企业环境成本核算模式的构建（Construction of enterprise environmental cost accounting model）Construction of enterprise environmental cost accounting modelConstruction of enterprise environmental cost accounting model 2009-02-03 21:56:17First, the meaning of environmental costsFor a long time, environmental resources, as a special factor of production, have been excluded from the field of economics, not to mention the cost of investigating environmental factors. The air and water pollutant carrying capacity (Assimilative Capacity), landscape function and other environmental resources, because it has the function of intangibility, possession and use of non exclusive and indirect consumption, are excluded from the range of assets, the cost is not estimated. With the development of economy, the problem of environmental cost accounting has been put on the agenda. But at present the theory about environmental cost connotation, unable to agree on which is right view. From the domestic and international literature, the discussion of environmental cost often has its specific foothold, and it is difficult to give a consistent definition of environmental cost.The United Nations Statistics Office (UNSD) environment cost concept the system of integrated environmental and economic accounting published in 1993 includes two parts: (1) to reduce the number of natural resources consumption and the quality loss caused by the value of natural resources; (2) the actualexpenditure in environmental protection, i.e. all expenses incurred to prevent environmental pollution and restoration of natural resources to improve the environment, the quantity and quality and the occurrence of various expenses.The environmental services agency believes that environmental costs include: (1) traditional costs such as capital, equipment, materials, labor, materials, facilities, structures, and liquidation values. (2) potentially hidden costs, including the control of environmental costs, such as notification, reporting, monitoring, testing, research, modeling, repair, bookkeeping, planning, training, examination, writing, labels, preparation, protective equipment, medical inspection, insurance, financial security, environmental pollution control, feedback, leakage stormwater management, waste management and tax; the upfront costs, such as compensation, site preparation, site design and development, procurement, construction and installation costs; the cost of late, such as closing severance payments, inventory disposal costs, after the closure of the custody fees, site investigation costs; voluntary environmental costs, such as community relations, poverty relief, monitoring, testing, training, auditing, ensure supplier quality, report (annual environmental report), insurance, planning, feasibility study, repair, recovery and environmental research, R & D, habitat and wetland protection, land planning, and other environmental projects, financial support for environmental organizations or researchers. (3) or cost, including future compliance costs, fines, reactions to future laws, repairs, property damage, personal injury compensation, legal costs, damage to natural resources, and economic losses. (4) the relationship between image and cost,including corporate image, customer relationship, and the relationship with the investors, and the insurance company, and experts and workers, relationship with suppliers, and credit relationship, and community relations, and the relationship between control etc..Economists on the definition of environmental costs generally have the following four types: (1) because of the impact on the environment and society caused by the cost of these costs, the law does not require companies; (2) the enterprise due to the financial burden of environmental regulation; (3) the cost of environmental performance;(4) all costs associated with environmental management.In addition, Miller and Blair divides environmental costs into three categories from the perspective of environmental input output analysis: (1) environmental use costs. That is, the expenses paid by the parties to the economic activities for the normal use of scarce environmental resources. (2) environmental damage cost. The environment cost is ultimately to the normal loss compensation of environmental resources, such as the development of alternative resources, exploration and discovery of new resources, promote the recovery of natural force, so as to ensure the reduction of non environmental capital and environmental sustainability services. Theoretically, as long as the user's cost is determined and levied according to the principle of opportunity cost, artificial environmental damage can be avoided. However, this condition can not be realized in reality. This is because, on the one hand, there is incomplete competition in theenvironment and resources market, and the price of environmental goods can not provide timely and accurate signals to reflect the scarcity of resources, resulting in predatory exploitation of environmental resources. On the other hand, because the government's information is incomplete, the pollution charge standard that deviates from it is (mostly below) the real social cost, which leads to the pollution discharge of the whole society exceeding the accepted pollution capacity. When the environmental cost cannot be fully compensated, which is a direct consequence of the quality of the environment was damaged, and the resulting loss includes not only the environmental value loss (the number of environmental resource depletion and degradation), but also to the production activities and human health losses. All of these losses constitute the cost of environmental damage. (3) environmental protection cost. When environmental damage occurs, human beings need extra effort and investment to restore the benign interaction of environment and economy, which leads to the cost of environmental governance. In a "pressure state response" model of human behavior, to prevent and avoid environmental damage afterwards, often in economic activity beginning to take preventive measures, the prevention of the cost and the afterwards control cost together, constitute the environmental protection cost.The United Nations international standards of accounting and reporting of the Intergovernmental Working Group of experts on the fifteenth meeting of document "environmental accounting and financial reporting position announcement" is defined as: "the environmental cost environmental cost is based on the principles of environmentally responsible, for the managementof enterprise activities on the environmental impact and be required to take measures and other costs. The cost paid by the enterprise implementation of environmental objectives and requirements".Two, the necessity of the implementation of environmental cost accounting(1) environmental cost accounting is the need to implement the strategy of sustainable development. Sustainable development is the common choice of governments all over the world since 1990s. In China, more than 20 years of reform and opening up, the rapid economic development at the same time, environmental problems have become increasingly prominent, environmental pollution and ecological damage increasingly become the main bottleneck restricting the sustainable development of China's social economy. Therefore, the Chinese government formulated the agenda of twenty-first Century in 1994, which regards sustainable development strategy as the basic strategy of China's social and economic development. The strategy of sustainable development involves many aspects, an important part of the establishment and implementation of environmental accounting is the overall strategy of sustainable development, environmental cost accounting as the core content of accounting environment has become an indispensable part of sustainable development strategy.