英国论文代写网

写作领域

联系方式

英国邦典论文网

持续曝光高分截图数万好评!

Facebook:www.facebook.com/papercustom
企业QQ:768093293
Email:papercustom@foxmail.com
网  址:www.essaylunwen.com

当前位置: 首页 > 写作领域 > 留学生论文代写库
留学生论文代写库

英国环境管理会计Accounting & Financial Management 会计财务管理论文代写指导

 目前国内外对环境管理会计进行了大量的研究,但环境管理会计理论体系等问题的研究尚未完
成。本文认为,环境管理会计的理论框架应具备整体性、联系性、逻辑性、层次性和动态性的特点,其理论框架
的逻辑起点是环境管理会计产生和发展的环境,在此基础上构建了环境管理会计理论框架及其主要要素,并
分析了这些要素的内在逻辑关系。

Introduction

As environmental issues become increasingly prominent, the world's accounting circles concern for environmental management accounting as the accounting research institutions actively explore the field of environmental management accounting, such as the British Association of Chartered Accountants (ACCA), the Canadian Management Accountants Association (CMACanada), the Australian Institute of Certified Public Accountants (CPAAustralia), the Philippines Institute of Certified Public Accountants (PIC-PA) and the Japanese Institute of Certified Public Accountants (JICPA) etc. In order to make an research on the theory of environmental management accounting communication and coordination among countries, many international organizations and companies are publishing environmental management accounting guidance documents (such as USEPA, 1995; UNDP, 2001; AGE, 2001; GEM, 2003; Envirowise, 2003; IFAC, 2005), and the related financial accounting report and environmental cost accounting guidelines (EC, 2001; UNCTD, 2004), and a guide for statistical accounting and reporting aspects (Eurostat, 2001; EC, 2003). These reports and guidelines for the construction and practice play a great role to promote environmental management accounting theory. At the same time, with the circular economy continue to win support among the people, the development and application of environmental management accounting become more and more necessary. With the general improvement of people's environmental consciousness, environmental legislation system gradually perfect, the accounting theory circles to extensive discussion and Research on environmental issues. Environmental accounting has received widespread attention in the theory of environmental management accounting, which lays a theoretical foundation for the establishment and development of China's. Due to the huge growth and environmental decision making environment cost, practitioners have begun to focus on environmental issues impact on business costs, product prices and profits, eventually become the influence on enterprise's competitive advantages. This provides the realistic foundation for the practical application environment of management accounting in enterprise. The rise and development of environmental protection industry and provides a great space for enterprises to obtain the competitive advantage, environmental management accounting as a business decision support system, in the enterprise the competitive strategy formulation and implementation of environmental strategies especially big play. Therefore, the introduction of environmental management accounting is not only a hot topic in the international accounting circles with widespread concern, but also the objective requirements that the development of circular economy in China for sustainable development that placed in a solution to the environmental management theory.

 

Environmental management accounting research summary, evaluation and Enlightenment

(a) since the environmental management accounting research status of the industrial revolution, when people create huge material wealth, also paid a huge price for the resources and the environment. In promoting the industrialization initial period, the human Limited has not understand that supply of natural resources and environmental capacity. With the continuous increase of population, the continuous expansion of economic scale, bring the traditional mode of production resource shortage and environmental pollution, forcing the human reflection. Since the nineteen sixties, the idea of circular economy has become the development trend of international society. Circular economy is the ecological and economic principle and system integration strategy of reduction of material based on an economic model, is a kind of efficient use of resources and recycling as the core, with high efficiency as the basic characteristics of the mode of economic growth, with the aim of sustainable development, is the fundamental transformation of the traditional growth model. More and more countries and regions begin to pay attention to environmental problems, especially environmental protection issued and held the United Nations in 1992 1987 the United Nations Environment and development conference development committee "of our common future", focus more on environmental problems from all over the world. Accounting theory circle and practice circle have began to study accounting information disclosure relates to environmental problems and attempts from two aspects of theory and practice. Research on European German Environment Bureau is committed to "environmental cost price and the manual". Asia Environment Agency of Japan is equal in 1999 began the research on "environmental accounting system", and in 2000 issued the environmental accounting guidelines formal. And businesses in these countries also carried out its own foreign environmental report report. Research on international cooperation on Environmental Accounting Development Commission on sustainable development of the United Nations and the United Nations Conference on Trade and development, on 1998, was held in Washington, the first International Conference on environmental accounting, 15 countries participate in the. In addition, North America and other places have also carried out empirical research on the issues of environmental accounting (KimbroandLi, 2000), and has achieved better results. Environmental management accounting as an important part of the environmental accounting, attention especially. In the international accounting theory, was established in 1997 the international environmental management accounting research and Information Center (EMARIC), a deep study and Discussion on the theory of environmental management accounting. In the Asia Pacific region, accounting theory scholars are in the Asia Pacific region development direction of environmental management accounting for the frontier exploration, and the establishment of the association of environmental management accounting (EMAN-AP) Asia Pacific in 2001. The United States Environmental Protection Agency, the United States of America's financial accounting standards board, Canadian Institute of Chartered Accountants and so on environmental management accounting, environmental costs, environmental liability and environmental performance report and so on. At present the enterprise circles, academic circles and governments, international organizations, especially on Environmental Accounting

