循环经济与企业环境成本控制外文文献翻译

文献出处: Markus A. The research of circular economy and the enterprise environment cost control [J]. Journal of Cleaner Production, 2016, 1(3): 215-227.

原文

The research of circular economy and the enterprise environment cost control

Markus A

Abstract

Since middle period of last century, with the rapid development of economic and social and environmental problems those human beings are facing increasingly serious. Atmospheric pollution, global warming, resource supply tension, biological species loss, serious soil and water loss, noise pollution, waste and environment problems are serious threat to human survival and development. Environmental protection and rational utilization of resources has become a common problem that human beings are facing. According to the environmental protection department statistics, 70% of the world's environmental pollution from the production and business operation activities of enterprise, especially in manufacturing enterprises, they each year about more than 50, one hundred million tones of waste harmless and nearly one billion tons of hazardous waste. Therefore, the research enterprise environment management is very important to solve the problem of the human environment pollution.

Keywords: Circular economy; Environmental cost; The cost control

1 Introduction

At present, the economy is growing, but the environmental pollution, ecological imbalance and a series of environmental problems are growing. How to adapt to the current circular economy concept, in promoting enterprise contribute to the sustainable development of the society at the same time, realize the sustainable development of its business, and has become the common focus of attention of the international accounting field. Under this premise, the enterprise environment cost management arises at the historic moment. Environmental cost control is a key link of cost management implementation environment, directly affects the success or failure of environmental cost management. In this paper, from the Angle of view of the

concept of circular economy, in the further study of the scholars of environmental cost control model is established and the related environmental cost management theory, on the basis of reference to the quality cost control ideas, build enterprise dynamic environmental quality cost model, the environmental cost control research is quantified and the model, and from the perspective of circular economy enterprise environment cost control strategy, the last on how to perfect the enterprise environment cost control put forward the corresponding countermeasure and the suggestion, for enterprises to strengthen environmental cost management to provide some theoretical reference and support for the decision of its environmental costs. The traditional development view is to pure economic growth as a measure of the development of the main sign. This development idea to bring to mankind the rapid economic growth, at the same time brought about by the negative effect is obvious, that is the shortage of resources, ecological damage, threats to the sustainable development of the human society. Therefore, in order to deal with this dilemma, the concept of "sustainable development", namely, economic development should be fair and consistent and intergenerational fairness and generation. Since the end of last century to establish sustainable development strategy, taking the path of circular economy and constructing circular society has received universal around the world and become a very important channel for the sustainable development in the developed countries and many countries are in the form of legislation to promote and circular economy in the future a long period of time will become a development trend and trend.

2 Literature review

Environmental cost accounting is an important new field, than moons (Beams.

F.A), published in the journal of accounting is research on the social cost of pollution control in marine (Marlin. Jet.) And spublished accounting problems of pollution, is recognized to be the beginning of the research on enterprises environmental cost. United Nations conference on international accounting and reporting standard intergovernmental panel research on environment cost also early, once disclosure of environmental cost is conducted in-depth research for a long time. The group in 1998

approved the announcement of the position of environmental accounting and reporting is considered to be one of the first international guidelines of environmental accounting and report, the announcement from the Angle of the destruction of the environmental impact for the first time to define the concept of environmental cost, namely enterprise adverse effects on the environment and to prevent the business activities or be forced to take measures of costs and other related costs, enforce environmental standards announcement lists to keep and improve the air quality at the same time, carry out environmental audit and inspection cost, the fines, compensation and other costs related to environment, although is beyond the scope of the concept of environmental cost, but also should be disclosed in a timely manner. It is now accepted that is a definition of science. U.S. Environmental Protection Agency (United States Environmental Protection Agency, hereinafter referred to as U.S.E PA) published in 1995, the enterprise management tools, environment accounting is introduced: key concepts and terminology ", defined the concept of Environmental costs, to the enterprise listed companies the possibility of Environmental cost and the classification. The environmental cost is defined as: environmental loss cost, refers to the expenses and costs caused by pollution their spending. Environmental protection costs, is refers to the enterprise and the pollution sources of the isolation of various costs, such as to prevent the noise pollution and the costs of anti noise equipment purchase. Transaction cost, environment refers to the management environment of information processing cost. To eliminate environmental pollution costs, is to eliminate pollution and related costs, such as governance white pollution and the degradation of expenses, etc. At the same time, the environmental cost is further divided into traditional cost, accidental cost; potential hidden costs associated with the image of four categories, such as part and for the first time because of the environmental load to the irrelevant third party or social loss is caused by the social costs are included. The book because of its strong operability and become the technology of enterprise environment cost management practice guidelines. The Canadian association of chartered accountants (CICA) (1993) the environmental cost is classified as environmental loss cost and environmental cost. Environmental cost is