(two) environmental cost accounting is the need to correctly calculate green GDP. GDP as a comprehensive index to measure a national and regional economic development level and economic benefits, the first is the establishment and development ofnational income statistics and macro economics based on the theory of Keynes, is a single market transaction basedinput-output accounting, statistical process GDP calculate the cost of natural resources and will not the enterprise of environmental damage into account, can not effectively reflect the relationship between economic development and environment and resources, the economic growth indicators can not reflect the level of economic development and economic growth, to a certain extent will increase the national wealth, exaggerated per capita income and economic benefits, to entice people to pursuit of value, competition speed, regardless of resource depletion, degradation and environmental deterioration. In a sense, the national economic accounting system based on the traditional GDP is a "wrong baton"". GDP growth, such as misuse of resources, pollution of water bodies, deforestation, erosion of soil and extinct organisms, is clearly irrational and the loss of relevant resources and environment must be deducted from GDP. Under the strategy of sustainable development, it is necessary for the traditional GDP accounting and national economic accounting system is modified, the calculation and accounting of green GDP, need to micro enterprise environment cost accounting basis.(three) environmental cost accounting is the correct calculation of enterprise cost. The enterprise cost is concerned, the traditional accounting calculation of manufacturing cost, and neglected to the valuation of natural resources, causing enterprises occupied and pollution of natural resources, at the cost of environmental quality for "private interests", inflated its profits. Environmental accounting by cost of natural resources to establishenvironmental cost accounting mode accounting in the enterprises, included in the environmental cost in the production cost, can accurately check the production cost of enterprises, encourage enterprises to tap the internal potential to reduce energy consumption, maintenance of social resources and environment.(four) environmental cost accounting is the need of enterprise development. The relationship between the enterprise and the environment is very close, and a good social environment is the prerequisite and necessary guarantee for the healthy development of the enterprise. The depletion of resources, environmental pollution, climate change, waste disposal, product safety and health will directly affect the production organization and management of enterprise decision-making, the deterioration of the environment of the whole society will directly affect the development of the enterprise itself. In the long run, only the establishment of enterprise environmental cost accounting model to improve the accounting environmental cost of enterprises, actively coordinate the relationship between enterprises and environment resources, creating a good environment to survive and develop.(five) environmental cost accounting is the need to optimize the allocation of resources and the harmonious development of society. The scarcity of resources and the limitless nature of human desires are always the difficult problems in the process of economic development. Nowadays, with the rapid development of modern economy, this problem has become more prominent. Under the premise of limited resources, only the establishment of environmental cost accounting, to provide environmentalprotection, pollution prevention and elimination of environmental cost information, to find the best combination of economic and social and ecological benefits, promoting the optimal allocation of resources and the harmonious development of society,It is possible to realize the sustainable development goal of "meeting the needs of the contemporary people and not affecting the interests of future generations".Three, construct enterprise environmental cost accounting model(1) comparison and analysis of foreign environmental cost accounting models. At present, there are four kinds of international environmental cost accounting models, which are constructed from different tasks.(1) pay more attention to the calculation model of environmental cost. Emphasis on calculating the cost of environmental protection accounting model, separate the cost of environmental protection, the purpose is to better understand and control this part of the cost, for external communication and communication. In November 2001, Germany introduced the VDI3800 guidelines, which identified spending on corporate environmental protection measures, and stated that environmental costs would be singled out in cost accounting. Many German companies calculate these expenditures, mainly to provide information for environmental statistics, in order to disclose statistical information about environmental protection expenditures, and to reveal the efforts ofenterprises to fulfill their environmental responsibilities. Environmental accounting standards in Japan (Japanese Ministry of environment 2000) in environmental cost accounting as the core, construct an environmental accounting system including environmental indicators, and promote the development of Japanese enterprises in the environmental report. The German VDI standards and Japanese environmental accounting standards is to provide information for foreign exchange and communication, and the application in environmental protection measures in the ABC purpose is mainly to reduce the cost of environmental management and environmental protection measures, the United States have done better in this regard, they have suggestions on ABC are more familiar with, and make great efforts the enterprise is the preferred application of Activity-Based Costing in the environmental cost of environmental management and environmental protection.