional product cost calculation ignores waste cost limitations, which can reflect the dynamic consumption of the value of natural resources waste, and guide enterprises to improve resource the utilization ratio of height to fully understand the waste reduction double effects to improve enterprise efficiency, reduce environmentalload, achieve the goal of sustainable development. Therefore, from the point of view of controlling costs and finding the potential of ecological efficiency, the material and energy transfer oriented accounting model is suitable for China's national conditions.Paying attention to the environmental costs that should be neglected by society, and internalizing the cost of external environment is the key to correctly calculate the cost of an enterprise. The external environment and internal environment cost costs are caused by economic activities of the enterprise, in accordance with the "who benefits, who pays" principle, this part of the expenses shall be borne by the enterprise burden, but usually, for various reasons, such spending still can not accurately reflect the burden of enterprise. Consider the external cost accounting model will cost internalization of the external environment, the use of certain methods of accounting recognition and measurement of corporations' impact on the external environment in the process of production and operation, and as part of the cost of enterprise, the original mainly by government contractors bear the environmental cost gradually change mainly by the enterprise to bear.In practice can be used in the physical unit and the monetary unit dual recognition and measurement of external environmental costs, and to find a reasonable method, the external environmental costs between different enterprises, units and departments to use the same resources to be allocated, effects of toxic and harmful substances not only to the confirmation and measurement of enterprise emissions in production and operation the impact caused to the environment, and measuring products after the sale in the use process may cause environment but also confirmed that the environmentalimpact caused by products and eventually scrapped when. Therefore, from the point of view of calculating enterprise cost correctly, it is more suitable to consider the external cost accounting model.。
企业环境成本核算模式的构建Constructionofenterpriseenvironmentalcostaccountingmodel
企业环境成本核算模式的构建（Construction of enterprise environmental cost accounting model）Construction of enterprise environmental cost accounting modelConstruction of enterprise environmental cost accounting model 2009-02-03 21:56:17First, the meaning of environmental costsFor a long time, environmental resources, as a special factor of production, have been excluded from the field of economics, not to mention the cost of investigating environmental factors. The air and water pollutant carrying capacity (Assimilative Capacity), landscape function and other environmental resources, because it has the function of intangibility, possession and use of non exclusive and indirect consumption, are excluded from the range of assets, the cost is not estimated. With the development of economy, the problem of environmental cost accounting has been put on the agenda. But at present the theory about environmental cost connotation, unable to agree on which is right view. From the domestic and international literature, the discussion of environmental cost often has its specific foothold, and it is difficult to give a consistent definition of environmental cost.The United Nations Statistics Office (UNSD) environment cost concept the system of integrated environmental and economic accounting published in 1993 includes two parts: (1) to reduce the number of natural resources consumption and the quality loss caused by the value of natural resources; (2) the actualexpenditure in environmental protection, i.e. all expenses incurred to prevent environmental pollution and restoration of natural resources to improve the environment, the quantity and quality and the occurrence of various expenses.The environmental services agency believes that environmental costs include: (1) traditional costs such as capital, equipment, materials, labor, materials, facilities, structures, and liquidation values. (2) potentially hidden costs, including the control of environmental costs, such as notification, reporting, monitoring, testing, research, modeling, repair, bookkeeping, planning, training, examination, writing, labels, preparation, protective equipment, medical inspection, insurance, financial security, environmental pollution control, feedback, leakage stormwater management, waste management and tax; the upfront costs, such as compensation, site preparation, site design and development, procurement, construction and installation costs; the cost of late, such as closing severance payments, inventory disposal costs, after the closure of the custody fees, site investigation costs; voluntary environmental costs, such as community relations, poverty relief, monitoring, testing, training, auditing, ensure supplier quality, report (annual environmental report), insurance, planning, feasibility study, repair, recovery and environmental research, R & D, habitat and wetland protection, land planning, and other environmental projects, financial support for environmental organizations or researchers. (3) or cost, including future compliance costs, fines, reactions to future laws, repairs, property damage, personal injury compensation, legal costs, damage to natural resources, and economic losses. (4) the relationship between image and cost,including corporate image, customer relationship, and the relationship with the investors, and the insurance company, and experts and workers, relationship with suppliers, and credit relationship, and community relations, and the relationship between control etc..Economists on the definition of environmental costs generally have the following four types: (1) because of the impact on the environment and society caused by the cost of these costs, the law does not require companies; (2) the enterprise due to the financial burden of environmental regulation; (3) the cost of environmental performance;(4) all costs associated with environmental management.In addition, Miller and Blair divides environmental costs into three categories from the perspective of environmental input output analysis: (1) environmental use costs. That is, the expenses paid by the parties to the economic activities for the normal use of scarce environmental resources. (2) environmental damage cost. The environment cost is ultimately to the normal loss compensation of environmental resources, such as the development of alternative resources, exploration and discovery of new resources, promote the recovery of natural force, so as to ensure the reduction of non environmental capital and environmental sustainability services. Theoretically, as long as the user's cost is determined and levied according to the principle of opportunity cost, artificial environmental damage can be avoided. However, this condition can not be realized in reality. This is because, on the one hand, there is incomplete competition in theenvironment and resources market, and the price of environmental goods can not provide timely and accurate signals to reflect the scarcity of resources, resulting in predatory exploitation of environmental resources. On the other hand, because the government's information is incomplete, the pollution charge standard that deviates from it is (mostly below) the real social cost, which leads to the pollution discharge of the whole society exceeding the accepted pollution capacity. When the environmental cost cannot be fully compensated, which is a direct consequence of the quality of the environment was damaged, and the resulting loss includes not only the environmental value loss (the number of environmental resource depletion and degradation), but also to the production activities and human health losses. All of these losses constitute the cost of environmental damage. (3) environmental protection cost. When environmental damage occurs, human beings need extra effort and investment to restore the benign interaction of environment and economy, which leads to the cost of environmental governance. In a "pressure state response" model of human behavior, to prevent and avoid environmental damage