文献出处： Mount R. Environmental reporting and accounting in Australia: Progress, prospects and research priorities [J]. Science of the Total Environment, 2015, 7（3）: 338-349. 原文
The Research of Environmental Accounting Mode
Mount R
Abstract
Environmental accounting research began in the 1970 s. Bemons wrote the social cost of pollution control research on conversion and marin's article 1973 accounting problems of pollution, has opened the prologue of environmental accounting research. Into the 80 s countries have serious consequences for the environmental pollution, more alert, intuitive understanding, many large multinational companies began to prepare the annual environmental special expense budgets, to solve the problem of environmental protection. In June 1992, the United Nations held a conference on environment and development in Brazil, through the convention on environmental protection, \century agenda\will determine the sustainable development as a guide to the common development of the global strategy and action. Was held in March 1995, the international accounting and reporting standard thirteenth session of the intergovernmental expert working group, the main issue is the environment accounting; it marks the environmental problems in the development of the world as a important subject has to depth development.
Keywords: Environmental accounting; Measurement; The internalization of external costs. Information disclosure 1 Introduction
With the progress of science and technology, the development of productivity, the surge of population, more and more serious damage to natural, human caused global warming, acid rain, flood, abnormal climate phenomena, such as have constitute a serious threat to human survival and development. These widespread environmental problems derived from the social and economic activities of the whole world, and as the main economic activities of enterprises lack by accounting system
arrangement, etc, necessary constraints, did not effectively take responsibility to society, natural environment pollution. It caused the world attention to people of insight, hope to carry out international cooperation norms and constraints in enterprise production and business operation activities affect the environment resources. Then, in 1998 Geneva, Switzerland, the United Nations international accounting and reporting standard intergovernmental expert working group on the 15th meeting, discuss and passed about environmental accounting and reporting system, complete the international guide - the announcement of the position of environmental accounting and reporting. Out of this guide pointed out the direction for the research of environmental accounting. After that, to solve the problem of environmental accounting, many experts and scholars put forward the view of the environmental accounting system should be established.
Environmental accounting system is generally divided into two aspects of macroscopic and microscopic. Macro environment accounting is a social perspective to look at the value of resources and environment and ecological environment balance problems. At the same time, the micro environmental accounting as a macro environment accounting support, reflected the enterprise as a member of the society, should assume due to the business activities on the environment pollution caused by the responsibility and obligation. This requires the micro field should reflect the enterprise environment accounting system, adopts appropriate recognition and measurement method, comprehensive, continuous, systematically reflect the enterprise's environmental expenditure and income, and the environmental behavior of enterprises to supervise and analysis of information relevant to the user to provide comprehensive enterprise information, meet the requirements of the public enterprise shall bear the obligation of environmental protection demands. 2 The overview of current research
Environmental accounting as a new branch of accounting is a combination of environment, environmental economics and development economics, accounting concepts and knowledge. Accordingly, environmental accounting in addition to adhering to the basic principle and basic method of accounting, it at the same time to
absorb and reference to include the environment, environmental economics (and its branch disciplines such as economics and pollution hazards economics, resource economics, ecological economics), in the field of development economics and other disciplines and a series of concepts and methods, on this basis to form a set of environmental accounting theory and method system. Environmental accounting theory and method of system involves the environment accounting hypothesis, accounting target, environment accounting object, etc. Core at the same time, involved in the field of environmental accounting measurement problem, given the environment accounting measurement are different from the traditional accounting, environment accounting measurement basis has the characteristics of multiplicity: opportunity cost, marginal cost and replacement costs can act as environmental accounting measurement basis. In addition, in view of the fuzziness of environmental accounting measurement can be reference to the principle of environmental economics explained; About environmental accounting report, there are two main types: supplementary report mode and independent mode. In addition, about the content of the environmental cost accounting management involves both environmental financial accounting recognition, measurement, and embodies the environmental management accounting cost control, investment decision-making, and the requirements of performance evaluation. Environmental accounting is an important part of implementing sustainable development strategy. Under the concept of sustainable development, the enterprise should be the environmental protection work through to the whole process of production and operation of the enterprise. At the same time, the assessment on the operator's fiduciary duty, should not only consider the economic accountability, should also include the social and environmental accountability.
2.1 Environmental accounting research in the United States
The research and application of the environmental accounting is in the leading level in the world. This is mainly due to the United States environmental protection agency (hereinafter referred to as the EPA) strong impetus. Under the impetus of the EPA, many research institutions and association released the stakeholders action
agenda: studio of environmental cost accounting and capital budget of a report. The report, for the development of environmental accounting, needs to solve the problem of four centers: (1) the good understanding of related terms and concepts;(2) to create internal and external management incentives;(3) education, guidance and promotion;(4) the development and dissemination of analysis tools, methods and systems. Since then, the EPA environmental accounting project along the direction of theoretical research and practical experience summed up two. In the first, first expounds the significance of environmental accounting, define the basic concepts of environment accounting. Second, EPA within the enterprise environment cost can be divided into traditional costs, hidden costs, or costs, image and public relations costs four categories, in addition to the external social costs. Finally, analyzes how the environment accounting for cost allocation, capital budgeting, process or product design, etc. The EPA argues that successful environmental management system must carry on the measurement of all environmental costs, and applied to a variety of decision-making; In the second aspect, the EPA has obtained results can be further divided into three types: one is the individual case study, to summarize the successful experience of the world's leading enterprises. Two is case set, is mainly the study of some of the same industry company; it is through the field observation and interview, questionnaire survey form a benchmark study. The combination of theory with practice to make the environment more accurately find out the problems existing in the accounting job, determine the direction of further improvement. 2.2 South Korea's environmental accounting
Since the mid - 1990 - s, South Korean some company began to research environmental accounting. This is mainly originated from South Korea the increased cost of environmental pollution prevention. South Korean company’s pollution prevention and control of cost from 1993 to 1999 at double-digit rate has increased dramatically, which makes the enterprise product cost rising, seriously affected the market competitiveness. On the other hand, due to the government regulation force increasing environmental regulations make financial institutions such as the external creditors more focus on enterprise environmental risk and performance, under
pressure to companies to look for cost effective optimization method to improve environmental performance. Based on this, many companies have begun to realize the advance of the importance of environmental management strategy and environmental performance report, but the practice is in its infancy. Environmental accounting practice in order to promote South Korea, South Korea's environment ministry (KMOE) issued a covering the scope of environmental accounting related about \accounting standards of environmental costs and liabilities\provide theoretical basis and the introduction of environmental accounting in South Korea relevant methods, mainly includes the definition of environmental accounting, environmental accounting conceptual framework, and the field environment accounting practices and environmental accounting in South Korea, and other standard draft.
3 Environmental accounting theory basis
Environmental accounting is closely connected with accounting, the accounting profession of the environmental accounting mainly embodied in environmental accounting as a branch of accounting, the recognition and measurement should be the product of the multi-discipline together, its basic value can be activities to the environment and related economic activity provides reflect and control. Mainly embodied in five aspects:
3.1 Environmental accounting is a new branch of accounting
Here involves three levels of content: first, the environmental accounting as a branch of enterprise accounting, on the whole reflects the existing enterprise accounting (including financial accounting, management accounting, etc.), the basic principle and basic methods, and only in special cases should be considered the influence of environmental factors; Second, the economic development, the more important accounting, this concept applies not only to environmental accounting, but also in the environmental accounting factors coordination, balance social interests, enterprise and play an important role in environmental effects; Third, environment accounting is aimed at companies, administrative institution of environmental effect and influence is relatively small, or only play the role of enterprises and