中国环境管理会计的环境成本与环境绩效计量模式新探  

Environmental Costs and Performance Measurement Research Based on EMA in China

作　　者：张友棠[1] 刘帅[1] Don Stenay 

机构地区：[1]武汉理工大学管理学院

出　　处：《财会月刊（中）》2015年第2Z期139-142,1-9,共13页finance and accounting monthly

摘　　要：传统的财务成本会计忽视了环境成本的存在,没有考虑企业生产活动所造成的环境污染。本文对中国环境管理会计下的环境成本与环境绩效的计量模式进行了探讨。在对企业生产制造过程物质流系统进行解析的基础上,构建了物质流计量模型,设计基于物质流平衡的企业产品生产制造过程投入产出表,利用物质流质量平衡方程探讨环境成本和环境绩效的计量模式,并以EC钢铁公司为例进行实证分析。研究结果显示,对企业的环境成本与环境绩效进行计量,有助于评估企业经营活动对环境的影响,能够客观地反映企业生产活动的实际价值。Traditional Financial Cost Accounting ignores the existence of environmental costs, and does not consider the environmental pollution caused by production activities. The paper focuses on environmental costs and performance measurement based on EMA in China. On the analysis of material flow system in enterprise manufacturing process, material flow measurement model has been constructed.Input-output table in enterprise manufacturing process has been designed, based on the material flow balance. Measurement models of environmental costs and environmental performance have been discussed in accordance with material flow mass balance equation.EC Iron and Steel Co. Ltd. in Hubei province has been taken as an example of empirical research.The research findings suggest that measurement of environmental costs and environmental performance in the business activities of enterprises would contribute to the evaluation of impact on natural environment, and would objectively reflect the actual value of production activities.

关 键 词：物质流成本会计 环境成本 环境绩效 计量模式 

分 类 号：F234.3[经济管理—会计学] F275[经济管理—国民经济]