afterwards, often in economic activity beginning to take preventive measures, the prevention of the cost and the afterwards control cost together, constitute the environmental protection cost.The United Nations international standards of accounting and reporting of the Intergovernmental Working Group of experts on the fifteenth meeting of document "environmental accounting and financial reporting position announcement" is defined as: "the environmental cost environmental cost is based on the principles of environmentally responsible, for the managementof enterprise activities on the environmental impact and be required to take measures and other costs. The cost paid by the enterprise implementation of environmental objectives and requirements".Two, the necessity of the implementation of environmental cost accounting(1) environmental cost accounting is the need to implement the strategy of sustainable development. Sustainable development is the common choice of governments all over the world since 1990s. In China, more than 20 years of reform and opening up, the rapid economic development at the same time, environmental problems have become increasingly prominent, environmental pollution and ecological damage increasingly become the main bottleneck restricting the sustainable development of China's social economy. Therefore, the Chinese government formulated the agenda of twenty-first Century in 1994, which regards sustainable development strategy as the basic strategy of China's social and economic development. The strategy of sustainable development involves many aspects, an important part of the establishment and implementation of environmental accounting is the overall strategy of sustainable development, environmental cost accounting as the core content of accounting environment has become an indispensable part of sustainable development strategy.(two) environmental cost accounting is the need to correctly calculate green GDP. GDP as a comprehensive index to measure a national and regional economic development level and economic benefits, the first is the establishment and development ofnational income statistics and macro economics based on the theory of Keynes, is a single market transaction basedinput-output accounting, statistical process GDP calculate the cost of natural resources and will not the enterprise of environmental damage into account, can not effectively reflect the relationship between economic development and environment and resources, the economic growth indicators can not reflect the level of economic development and economic growth, to a certain extent will increase the national wealth, exaggerated per capita income and economic benefits, to entice people to pursuit of value, competition speed, regardless of resource depletion, degradation and environmental deterioration. In a sense, the national economic accounting system based on the traditional GDP is a "wrong baton"". GDP growth, such as misuse of resources, pollution of water bodies, deforestation, erosion of soil and extinct organisms, is clearly irrational and the loss of relevant resources and environment must be deducted from GDP. Under the strategy of sustainable development, it is necessary for the traditional GDP accounting and national economic accounting system is modified, the calculation and accounting of green GDP, need to micro enterprise environment cost accounting basis.(three) environmental cost accounting is the correct calculation of enterprise cost. The enterprise cost is concerned, the traditional accounting calculation of manufacturing cost, and neglected to the valuation of natural resources, causing enterprises occupied and pollution of natural resources, at the cost of environmental quality for "private interests", inflated its profits. Environmental accounting by cost of natural resources to establishenvironmental cost accounting mode accounting in the enterprises, included in the environmental cost in the production cost, can accurately check the production cost of enterprises, encourage enterprises to tap the internal potential to reduce energy consumption, maintenance of social resources and environment.(four) environmental cost accounting is the need of enterprise development. The relationship between the enterprise and the environment is very close, and a good social environment is the prerequisite and necessary guarantee for the healthy development of the enterprise. The depletion of resources, environmental pollution, climate change, waste disposal, product safety and health will directly affect the production organization and management of enterprise decision-making, the deterioration of the environment of the whole society will directly affect the development of the enterprise itself. In the long run, only the establishment of enterprise environmental cost accounting model to improve the accounting environmental cost of enterprises, actively coordinate the relationship between enterprises and environment resources, creating a good environment to survive and develop.(five) environmental cost accounting is the need to optimize the allocation of resources and the harmonious development of society. The scarcity of resources and the limitless nature of human desires are always the difficult problems in the process of economic development. Nowadays, with the rapid development of modern economy, this problem has become more prominent. Under the premise of limited resources, only the establishment of environmental cost accounting, to provide environmentalprotection, pollution prevention and elimination of environmental cost information, to find the best combination of economic and social and ecological benefits, promoting the optimal allocation of resources and the harmonious development of society,It is possible to realize the sustainable development goal of "meeting the needs of the contemporary people and not affecting the interests of future generations".Three, construct enterprise environmental cost accounting model(1) comparison and analysis of foreign environmental cost accounting models. At present, there are four kinds of international environmental cost accounting models, which are constructed from different tasks.(1) pay more attention to the calculation model of environmental cost. Emphasis on calculating the cost of environmental protection accounting model, separate the cost of environmental protection, the purpose is to better understand and control this part of the cost, for external communication and communication. In November 2001, Germany introduced the VDI3800 guidelines, which identified spending on corporate environmental protection measures, and stated that environmental costs would be singled out in cost accounting. Many German companies calculate these expenditures, mainly to provide information for environmental statistics, in order to disclose statistical information about environmental protection expenditures, and to reveal the efforts ofenterprises to fulfill their environmental responsibilities. Environmental accounting standards in Japan (Japanese Ministry of environment 2000) in environmental cost accounting as the core, construct an environmental accounting system including environmental indicators, and promote the development of Japanese enterprises in the environmental report. The German VDI standards and Japanese environmental accounting standards is to provide information for foreign exchange and communication, and the application in environmental protection measures in the ABC purpose is mainly to reduce the cost of environmental management and environmental protection measures, the United States have done better in this regard, they have suggestions on ABC are more familiar with, and make great efforts the enterprise is the preferred application of Activity-Based Costing in the environmental cost of environmental management and environmental protection.