Study on environmental management accounting is warm in. In China, with the rapid development of social economy, the shortage of resources, environmental pollution and ecological destruction of contradictions increasingly sharp. Highly valued by the Party Central Committee, the State Council, formulated the "agenda book" 21CN white paper, in 1994 will also be sustainable development as the basic strategy of our country's economic and social development. However, China's existing environmental accounting theory and practice, can not reflect the economic activity of the supervision system and the environment, not to implement the strategy of sustainable development. In recent years, our country also starts to pay attention to issues of environmental accounting, but because of a late start, whether in theory or in practice, China's environmental accounting in particular environmental management accounting are still not mature, compared with many international advanced countries, there is still a great distance. More specifically, at home and abroad on environmental management accounting mainly studies the following aspects: (1) the definition of environmental management accounting. Accounting will define the environmental management accounting for identification, collection, and analysis of real, monetary and environmental decision within the two kinds of information. These two types of information: energy, water and materials (including waste) real information flow, use and final disposal and environmental related; Cost, income and currency information. In order to evaluate the cost, some scholars believe that based on the collected information on the currency, should also be collected materials, labor hours and other cost drivers and other non - financial data, which focuses on the aspects of material, energy, and water related environmental cost. significance and obstacles of the implementation of environmental management accounting. Most researchers agree that, traditional management accounting can not provide enough information for environmental management, so that enterprises seriously underestimated the benefits of environmental management. Environmental management accounting the potential use and interests are very broad, can play a vital role in three areas of compliance benefit, ecological efficiency and strategic location, especially it can not only make the enterprise evaluation and calculation of the costs of pollution, but also can prevent environmental management control to reduce the pollution cost, and improve the efficiency, reduce the increment of raw materials used environmental costs. And that includes the main obstacles to the implementation of Enterprise Environmental Management Accounting: accounting department and other communication between departments, contact problems, resulting in accounting personnel do not Know the environment faced by the enterprises and the flow of resources, it is difficult to provide useful accounting information for internal and external environmental cost; buried in the management accounts, not directly assigned to the manufacturing process or product, resulting in unreasonable cost allocation; material flow cost information is not fully tracking, planning system existing products can not reflect the actual use and the flow of materials; the existing accounting records is difficult to fully reflect the environmental cost information (Inoue Juji, Nishiyama Kumiko, Shimizu Ayako, 2004). (3) physical environmental management accounting. According to the principle of material balance business, consumption from the input and output of two link measurement resources, reflect the input-output transformation and all kinds of physical quantity of output data, this is in recent years, environmental management accounting for most of the research breakthrough. Stefan Schaltegger in the "ContemporaryEnvironmentalAccounting" in that: the input and output of material in an organization of all materials, water, energy balance, so enterprises should make great efforts to track the input, the output flow rate and the stock of the situation of these substances, and according to the classification of science and material standard, to ensure that the collection to the real information environment management decision required. This is for the enterprise environment cost accounting, the establishment of environmental performance indicators (EPIS) based. (4) believe that environmental management accounting currency accounting IFAC2005Exposure Draft: InternationalGuidelines on EnvironmentalManagementAccounting, in environmental management, the most important currency information is related to the environment cost information. Although the classification of different countries, accounting organizations and enterprises on the environment related cost is different, but the environmental cost of good classification should be based on the environmental performance, economic benefits of environmental protection oriented, as far as possible, consistent with the international practice, in order to coordinate the gaps among countries.

 

evaluation and Inspiration of the above research on environmental management accounting

The development of environmental management accounting, with active and significant role. To eliminate the environmental management accounting disorder, make people aware of environmental management accounting function and some application problems, help accountants and auditors to audit the financial reports and other relevant information and environment. Also, the environmental management accounting framework and related definitions, relevant content and existing, the framework of environmental accounting is widely used is consistent, contribute to the development and in the environmental accounting system for the implementation of environmental management accounting. But there are still the following aspects we need to think and research: (1) the study of accounting theory system of environmental management has not been completed. Environmental management accounting theoretical framework design reveals the ring

 

Environmental effects of organic connection of each factor. Scientific research experience tells us: behind the environmental management accounting theory research and work practice, must have a certain degree of "philosophy" under the guidance of it, influence it, support it; otherwise, environmental management accounting is untenable. How to put all kinds of philosophy with practice in environmental accounting, summed up refining, sublimation, formed a complete system, I think this is the basic theory of environmental management accounting. Objective to study the basic theory of environmental management accounting is to establish a set of strict scientific environmental management accounting theory frame, used to guide practice and development of environmental management accounting. However, it is regrettable in western countries (including some Chinese scholars) generally the environmental management accounting is an understanding of the various specialized technology application. Therefore, from the current point of view, environmental management accounting is lack of a complete set of comes from the practice and the theory system can guide practice. The theory system of any one subject with complete, system, is an important indicator of whether the independent existence and development, but also can be the key to promote the application in practice. (2) the content system is not standardized. Environmental management accounting should include what content, the special method, environmental management accounting system should be how to design, both domestic and abroad each according to his lights, unable to agree on which is right. This is not conducive to learning, but also to a large extent affect people on the subject of further research and application. In recent years, with the win support among the people to the idea of circular economy, continuous innovation and scientific management, reflect the environment accounting, the relationship between the enterprise and the environment of social responsibility accounting, environmental management accounting, management accounting, management accounting - added new fields have people writing. The content of environmental management accounting continuously extended, showing a great uncertainty. Whether these new areas should be attributed to the environmental management accounting, is still in dispute, to explore, try. Lacking in accounting circles all over the world can widely accepted theory and practice mode, practice is also far from the. If the cage all will be included in the environmental management accounting content, it will cause the system of environmental management accounting confusion, fuelling the deviation of understanding. (3) the typical, practical and exemplary case study. Study on environmental management accounting case, and up to standard level, is a defect of current environmental management accounting. How to use the special research method will present the practical case of hierarchical division of environmental management accounting, and divided the corresponding environmental management accounting for other conditions, and were supplemented by case in detail. At the same time, through the case analysis, emphasizes the accounting department and the environmental protection, production and other departments of the communication, to highlight the real information disclosure, is we need to solve the problem.

 

 

点击次数:  更新时间:2013-09-21  【打印此页】  【关闭