企业环境预算框架设计与应用策略——内嵌于全面预算体系的考量  

The Framework Design and Application Strategy of Enterprise Environmental Budget:Embedded in the Comprehensive Budget System

作　　者：潘俊[1,2] 沈晓峰[3] 蔡飞君 Jun Pan Xiaofeng Shen Feijun Cai(School of Accounting, Nanjing Auditing University, Nanjing Jiangsu 211815, China Postdoctoral Research Station of Business Administration, Renmin University of China, Beijing 100872, China School of Finance and Economics, Jiangsu University, Zhenjiang Jiangsu 212013 ,China)

机构地区：[1]南京审计大学会计学院,江苏南京211815 [2]中国人民大学工商管理博士后流动站,北京100872 [3]江苏大学财经学院,江苏镇江212013

出　　处：《会计与经济研究》2016年第6期60-70,共11页Accounting and Economics Research

基　　金：国家自然科学基金项目(71673117);全国统计科研计划重点项目(2014LZ58);江苏高校优势学科建设工程资助项目(PAPD);江苏省普通高校研究生实践创新计划项目(SJZZ15_0136);财政部"全国会计领军(后备)人才(学术类)培养工程"

摘　　要：将节能减排目标纳入企业全面预算体系有助于缓解财务目标和环境保护之间的冲突,而引入会计手段确认、计量环境资源消耗和生态补偿成本,并编制企业环境预算则为协调冲突提供了思路。文章选取造纸企业为研究对象,以企业环境排放权1为出发点,基于嵌入全面预算体系的视角剖析了编制环境预算的动因、关键要素及实践路径,并从污染物"三废"和林木资源消耗出发解构企业的环境会计活动,提出"水环境预算"、"大气环境预算"、"土地环境预算"和"原材料环境预算"的编制设想,继而对其实物量和价值量的计量展开分析,搭建企业环境预算的框架体系。最后,提出了健全企业环境会计核算体系、完善企业环境预算组织架构和预算考评激励机制等实施环境预算的应用策略。To embed the energy-saving and emission-reduction in enterprise＇s comprehensive budget system eases the conflict between financial interest and environmental protection. To bring accounting into the recognition of environmental resource consumption, measurement of ecological compensation costs and establishment of environment budget provides a way to coordinate the conflict. This paper selects the papermaking enterprises as research object, takes environmental emissions right as starting point, and explores the motivation, key elements and the practical path of compiling environmental budget from the perspective of comprehensive budget system. In particular, this paper explains enterprises＇ environmental accounting activities from the aspect of ＂three wastes＂ and forest resources consumption, puts forward the compilation ideas of water budget, atmospheric budget, land budget and raw material budget, analyses the measurement of physical quantity and magnitude of value, and establishes a framework of enterprise environment budget. Finally, this paper puts forward some application strategies of perfecting environmental accounting system, organization structure and assessment ＆ motivation mechanism of environmental budget.

关 键 词：全面预算管理 环境预算 环境会计 

分 类 号：F23[经济管理—会计学]