(2) environmental cost accounting model guided by material and energy transfer. To reduce the cost of the potential exists in the material, energy and water consumption reduction, but also related to reducing emissions of "three wastes", in order to discover the cost reduction potential, some of the material and energy circulation oriented accounting method to the development in Germany and the United states. Such as German materials, energy transfer, cost accounting and waste costing, and pure material cost accounting in the United states.There is a certain similarity between material energy transfer, cost accounting and waste costing. The basic idea is to reveal the transparency of the material circulation, and to distribute the environmental costs to these materials. At present, themethod of cost accounting for material and energy circulation oriented, the former is mature and with comprehensive methods, applicable to large consumption of different kinds of raw materials and auxiliary materials enterprises; the latter is more suitable for small businesses, because they used to complete the transfer of accounting methods will pay too high a price. Waste cost accounting can be regarded as the initial stage of material energy transfer cost accounting. Materials, energy, circulation, cost accounting include all materials and energy flows, while waste costing only focuses on the cost of the material lost in packaging, discards, and "three wastes". This leads to the waste of cost accounting has some disadvantages: first, the only waste and related circulation, so the consistency and transparency of material and value transfer is limited to a certain extent; secondly, some potential ecological efficiency in the process of product design focus. However，The precondition of waste costing is relatively small, so it is more easily implemented in enterprises, especially small and medium-sized enterprises.Pure material cost accounting is a method of calculating material loss cost as a traditional cost accounting tool. In view of the fact that it does not include labor costs and management costs in environmental protection activities, the disclosure of information is limited and further improvement is needed.(3) accounting model for investment decision service. This model will cost as an important environmental informationenterprise investment decision required for the process of investment in design and project decision-making, according to the environmental cost data were complete investment decision, which is of special significance. Such as the German VDI3800 standards in the C part, in this part, the VDI criterion is widely considered how to invest in environmental protection system in the calculations, lists a series of cost considerations, and provides information on how to calculate the cost.(4) consider the external cost accounting model. As for a specific enterprise, the environmental cost includes two parts: the external environment cost and the internal environment cost. The external environment cost refers to the compensation expenses caused by the adverse economic consequences caused by the economic activities of the enterprise. The internal environment cost refers to the environmental costs should be borne by the enterprises, including caused by environmental factors, and has definite fees shall be borne and paid by the enterprises, such as sewage charges, compensation fees, environmental management and environmental protection equipment investment. Considering the external cost accounting model, the external cost caused by the enterprise will be introduced into the environment cost calculation system, and the internal environment cost will be reduced to reduce the external environmental cost.To sum up, different patterns of environmental cost accounting reflect differences in different basic ideas, objectives and related methods. As shown in the following table:Classification model of environmental cost accountingTypes, basic ideas, main objectives, related methods Emphasize on calculation and environmental protectionThe cost accounting model identifies systematically andCalculate the cost of environmental protection. (1) foreign exchange;(2) to ensure the cost efficiency of environmental protection measures; the German VDI3800 standard (VDI2001); Japan Environmental Accounting Standards (Japan, Ministry of environment, 2000)Transfer of materials and energyOriented accounting model (1) finds ecological efficiency potential by modifying material flows;(2) considering environmental cost, material cost and production costImprove ecological efficiency, materials, energy transfer, cost accounting, waste costing, and apply activity-based costing in material and energy accountingInvestment decision serviceBusiness accounting modelIn the investment decision-making testConsider environmental cost factorsImprove investment decisions in product design procedures and environmental measures; the German VDI3800 guidelines (investments in pollution prevention) (VDI2001)Consider external costsThe accounting model concerns the neglected communityEnvironmental costs to bearThe external environment cost of strategy protection is internalized, and the internal environment cost is calculated by activity based costing(two) draw lessons from the environment cost accounting experience of Germany, the United States, Japan and other countries, and construct the enterprise environmental cost accounting model suitable for China's national conditions. At present, most enterprises in China are reluctant to take the initiative to calculate environmental costs and disclose corporate environmental information,Just calculate the cost of environmental protection under the pressure of environmental protection. Normally, only to determine the environmental cost and can not meet the demand of mining enterprise cost reduction potential, the cost driversnot to reveal the depth of material cost structure, opaque environmental cost accounting data provided by the unreasonable allocation of indirect cost. At the same time, the environmental cost calculation has not really considered the information demand of alleviating environmental pressure, and limited the calculation of the waste cost. In this mode, and environment related costs accounted for the proportion of the total cost of the product is relatively low, is not important, the scope also represent only a small part of the business environment and a large number of measures to integrate cost, material related costs are not involved, it can not provide enough information for the enterprise environment management decision. Therefore, from the ecological perspective, emphasis on the calculation of environmental cost accounting model is difficult to provide the relevant environmental damage, environmental restoration, the potential loss of useful information cost, ecological orientation did not reflect the environmental cost accounting, ignoring the impact of ecological efficiency of environment cost.The ultimate goal of environmental cost accounting is to promote enterprises to control costs, reduce energy consumption, improve ecological efficiency and maintain sustainable economic development. Analysis of material and energy circulation, according to the enterprise economic goals, environmental objectives and the requirements of coordination, various factors quantitative material flow system, find the waste into resources and material improvement links, optimization of environmental protection technology integration of enterprises, in order to improve the material utilization efficiency and reduce the environmental load of theenterprise purpose. At the same time, the use of the material flow cost accounting of this tool can also flow of information within the company to enhance the transparency of the material circulation, deepen the complex relationship between the operation system understanding of materials, construction can be found that the comprehensive database cost reduction potential and the correct evaluation of the improvement measures. The essential characteristics of the material flow cost accounting is the waste value of traditional cost calculation is difficult to clearly reflect as a "negative products" in the process of manufacturing enterprises to reflect, it breaks through the traditional product cost calculation ignores waste cost limitations, which can reflect the dynamic consumption of the value of natural resources waste, and guide enterprises to improve resource the utilization ratio of height to fully understand the waste reduction double effects to improve enterprise efficiency, reduce environmental load, achieve the goal of sustainable development. Therefore, from the point of view of controlling costs and finding the potential of ecological efficiency, the material and energy transfer oriented accounting model is suitable for China's national conditions.Paying attention to the environmental costs