国外水管理会计研究综述与展望  

A Literature Review and Research Prospects of Water Management Accounting

作　　者：曾辉祥[1] ZENG Hui-xiang(School of Business,Central South University,Changsha 410083,China)

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《兰州财经大学学报》2018年第4期72-83,共12页Journal of Lanzhou University of Finance and Economics

基　　金：国家社科基金重大项目"基于工业的循环经济价值流分析研究"(11&ZD166);湖南省哲学社会科学一般项目"企业水信息披露的驱动机制及经济后果研究"(17YBA409)

摘　　要：随着全球水资源供应不确定性与需求竞争性的加剧,近年来在水资源管理方面的行动计划急剧攀升,水风险逐渐与商业风险挂钩,如何完善水资源会计核算以确保水资源管理科学化是企业面临的重大挑战。在系统梳理国外相关文献的基础上,厘清了水资源、企业及水管理会计之间的密切联系;针对当前研究主要聚焦于外部水信息报告,而缺乏服务于企业决策所需水资源核算相关信息的现状,通过对水资源管理行动计划优缺点的评估,归纳提出了水管理会计的综合框架;基于当前已有研究文献和水管理项目存在的空白,总结并提出了一系列包括企业水管理会计设定及完善途径在内的研究方向,以期水管理会计研究能助力于提高企业的水资源管理水平。With the uncertainty of global water supply and the intensified water competition,the action proposals for water resources man gement in recent years has risen sharply,water risk is gradually linked to business risk.However,the current challenge for companies is how to improve water resource accounting to provide a scientific basis for business decision making.This paper clarifies the relationship between enterprises’ water resources and water management accounting by reviewing foreign and domestic literatures.It is found that the current literatures only focuses on external water-related information reporting and are lack of information about water resources accounting for enterprises’ decision making,this paper puts forward the comprehensive water management accounting framework after evaluating the advantages and disadvantages of the water resources management action planning.Moreover,a series of research topics including enterprise water management accounting setting and improvement approaches have been summarized and put forward based on the gap of existing literatures and water management project.It is expected that the in-depth study of water management accounting can help enterprises to manage water resources well.

关 键 词：水管理会计 环境管理会计 企业水资源管理 

分 类 号：F234.3[经济管理—会计学] TV213.9[经济管理—国民经济]