refers to as a result of damage to the environment and the enterprise bear the compensation, environmental governance costs, damages, fines, etc., countermeasures for environmental cost take countermeasures and environmental protection activities for related expenses.1999 Japanese environment agency audit and passed "the guidance of grasping and disclosure about the cost of environment preservation key point, from the specific content of environment preservation costs on the definition, also expounds the general format of environment preservation cost disclosure. The report will be environmental preservation cost is defined as: in order to reduce the enterprise production activities of the adverse effects on the environment and related costs. Dutch national bureau of statistics (CBS) (2000) definition of environmental costs into the cost of environmental protection, and environmental protection is refers to the "due to prevent adverse effects on the environment caused by the environmental behavior", the definition contains the narrow scope of the environment cost, according to this definition, net financial benefits for the enterprise's activities are not included in the enterprise environment, to protect the surrounding community housing security for the purpose of behavior were excluded.

3 The theory foundation of enterprise environment cost

3.1 The external economy theory

The university of Cambridge, Marshall and pious is put forward for the first time in the last century "externalities" this concept, it is to point to when a behavior of economic agents (or individual consumer behavior) to the other main body or person caused by the influence of uncontrollable, there are externalities. Externalities according to the result of its impact on the rest of the body and can be divided into external economy and external economy. Because adverse effect to the outside world is called external diseconomy, he refers to some businesses or individuals neither for other enterprises and individual economic activities adversely affected, nor from the impact of these companies and individuals to get compensation of economic phenomena, such as river upstream paper mill discharge sewage, caused the downstream harvest crops, agricultural production condition. Main aim of the research environment problem of externality is adopted the method of economic

management, explore the root causes of environmental problems (external diseconomy), namely the externalities of production and consumption and the influence of it, and put forward the solution to environmental pollution and ecological destruction this external diseconomy problems the feasibility of the scheme.

3.2 The sustainable development theory

Led by the Norwegian prime minister, world commission on environment and development in 1987, in "our common future" in the report puts forward the definition of sustainable development. Sustainable development refers to satisfy the need of the current and the contemporary, and will never be a threat to the ability of future generations to meet their needs of development mode. Theory of sustainable development for economy and society, human and the nature coordinated development, slam the door simply will develop as strengthening the manpower, equipment, and natural input output growth process of traditional attitudes. Sustainable development is based on protecting natural resources and environment, to encourage economic development conditions, to improve and enhance the quality of human life as the goal, the use of resources accounting system for the resource pricing, through the innovation of science and technology and social system, promote efficient and clean production, improve the natural resources and ecological sustainability.

3.3 The circulation economic theory

In the 1960 s the famous American economist Kenneth Bohr was first put forward the concept of this new circular economy. He was in the "economics of spacecraft compare the entire earth's economic system to a spaceship, and argues that only by strengthening the earth system itself resources circulation way to realize the sustainable development of the whole earth system. This kind of economic ideas have greatly promoted the international economic research resources and the environment. Proposed to the traditional way depends on the development of resource consumption to promote economic growth to rely on ecological resources circulation mode of economic development. In general, the Circular Economy (Circular pa) is the term for Material closed-loop flow type (Closing Material Cycle) is short for the Economy, is the Material, characteristics, cascade and closed Cycle use for energy performance in

the use of resources and environment for efficient utilization of resources, low pollution emissions, and pollution "zero emissions". In essence, the circular economy is a kind of ecological economy, he asked the integrated use of ecology law to guide the economic activities of human beings, not just based on the traditional mechanistic. Its characteristic is to put the clean production and recycling of waste, its core is the resource recycling and saving, the maximum improve efficiency of resource utilization, so as to realize resource conservation, improve efficiency and reduce pollution.

3.4 The clean production theory

Since the middle of the last century, began to pay more attention to environmental issues. Each country began to invest huge manpower and increase investment in equipment and technology research and development to the governance of the pollutants in the process of production, although certain achievements have been made but the way of the end is still not ideal. Cleaner production is at the end of the adopted corresponding environmental protection measures and countermeasures have failed to meet expectations of pollution control target under the background of innovative environmental management thoughts. Its focus is on pollution prevention before, through the enterprise production process control, eliminate pollution from the source. It's called also each are not identical in different countries, but they just focus on different aspects of clean production and essentially the same. For example: Japan known as the "pollution-free technology", Germany and France, known as the "no by-product production", north American countries known as the "pollution prevention", in addition to these common appellation, other areas also call it "green production", etc.