that should be neglected by society, and internalizing the cost of external environment is the key to correctly calculate the cost of an enterprise. The external environment and internal environment cost costs are caused by economic activities of the enterprise, in accordance with the "who benefits, who pays" principle, this part of the expenses shall be borne by the enterprise burden, but usually, for various reasons, such spending still can notaccurately reflect the burden of enterprise. Consider the external cost accounting model will cost internalization of the external environment, the use of certain methods of accounting recognition and measurement of corporations' impact on the external environment in the process of production and operation, and as part of the cost of enterprise, the original mainly by government contractors bear the environmental cost gradually change mainly by the enterprise to bear.In practice can be used in the physical unit and the monetary unit dual recognition and measurement of external environmental costs, and to find a reasonable method, the external environmental costs between different enterprises, units and departments to use the same resources to be allocated, effects of toxic and harmful substances not only to the confirmation and measurement of enterprise emissions in production and operation the impact caused to the environment, and measuring products after the sale in the use process may cause environment but also confirmed that the environmental impact caused by products and eventually scrapped when. Therefore, from the point of view of calculating enterprise cost correctly, it is more suitable to consider the external cost accounting model.。
成本会计 外文翻译 外文文献 英文文献 中小企业环境成本会计的实施
成本会计外文翻译外文文献英文文献中小企业环境成本会计的实施IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1(ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systemsare separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basisfor the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to becontinuously revised to ensure that they work well when applied in small and medium-sized companies.Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two main groups of environmentally related impacts. These areenvironmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both – monetary as well as physical units – but does notfocus on environmental impact as such. To arrive at a practical solution to the implementation of ECA in a company’s existingaccounting system, and to comply with the problem ofdistinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integration1of this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For manycompanies, the priority would be monetary (environmental) informationfor use in for instance decisions regarding resource consumptions and investments. The use of ECA in small and medium-sized enterprises (SME) is still relatively rare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and Reinemann, 1999). In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500 employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information stylein traditional companies and teamwork -Strong personal commitment in start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number of employees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliers2Keeping these characteristics in mind, the chosen ECA approachshould be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs.Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “eco-ef ficiency” approach ofIMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003)would require large investments and great background knowledge of ECA –which is not available in most SMEs.The ECA approach suggested in this chapter is based on anintegrative solution –meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental issues andhow to obtain it.2(METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. Theproject thus developed a method for implementing ECA in the companiesthat participated in the project; this is shown in Figure 1. During the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various departments. Such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. Depending on the stage of theproject and kind of inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc.Phase 1: Production Process Visualization3At the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following theconcept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysisof material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the company to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced wastedisposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardized stand-alone models for supplier(s), warehouse and isolated production segments were established and only combinedafter completion. With such standard elements and prototypes defined, a company can readily develop an integrated flow model with production process(es), production lines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA,such visualization helps detect, determine, assess and then separate primary from secondary processes.Phase 2: Modification of AccountingIn addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.By focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs into4context allows principal processes to emerge; these form the basisof process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency (see Foster and Gupta, 1990).Some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with a conventional percentage.At manufacturing companies participating in the project, computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably preventseffects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions.Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).Phase 3: Harmonization of Corporate Data – Compiling andAcquisitionOn the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and peripheral processes. During the course of the project, afew modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new software module would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flows5and so-called overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its practical use may be achieved by applying one of three software solutions (see Figure 2).For small companies with specific production processes, anintegrated concept is best suited, i.e. conventional andenvironmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-datadefinitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees onall matters discussed remains essential. To achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.6中小企业环境成本会计的实施一、中小企业的环境成本会计自从成立三十年以来，环境成本会计已经发展到一定阶段，环境会计成本体系已经从以环境成本评估为基础的会计制度核心中分离出来(参考Fichter et al., 1997, Letmathe和 Wagner , 2002)。
环境会计【外文翻译】
外文翻译外文出处Business & Economic Review,2006（4）:21-27外文作者布莱恩.斯坦科，艾琳.布罗根,艾琳,亚历山大,约瑟芬.蔡.梅齐原文：Environmental AccountingHere's why projected cleanup costs from hazardous waste sites will be findingtheir way onto the balance sheets of Corporate America.Monitoring the production and disposal of hazardous waste has been a top priority of the United States government and the Environmental Protection Agency (EPA) since the mid-1970s, largely as a result of the Love Canal environmental disaster. Unfortunately, the remediation of hazardous waste sites is not finished, and cleanup cost estimates range anywhere between $500 billion and $1 trillion. American corporations will ultimately be held accountable for these costs. What remains to be seen, however, is exactly who, when, and how much.In terms of corporate responsibilities, this article discusses requirements regarding the financial reporting of environmental liabilities and current initiativesthat should improve the measurement and disclosure of these liabilities. Investors and business professionals alike must understand the significance of these obligations asthey relate to current and future corporate financial statements.Financial ReportingFinancial reporting requirements have evolved over time under several governing bodies. The Securities Act of 1934 created the Securities and Exchange Commission (SEC) and gave it the authority to administer federal securities laws and prescribe accounting principles and reporting practices. Companies that are considered under the jurisdiction of the SEC include any company whose stock is publicly traded. As a result, these companies are required to follow SEC disclosure requirements in