环境成本核算与信息披露机制设计研究  

A Research on Environmental Cost Accounting and Information Disclosure Mechanism Design

作　　者：李虹[1] 理明佳[1] 田生[1] 

机构地区：[1]天津理工大学管理学院,天津300384

出　　处：《华东经济管理》2014年第5期134-138,共5页East China Economic Management

基　　金：国家社会科学基金项目(12BGL128);天津市科技发展战略研究计划项目(12ZLZLZF03600)

摘　　要：文章在完善环境成本核算范围的基础上构建了以生产作业流程为基础的将单一产品的环境成本数量化、精确化的核算模型,并借助XBRL标准的推广应用,探索了环境成本信息的披露模式,设计了实现途径。实证研究表明,此模型估计废弃物排放和产成品的环境成本比传统方法更准确,从企业层面上为优化物质流动和产品类型、产品定价策略、降低环境成本及提升环境绩效提供了路径,解决了企业如何将环境影响纳入决策过程的难题,丰富了环境绩效的监管方式,同时为国家制定环境绩效评价标准、奖惩政策、加快实现环境管理战略转型提供了依据和指引。On the basis of improving environmental cost accounting, the paper builds a quantitative anti accurate accounting model of environmental cost in terms of manufacturing flow. Then it uses the spreading application of XBRL standard to explore patterns of environmental cost disclosure, and designs paths of realization. The empirical study shows that this model, which is applied to estimate waste emissions and environmental costs of finished products, is more accurate than traditional methods. The model provides a path to optimize materials flow, product type, product pricing strategy, reducing enviromnental cnsts and improving environmental performance from enterprise＇s management level. It solves the big problem of how enterprises inte grate environmental eflbcts into decision-making processes, enriches the regulatory approach of envirnnmental performance. Meanwhile, it also provides a basis and guideline for the government to make environmental performance evaluation criteria, rewards and punishment policy and accelerating implementation of environmental management strategy transformation.

关 键 词：环境成本 ABC成本法 XBRL 信息披露 

分 类 号：F275[经济管理—企业管理]