译文

循环经济与企业环境成本控制研究

Markus A

摘要

自上世纪中期以来，随着经济和社会的快速发展，人类面临的环境问题日益

严重。大气污染、全球气温变暖、资源供应紧张、生物物种减少、水土流失严重、噪声污染、垃圾围城等环境问题严重威胁着人类的生存和发展。环境保护和合理利用资源已经成为人类面临的共同问题。据环保部门统计，全球环境污染的70%来自于企业的生产经营活动，尤其是制造企业，他们每年产生大约五十多亿吨的无害废弃物和近十亿吨的有害废弃物。因此，研究企业环境管理对解决人类环境污染问题至关重要。

关键词：循环经济；环境成本；成本控制

1 引言

目前，经济正不断发展，但是环境污染、生态失衡等一系列环境问题不断加剧。如何顺应当前循环经济理念，在促进企业为社会的可持续发展做出贡献的同时，实现自身的可持续发展经营，已成为国际会计界共同关注的焦点。在这一前提下，企业环境成本管理应运而生。环境成本控制是实现环境成本管理的关键一环，直接影响着环境成本管理的成败。本文从循环经济理念的视角出发，在深入研究学者们建立的环境成本控制模型和相关环境成本管理理论的基础上，借鉴质量成本控制思想，构建企业动态环境质量成本模型，将环境成本控制研究予以量化和模型化，并从循环经济的视角探讨企业环境成本控制的具体策略，最后针对如何完善企业环境成本控制提出相应的对策和建议，期望能为企业加强环境成本管理提供一些理论上的参考，为其进行环境成本决策提供支持。传统的发展观以单纯的经济增长作为衡量发展的主要标志。这一发展观念给人类带来经济快速增长的同时，所带来的负面影响也显而易见，那就是资源短缺、生态严重破坏，人类社会发展的可持续性受到严重威胁。因此，为了应对这种困境，“可持续发展”的概念应运而生，即经济发展应该与代际公平和代内公平协调一致。自上世纪末确立可持续发展战略以来，走循环经济道路、构建循环型社会已经得到了全世界的普遍认同，成为发达国家实施可持续发展的重要渠道和方式，许多国家都已经以立法的形式进行推进，未来的很长一段时间内循环经济将成为一种发展趋势和潮流。

2 文献综述

环境成本是会计研究的一个重要且新颖的领域，比蒙斯(Beams. F.A)在《会计学月刊》上发表的《控制污染的社会成本换研究》和马林(Marlin. J.T)发表的

《污染的会计问题》，被公认为是对企业环境成本研究的开始。联合国国际会计和报告标准政府间专家组会议对环境成本的研究也比较早，曾对环境成本的披露问题进行了长期深入的研究。该组织于1998 年审核通过的《环境会计和报告的立场公告》被认为是关于环境会计与报告的第一份国际指南，公告首次从对环境影响的破坏角度界定了环境成本的概念，即企业为了防止经营活动对环境造成不利影响从而采取或被强制采取的措施所付出的成本及其他执行环境标准的相关成本，公告同时列举了保持和提高空气质量、开展环境审计和检测方面的成本等，对与环境相关的罚款、赔偿等成本，尽管不在环境成本的概念范围内，但也应当及时予以披露。这是目前公认的比较科学的一种定义。美国环境保护署(United States Environmental Protection Agency，简称U.S.EPA)于1995年发表了《企业管理的工具——环境会计介绍：关键概念及术语》，对企业环境成本的概念进行了界定，列举了企业可能发生的环境成本并对其进行了分类。将环境成本界定为：环境损耗成本，是指由于污染自身引起的费用和成本支出；环境保护成本，是指将企业与污染源隔离而发生的各种成本支出，比如为了防止噪音污染而购置的防噪声设备所发生的费用；环境事务成本，指的是管理环境而发生的信息处理等成本；环境污染消除费用，指的是为消除污染而发生的相关成本，如治理白色污染而发生的降解费用等。同时将这些环境成本进一步划分为传统成本、偶发成本、潜在的隐藏成本和形象关联成本等四类，并且首次把一部分因环境负荷对不相关的第三者或社会造成的损失即社会成本也涵盖在内。该书因为其极强的可操作性而成为企业环境成本管理实务的技术指南。加拿大特许会计师协会(CICA)( 1993)将环境损失成本分类为环境损失成本和环境对策成本。环境损失成本是指由于企业对环境造成污染而承担的赔偿费、环境等治理费用支出，包含损害赔偿金、罚款等，环境对策成本采取环保活动对策而发生的相关支出。1999 年日本环境厅审核并通过了《关于环境保全成本的把握与披露的指导要点》，从环境保全成本的具体内容对其进行了界定，同时还阐述了环境保全成本披露的通用格式。该报告将环境保全成本定义为：为了降低企业生产活动对环境造成的不利影响而发生的相关成本支出。荷兰国家统计局(CBS)(2000)将环境成本的界定为环境保护的成本，而环境保护是指“由于为了防止对环境造成不利影响而采取的环境行为”，该定义包含的环境成本的范畴比较窄，（完整译文请到百度文库）按此定义，为

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