their filings.The Financial Accounting Standards Board (FASB) is responsible for establishing the current standards of financial accounting and reporting. The standards or pronouncements that the FASB issues, "Statements of Financial Accounting Standards" (SFASs), are officially recognized as authoritative by the Securities and Exchange Commission and the American Institute of Certified Public Accountants (AICPA), the national professional organization of CPAs.Until recently, the AICPA played a prominent role in the accounting and reporting environment. But as a result of the Sarbanes-Oxley Act of 2002, the AlCPA's Auditing Standards Board (ASB) was limited in its role of establishing Generally Accepted Auditing Standards. Auditing and related professional practice standards as they pertain to public companies are now established by the Public Company Accounting Oversight Board (PCAOB), a private-sector, nonprofit corporation created to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports.Evolution of Environmental Accounting StandardsThe common definition of "environmental accounting" is "the identification, measurement, and allocation of environmental costs, the integration of these environmental costs into business decisions, and the subsequent communication of the information to a company's stakeholders" (AICPA).Typical environmental costs include off-site waste disposal costs, cleanup costs, litigation costs, and other related costs.The first accounting standards or interpretation of standards that could be applied to environmental liabilities were enacted by the FASB in 1975 and 1976. These rules covered a generic grouping of contingent liabilities (including environmental liabilities). Initially the FASB stated that contingent liabilities arising from environmental cleanup costs should be accounted for and disclosed according to Statement of Financial Accounting Standards (SFAS) No. 5, "Accounting for Contingencies" (FASB 1975). One year later, the FASB issued Interpretation (FIN) No. 14, "Reasonable Estimation of the Amount of a Loss" (FASB 1976), offeringadditional guidance regarding loss contingencies. Essentially, the standard required losses to be accrued for when they became "probable and reasonably estimable." SFAS No. 5 is still followed today by accountants who are considering the measurement and disclosure of environmental liabilities.SuperfundPrior to Congress passing legislation granting the EPA authority to identify and sanction Potentially Responsible Parties (PRPs), most reported environmental liabilities were minimal. That changed in 1980 when Congress passed the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (CERCLA), commonly known as the Superfund Act. CERCLA established strict regulatory requirements regarding the release of hazardous substances from existing or future waste sites.Six years later, Congress amended CERCLA with the Superfund Amendment and Reauthorization Act (SARA).This strengthened the EPA’s authority and increased the agency’s fund balance. Under the new Superfund Act, the EPA became responsible for identifying and listing those locations throughout the United States where hazardous substances or waste either have caused or may cause damage to the environment. The EPA, through administrative or legal action, seeks to require PRPs to accept responsibility for the remediation of contaminated sites.Under CERCLA, a PRP is defined as any individual or company that is potentially responsible for, or contributed to, the contamination problems at a Superfund site. According to Paul D. Hutchinson, this can include:• Current owners or operato rs of facilities where hazardous substances have been deposited• Owners or operators of facilities at the time hazardous substances were deposited• Generators of hazardous substances deposited at facilities• Transporters of hazardous substances to facilities• Persons who arranged for disposal or treatment of hazardous substances at facilitiesOnce the EPA identifies a PRP, a liability-based program is used to address the cleanup of the site. Under the liability-based program, a potentially responsible party is classified into one of three categories:• Strict Liability - the PRP is liable for cleanup costs even when there was no negligence• Joint and Several Liability – any one party can be forced to bear the full cost of the remedy, even if several parties contributed to the waste at a site• Retroactive Liability - the provisions apply to actions that took place before CERCLA was passedAfter the EPA identifies the PRPs and their respective liability, it sends notification to the SEC and the respective companies or individuals.Regulation S-K and FRR 36With the increased environmental regulation, the accounting regulatory bodies began to issue standards regarding the reporting and disclosure of environmental liabilities. In 1982, the SEC integrated all of its environmental disclosure requirements into Regulation S-K, requiring disclosure if pollution expenditures had a material effect on the company's earnings. Regulation S-K Item 101, known as the Description of Business, requires registrants to disclose, among other things, the material effects of complying or failing to comply with environmental requirements on the capital expenditures, earnings, and competitive position of the registrant and its subsidiaries. S-K Item 103 requires registrants to describe any material concerning pending legal proceedings unless the legal proceedings involve ordinary routine litigation incidental to the business. S-K Item 303, often referred to as Management Discussion and Analysis of Financial Condition and Results of Operations, requires the disclosure of environmental contingencies that may reasonably have a material impact on net sales, revenue, or income from continuing operations.In 1989, the SEC provided further guidance by issuing Financial Reporting Release (FRR) 36. FRR 36 discusses and illustrates various disclosure requirements for the Management's Discussion and Analysis (MD&A) component of the SEC annual report 10-K filing and the shareholder annual report.Staff Accounting Bulletin (SAB) 92Even with this increase in regulation, companies were still finding it difficult to estimate liabilities that needed to be disclosed. In response, the SEC issued Staff Accounting Bulletin No.92 (SAB 92) to further clarify its disclosure requirements. SAB 92 specifically discussed the disclosure of environmental liabilities in the balance sheet. The SEC's position on the disclosure of environmental liabilities was strengthened through an agreement with the EPA in 1990. Essentially, the EPA would provide the SEC with certain quarterly information, including names of PRPs, a list of all cases filed under CERCLA, and a list of civil and criminal cases under federal environmental laws. In exchange for this information, the SEC agreed to target the enforcement of environmental disclosures.AICPA Statement of Position 96-1By 1996, the EPA had identified more than 36,000 hazardous waste sites in the United States. The EPA then took what they considered to be the most severe of the contaminated sites and developed the National Priorities List (NPL). This list contained 1,405 sites, each referred to as a Superfund site. From these Superfund sites alone, the EPA proceeded to identify 15,000 PRPs connected to these sites. These PRPs would eventually be responsible for cleanup costs that would range from $35 million to $1 billion per site. The release of this information revealed to the accounting profession that the remedial liabilities of the PRPs were significant and, therefore, required better accounting and disclosure. As a result, the AICPA issued Statement of Position (SOP) 96-1, "Environmental Remediation Liabilities," which provided specific guidance on estimation and the financial reporting of environmental accruals and contingencies.Analysis of the Standards (Past and Present)(A) Recognition of Environmental LiabilitiesRecognition pertains to when a liability should be reported in the financial statements. Contingent liabilities are obligations that are dependent upon the occurrence or nonoccurrence of one or more future events to confirm the amount payable, the payee, the date payable or its existence. The most significant liability thata firm faces in relation to environmental accounting comprises the remediation costs. Remediation costs typically include cleanup costs, litigation costs, and other costs associated with legal compliance.FAS No. 5，mentioned earlier，requires that a provision for a loss contingency be recorded and a liability recognized in financial statements when both of the following conditions are met:• It is probable that an asset has been impaired or a liability has been incurred at the date of the financial statements• The amount of the loss can be reasonably estimatedFASB Interpretation (FIN) No. 14 provides additional guidance on how to recognize a loss contingency when the estimated loss is within a specified range. It recommends that the minimum amount of the range be accrued, unless some amount within the range appears at the time to be a better estimate than any other amount within the range.The AICPA SOP 96-1 expands the types of costs that may be appropriately accrued and the ability to consider technologies under development in order to help assess the ultimate cost of remediation efforts more accurately. PRPs must now use a more conservative approach (increase the probability of loss recognition) than under the prior provisions of SFAS No. 5 to ascertain if they should accrue such liabilities. According to the SOP 96-1, the probability criterion of SFAS No. 5 is met if the EPA has decided (or probably will) that the company must participate in remediation. Liabilities must now be recognized when litigation has commenced or an assertion of a claim is probable whenever the PRP is associated with that site. In addition, PRPs must now accrue potential environmental remediation liabilities "up front," all at once, rather than recognize the expenses when they are actually paid.(B) Accounting for Recognized Environmental LiabilitiesWhen a company has determined that an environmental obligation exists, it must be measured and accounted for based on available information. Key accounting issues related to the recognition of environmental liabilities are highlighted below: Estimates of the Environmental LiabilityAccording to AlCPA's SOP 96-1, once a liability is determined, its magnitude must be estimated. In developing the estimates, according to Kathleen Blackburn Hethcox, Richard Riley, and Jan R. Williams writing in National Public Accountant, the factors below should be considered:• The extent and type of hazardous substances at the site, and the costs to be included in the estimate• The effect of expected future events or developments• The range of technologies that can be used in remediation• The number and financial condition of other PRPs• T he effect of potential recoveriesEarly estimates of loss can be revised later if new information gives cause for a change. The revisions should be accounted for as a change in accounting estimate, thereby only affecting current and future financial reporting. No retroactive restatement of prior year financial statements is allowed under SOP 96-1. The SOP 96-1 also recommends that for various stages of remediation, benchmarks be used to evaluate the extent of the amount that can be estimated. At a minimum, the estimate should be evaluated as each benchmark occurs; which includes identification of the company as a PRP, receipt of a unilateral administrative order requiring a removal action, participation in a remedial investigation (Rl) or feasibility study (FS) as a PRP, completion of a feasibility study, and issuance of a record of decision.Source: Brian B Stanko, Erin Brogan, Erin Alexander, and Josephine Choy-Mee Chay.Environmental Accounting[J]. Buinese & Economic Review, 2006,(4):21-27. 译文：环境会计本文讲述了，为什么从预算有害废物的清除成本可以看出美国公司编制资产负债表的方式。
精编【财务会计管理】企业环境成本会计外文翻译
【财务会计管理】企业环境成本会计外文翻译xxxx年xx月xx日xxxxxxxx集团企业有限公司Please enter your company's name and contentvIMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to be continuously revised to ensure that they work well when applied in small and medium-sized companies.Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two maingroups of environmentally related impacts. These are environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both –monetary as well as physical units –but does not focus on environmental impact as such. T o arrive at a practical solution to the implementation of ECA in a company’s existing accounting system, and to comply with the problem of distinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integration of this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many companies, the priority would be monetary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small and medium-sized enterprises (SME) is still relatively rare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and Reinemann,1999). In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500 employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information stylein traditional companies and teamwork -Strong personal commitmentin start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number ofemployees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs.Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great backgroundknowledge of ECA – which is not available in most SMEs.The ECA approach suggested in this chapter is based on an integrative solution –meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental issues and how to obtain it.2．METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. The project thus developed a method for implementing ECA in the companies that participated in the project; this is shown in Figure 1. During the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various departments. Such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. Depending on the stage of the project and kind of inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc.Phase 1: Production Process VisualizationAt the beginning, the project team must be briefed thoroughly on thecurrent corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. T o ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysis of material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the company to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardized stand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company can readily develop an integrated flow model with production process(es), production lines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA, such visualization helps detect, determine, assess and then separate primary from secondary processes.Phase 2: Modification of AccountingIn addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.By focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs into context allows principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency (see Foster and Gupta, 1990).Some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with aconventional percentage.At manufacturing companies participating in the project, computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably prevents effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions.Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).Phase 3: Harmonization of Corporate Data – Compiling and Acquisition On the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and peripheral processes. During the course of the project, a few modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new software module would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flows and so-called overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its practical use may be achieved by applying one of three software solutions (see Figure 2).For small companies with specific production processes, an integrated concept is best suited, i.e. conventional and environmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. T o achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications andchanges in order to integrate them into ECA and, later, to process them properly.中小企业环境成本会计的实施一、中小企业的环境成本会计自从成立三十年以来，环境成本会计已经发展到一定阶段，环境会计成本体系已经从以环境成本评估为基础的会计制度核心中分离出来（参考Fichter et al., 1997, Letmathe 和Wagner , 2002）。
会计术语中英文对照
成本会计直接人工成本差异（direct labor variance）直接材料成本差异（direct material variance)在产品计价（work-in-process costing）联产品成本计算（joint products costing)生产成本汇总程序（accumulation process of procluction cost）制造费用差异（manufacturing expenses variance）实际成本与估计成本（actual cost and estimated cost）工资费用分配（salary costs allocation）成本曲线（cost curve)农业生产成本（agriculture production cost)原始成本和重置成本(original cost and replacement cost）工程施工成本直接成本与间接成本(direct cost and indirect cost）可控成本（controllable cost）制造费用分配(manufacturing expenses allocation）理论成本与应用成本（theory cost and practice cost）辅助生产成本分配（auxiliary production cost allocation)期间,费用成本控制程序（procedure of cost control）成本记录(cost entry，cost recorder cost agenda）成本计算分批法（job costing method)成本计算分步法直接人工成本差异（direct labor variance）成本控制方法(cost control method）内河运输成本生产费用要素(elements of production expenses)历史成本与未来成本（historical cost and future cost）可避免成本与不可避免成本（avoidable cost and unavoidable cost）成本计算期(cost period）平均成本与个别成本(avorage cost and individual cost）跨期摊提费用分配(inter—period expenses allocation）计划成本（planned cost)数量差异（quantity variance）燃料费用分配（fuel expenses allocation）定额成本控制制度（norm cost control system）定额管理（management norm）可递延成本与不可递延成本（deferrable cost and undeferrable cost)成本控制标准(standard of cost control）副产品成本计算（by—product costing）责任成本(responsibility cost)生产损失核算（production loss accounting）生产成本(production cost）预计成本(predicted cost）成本结构（cost structure）房地产开发成本主要成本与加工成本（prime costs and processing costs) 决策成本(cost of decision making)成本计算品种法（category costing method）在产品成本（work-in—process cost）工厂成本（factory cost）成本考核(cost assess ）制造费用（manufactruing expenses）动力费用分配（power expenses allocation）趋势分析法（trend analysis approach）成本计算简单法（simple costing method）责任成本层次（levels of responsibility cost）对比分析法（comparative analysis approach)约当产量比例法(equivalent units method)原始记录（original record）可比产品成本分析（general product cost analysis)成本计算方法(costing method）成本计算对象(costing objective）成本计算单位（costing unit）成本计划完成情况分析成本计划管理体系（planned management system of cost) 成本计划（cost plan)成本会计(cost accounting）成本核算原则（principle of costing)成本核算程序（cost accounting qrocedures)成本核算成本（costing account）成本核算（costing）成本归集（cost accumulation）成本管理（cost management）成本分析（cost analysis）成本分配(ocst allocation)成本分类账（cost ledger）成本分类（cost classifiction）成本费用界限成本调整（cost adjustment)成本差异（cost variance）成本报告(costing report）成本（cost）车间成本（workshop cost）厂内经济核算制（internal business accounting system）厂内结算价格（internal settlement prices)产品寿命周期成本（product life cycle cost）产品成本项目（cost items of product）产品成本技术经济分析产品成本计划(the plan of product costs）产品成本（product cost）初级会计汇总原始凭证(cumulative source document）汇总记账凭证核算形式（bookkeeping procedure using summary ovchers）工作底稿(working paper)复式记账凭证（mvltiple account titles voucher）复式记账法（Double entry bookkeeping）复合分录(compound entry）划线更正法(correction by drawing a straight ling）汇总原始凭证(cumulative source document)会计凭证（accounting documents）会计科目表（chart of accounts）会计科目（account title）红字更正法(correction by using red ink）会计核算形式（bookkeeping procedures）过账（posting)会计分录（accounting entry）会计循环（accounting cycle）会计账簿（Book of accounts）活页式账簿（loose-leaf book)集合分配账户(clearing accounts)计价对比账户（matching accounts）记账方法(bookkeeping methods）记账规则（recording rules）记账凭证(voucher）记账凭证核算形式（Bookkeeping proced ureusing vouchers)记账凭证汇总表核算形式（bookkeeping procedure using categorized account summary) 简单分录（simple entry）结算账户（settlement accounts）结账（closing account）结账分录（closing entry）借贷记账法（debit—credit bookkeeping）通用日记账核算形式(bookkeeping procedure using general journal）外来原始凭证（source document from outside)现金日记账（cash journal）虚账户（nominal accounts）序时账簿(book of chronological entry）一次凭证（single—record document）银行存款日记账(deposit journal）永续盘存制(perpetual inventory system)原始凭证（source document)暂记账户（suspense accounts）增减记账法（increase—decrease bookkeeping)债权结算账户（accounts for settlement of claim)债权债务结算账户(accounts for settlement of claim and debt）债务结算账户（accounts for settlement of debt）账户（account）账户编号（Account number）账户对应关系（debit—credit relationship）账项调整（adjustment of account)专用记账凭证(special—purpose voucher)转回分录（reversing entry）资金来源账户(accounts of sources of funds）资产负债账户（balance sheet accounts）转账凭证（transfer voucher）资金运用账户（accounts of applications of funds）自制原始凭证（internal source document)总分类账簿（general ledger）总分类账户(general account）附加账户(adjunct accounts)付款凭证（payment voucher）分类账簿(ledger）中级会计固定资产(fixed assets）利润总额利益分配（profit distribution)应计费用（accrued expense）商标权（trademarks and tradenames)全部履行法净利润(net income）应付利润（profit payable）未分配利润收益债券（income bonds)货币资金利息资本化(capitalization of interests）公益金工程物资预付账款（advance to supplier）其他应收款(other receivables)现金（cash）预收账款公司债券发行（corporate bond floatation)应付工资(wages payable）实收资本（paid—in capital)盈余公积（surplus reserves）管理费用土地使用权股利(dividend）应交税金（taxes payable)流动资金负商誉（negative goodwill）费用的确认（recognition of expense）短期投资（temporary investment)专项资产【旧】专有技术（know—how）专营权（franchises)资本公积（capital reserves）资产负债表法资金占用和资金来源［旧］自然资源（natural resources）存货（inventory)车间经费【旧】偿债基金（sinking fund)长期应付款（long-term payables）长期投资（long—term investments）长期借款(long—term loans）长期负债(long—term liability of long-term debt) 财务费用（financing expenses)拨定留存收益（appropriated retained earnings）标准成本法（standard costing）变动成本法(variable costing)比例履行法包装物版权（copyrights）高级会计期货交易市场(market of futures transaction）期货交易（futures transaction)举债经营融资租赁(leveraged lease)金融工具（financial instruments）企业集团（business qroup）年度报告(annual report）内部往来(transactions between home office and branches)合伙企业（partnership enterprise）合并资产负债表（consolidated balance sheet）合并主体的所得税会计（accounting for income taxes of consolidated entities）（美）合并现金流量表（consolidated statement of cash flow)合并价差(cost—book value differentials)合并会计报表（consolidated financial statements）购买法（purchase methed)企业整体价值（the value of an enterprise as a whole）权益结合法(pooling of interest method）期内所得税分摊(intraperiod tax allocation）（美）期末存货的未实现损益（unrealized profit in ending inventory)公司间的长期资产业务（intercompany transactions in long-term assets）名义货币保全（maintaining capital in units of money)基金论(the fund theory）功能性货币（functional currency）（美）汇兑损益（exchange gains or losses）合并财务状况变动表（consolidated statement of changes in financial poition）合并财务状况变动表（consolidated statement of changes in financial poition）换算损益（translation gains or losses)举债经营收购（Leveraged buyouts，简称LBC）（美）母公司持股比例变动(change in ownership percentage held by parent）交互分配法（reciprocal allocation approach）（美）货币项（monetary items）合伙清算（partnership liquidation全面分摊法(comprehensive allocation）固定资产投资方向调节税合并费用（expenses related to combinations）间接标价法（indirect quotation)买入汇率(buying rate）期货合约(futrues contract）混合合并（conglomeration）控投公司（holding company）股票指数期货（stock index futrues）横向销售(crosswise sale）固定汇率(fixed rate）纳税影响法(tax effect method）记账汇率(recording rate）横向合并（horizontal integration)合并前股利（preacquisition dividends）可变现净值（net realizable)企业合并会计(accounting for business combination）平仓盈亏（offset gain and loss）卖出汇率(selling rate）金融期货交易（financial futures transaction）会计利润(accounting income）合并损益表（consolidated income statement）公允价值(fair value）期权（options）间接控股（indirect holding）两笔交易观（two-transaction opinion)破产清算（bankrupcy liquidation）企业合并(business combination）企业论（the enterprise theory）商品寄销（consignment）个人所得税（personal income tax)个人财务报表(personal financial state—ments）（美）改组计划（reorganization plan)(美)改组（reorganization）复杂权益法（complex equity method）附属公司（associated company)负权人偿金(dividend)浮动汇率(floating rate）分支机构会计(accounting for branch）推定赎回损益(constructive gains and losses on bonds）推定赎回（constructive retirement）投机(spculation）贴水(discount）特定物价指数（specific price index）分支机构(branch）分期收款销货（installment sales)分次清算（installment liquidation）分部报告（segmental reporting)房地产收入（real estate revenue）房地产成本（cost of real setate）房地产(real estate）多种汇率法(multiply exchange rate)对境外实体的净投资（net investment in foreign entities）订量单位:（units of measurement）递延法（deffered method)当代理论（contemporary theory）单一汇率法（singal method)退休金（pension plan)退休金会计（accounting for pension plan）（美）退休金给付义务（pension benefit obligations）（美）外币（foreign currency)外币业务（foreign currency transaction)吸收合并（merger）物价变动会计（accounting for price changes)无偿债能力（insolvency)完全合并(full consolidation）物价指数（price index）物价变动(price changes）完全应计法（full accrual method)物价总指数（general price index)外汇期货交易(foreign exchange frtrues transaction)下推会计（push—down accounting）(美）先折算后调整法（translation—remeasurement method)现行成本/稳值货币会计(current cost/general purchasing power accountin）现行成本（crurent cost）现行成本会计（current cost accounting)先调整后折算法(remeasurement—translation method)销售代理处（sales agency）相互持股（mutual holdings）相对账户调节（reconciliation of home office and branch accounts)新合伙人入伙（admission of a new parther）向上销售(upstream sale)衍生金融工具(derivative financial instru—ments）销售式融资租赁（sales-type financing lease）向下销售(downstream sale）消费税(consumer tax）一笔交易观(one—transaction opinion)业主权论（the proprietorship theory）一般物价水准会计（general price level accounting）一般购买力单位（units of general purchasing power）招股说明书(prospectus）中间汇率（middle rate）中期报告（interim reporting）重置成本（replacement cost）转租赁（subleases）准改组（quasi—reorbganization)（美）资本保全(capital maintenance）资本化价值(capitalized value)资本因素（capital factor)资产负债法（asset/libility method）存货转让价格（inventory transfer price）创立合并（consolidation)出租人会计（accounting for leases-lessor)持有（产）损益(holding gains losses）持仓盈亏（opsition gain and loss)承租人会计（accounting for leases—leasee）成本回收法(cost recovery method）纵向合并(Vertical integration）综合变动(general change）子公司权益变动（change in ownership of a subsidiary) 子公司（subsidiary company）资源税（resources tax）成本法（cost method）财产信托会计(fiduciary accounting）（美）财产税(property tax)部分分摊法（partial allocation）不合并子公司（unconsolidated subsidiaries）最低退休金负债（minimum liability）（美）租赁(leases）租金（rents）企业会计企业财务（business finance）期权市场(option market)期货市场(future market)可转让定期存单市场(negotiable CDmarket）货币市场（money market）黄金市场(gold market)国有独资公司股份有限公司(company limited by shares）股份两合公司（limited pactnership）公司（company)二级市场（security secondary market）独资企业（sole proprietorship）店头市场(over-the —counter—market)承兑市场(acceptance market）拆借市场（lending market）财务制度(financial regulations）财务政策（financial policy）财务预测（financial forecast)财务控制（financial control)金融市场（financial market）财务决策（financial decision）财务监督（financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织（organization of financial management) 一级市场（security primary market）无限责任公司（company of unlimited liability）外汇市场(foreign exchange market）贴现市场（dixcount market）企业组织形式（forms of enterprise organization)政府会计企业财务（business finance）期权市场（option market）期货市场（future market）可转让定期存单市场(negotiable CDmarket）货币市场（money market)黄金市场(gold market）国有独资公司股份有限公司（company limited by shares）股份两合公司(limited pactnership)公司（company）二级市场(security secondary market）独资企业(sole proprietorship)店头市场（over—the —counter-market）承兑市场（acceptance market）拆借市场（lending market）财务制度(financial regulations）财务政策（financial policy)财务预测(financial forecast）财务控制（financial control)金融市场（financial market）财务决策（financial decision)财务监督(financial cupervision）财务计划（financial planning）财务活动（financial activities）财务管理组织(organization of financial management）一级市场（security primary market）无限责任公司(company of unlimited liability）外汇市场（foreign exchange market)贴现市场（dixcount market)企业组织形式(forms of enterprise organization)事业单位会计(accounting for non—profit organizations)事业单位固定资产（fixed assets for non-profit organizations)事业单位固定基金（fixed funds non—profit organizations）事业单位负债（liabilities for non—profit organizations)事业单位对外投资(outside investments for non-profit organizations) 事业单位财务清算(liquidation of non—profit organization）上缴上级支出（payment to the higher authority)上级补助收入(grant from the higher authority）其他收入(miscellaneous gains）科学事业单位资产（scientific research instifutes’assets）科学事业单位支出（scientific research institutes’expenditures）科学事业单位预算（scientific research institutes’budgeting）科学事业单位收入(scientific research institutes'revenues）科学事业单位结余（scientific research institutes'surplus）科学事业单位会计制度（accointing regulations for scientific research instifutes）科学事业单位会计报表分析（scientific research institutes—analysis of accounting statements) 科学事业单位会计(sicentific research institute accounting）科学事业单位成本费用管理（scientific research institutes—cost maragement)科学事业单位财务制度（financial regulations for scientific research institutes）经营支出（orerating expense ）经营收入（operating revenue）基金预算支出（fund budget expenditure)基金预算收入(fund budget revenue）基金预算结余(surplus of fund budget）国家预算（state budget）国家决算（final accounts of state revenue and expenditure）高等学校资产(colleges and universities assets）高等学校支出(colleges and universities expenditures）高等学校预算管理方式(budget management method of colleges and universities）高等学校收入(colleges and universities revenues)专用基金支出（expenditure on special purpose fund）专用基金收入（proceeds from special purpose fund）专用基金结余（surplus of special purpose funds）中华人民共和国预算法(the budget law of the people's Republic of China）资金调拨支出(expenditure on allocated and transeferred fund）财政收入(public finance-revemue）财政净资产（public finance—net assets)财政负债（public finance—liabilities）财政补助收入（grant from the state）拨入专款(restricted appropriation）dsa管理会计政治风险（political risk)再开票中心（reinvoicing center)现代管理会计专门方法（special methods of modern management accounting）现代管理会计（modern management accounting）提前与延期支付（Leads and Lags)特许权使用管理费（fees and royalties）跨国资本成本的计算（the cost of capital for foreign lnuertments)跨国运转资本会计(multinational working capital management）跨国经营企业业绩评价(multinational performance evaluation)经济风险管理（managing economic exposure ）交易风险管理(managing transaction exposure）换算风险管理（managing translation exposure）国际投资决策会计(foreign project appraisal)国际管理会计（international management）国际存货管理（international inventory management)股利转移（dividend kemittances）公司内部贷款（intercompany loans）冻结资金转移（repatriating blocked funds）冻结资金保值（maintaining the value of blocked funds）调整后的净现值（adjusted net present value）。
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企业环境成本会计外文翻译ACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to be continuously revised to ensure that they work well when applied in small and medium-sized companies.Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two main groups of environmentally related impacts. These are environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both – monetary as well as physical units – but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of ECA in a company’s existing accounting system, and to comply with the problem of distinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integrationof this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many companies, the priority would be monetary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small and medium-sized enterprises (SME) is still relatively rare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and Reinemann, 1999). In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500 employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information stylein traditional companies and teamwork -Strong personal commitmentin start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number of employees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs.Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great background knowledge of ECA – which is not available in most SMEs.The ECA approach suggested in this chapter is based on an integrative solution –meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental is sues and how to obtain it.2．METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. The project thus developed a method for implementing ECA in the companies that participated in the project; this is shown in Figure 1. During the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various departments. Such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. Depending on the stage of the project and kind of inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc.Phase 1: Production Process VisualizationAt the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysis of material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the company to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardized stand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company can readily develop an integrated flow model with production process(es), production lines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA, such visualization helps detect, determine, assess and then separate primary from secondary processes.Phase 2: Modification of AccountingIn addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.By focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs intocontext allows principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency (see Foster and Gupta, 1990).Some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with a conventional percentage.At manufacturing companies participating in the project, computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably prevents effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions.Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).Phase 3: Harmonization of Corporate Data – Compiling and AcquisitionOn the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and peripheral processes. During the course of the project, a few modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new software module would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flowsand so-called overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its practical use may be achieved by applying one of three software solutions (see Figure 2).For small companies with specific production processes, an integrated concept is best suited, i.e. conventional and environmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. To achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.中小企业环境成本会计的实施一、中小企业的环境成本会计自从成立三十年以来，环境成本会计差不多进展到一定时期，环境会计成本体系差不多从以环境成本评估为基础的会计制度核心中分离出来（参考Fichter et al., 1997, Letmathe 和Wagner , 2002）。