(2) environmental cost accounting model guided by material and energy transfer. To reduce the cost of the potential exists in the material, energy and water consumption reduction, but also related to reducing emissions of "three wastes", in order to discover the cost reduction potential, some of the material and energy circulation oriented accounting method to the development in Germany and the United states. Such as German materials, energy transfer, cost accounting and waste costing, and pure material cost accounting in the United states.There is a certain similarity between material energy transfer, cost accounting and waste costing. The basic idea is to reveal the transparency of the material circulation, and to distribute the environmental costs to these materials. At present, themethod of cost accounting for material and energy circulation oriented, the former is mature and with comprehensive methods, applicable to large consumption of different kinds of raw materials and auxiliary materials enterprises; the latter is more suitable for small businesses, because they used to complete the transfer of accounting methods will pay too high a price. Waste cost accounting can be regarded as the initial stage of material energy transfer cost accounting. Materials, energy, circulation, cost accounting include all materials and energy flows, while waste costing only focuses on the cost of the material lost in packaging, discards, and "three wastes". This leads to the waste of cost accounting has some disadvantages: first, the only waste and related circulation, so the consistency and transparency of material and value transfer is limited to a certain extent; secondly, some potential ecological efficiency in the process of product design focus. However，The precondition of waste costing is relatively small, so it is more easily implemented in enterprises, especially small and medium-sized enterprises.Pure material cost accounting is a method of calculating material loss cost as a traditional cost accounting tool. In view of the fact that it does not include labor costs and management costs in environmental protection activities, the disclosure of information is limited and further improvement is needed.(3) accounting model for investment decision service. This model will cost as an important environmental informationenterprise investment decision required for the process of investment in design and project decision-making, according to the environmental cost data were complete investment decision, which is of special significance. Such as the German VDI3800 standards in the C part, in this part, the VDI criterion is widely considered how to invest in environmental protection system in the calculations, lists a series of cost considerations, and provides information on how to calculate the cost.(4) consider the external cost accounting model. As for a specific enterprise, the environmental cost includes two parts: the external environment cost and the internal environment cost. The external environment cost refers to the compensation expenses caused by the adverse economic consequences caused by the economic activities of the enterprise. The internal environment cost refers to the environmental costs should be borne by the enterprises, including caused by environmental factors, and has definite fees shall be borne and paid by the enterprises, such as sewage charges, compensation fees, environmental management and environmental protection equipment investment. Considering the external cost accounting model, the external cost caused by the enterprise will be introduced into the environment cost calculation system, and the internal environment cost will be reduced to reduce the external environmental cost.To sum up, different patterns of environmental cost accounting reflect differences in different basic ideas, objectives and related methods. As shown in the following table:Classification model of environmental cost accountingTypes, basic ideas, main objectives, related methods Emphasize on calculation and environmental protectionThe cost accounting model identifies systematically andCalculate the cost of environmental protection. (1) foreign exchange;(2) to ensure the cost efficiency of environmental protection measures; the German VDI3800 standard (VDI2001); Japan Environmental Accounting Standards (Japan, Ministry of environment, 2000)Transfer of materials and energyOriented accounting model (1) finds ecological efficiency potential by modifying material flows;(2) considering environmental cost, material cost and production costImprove ecological efficiency, materials, energy transfer, cost accounting, waste costing, and apply activity-based costing in material and energy accountingInvestment decision serviceBusiness accounting modelIn the investment decision-making testConsider environmental cost factorsImprove investment decisions in product design procedures and environmental measures; the German VDI3800 guidelines (investments in pollution prevention) (VDI2001)Consider external costsThe accounting model concerns the neglected communityEnvironmental costs to bearThe external environment cost of strategy protection is internalized, and the internal environment cost is calculated by activity based costing(two) draw lessons from the environment cost accounting experience of Germany, the United States, Japan and other countries, and construct the enterprise environmental cost accounting model suitable for China's national conditions. At present, most enterprises in China are reluctant to take the initiative to calculate environmental costs and disclose corporate environmental information,Just calculate the cost of environmental protection under the pressure of environmental protection. Normally, only to determine the environmental cost and can not meet the demand of mining enterprise cost reduction potential, the cost driversnot to reveal the depth of material cost structure, opaque environmental cost accounting data provided by the unreasonable allocation of indirect cost. At the same time, the environmental cost calculation has not really considered the information demand of alleviating environmental pressure, and limited the calculation of the waste cost. In this mode, and environment related costs accounted for the proportion of the total cost of the product is relatively low, is not important, the scope also represent only a small part of the business environment and a large number of measures to integrate cost, material related costs are not involved, it can not provide enough information for the enterprise environment management decision. Therefore, from the ecological perspective, emphasis on the calculation of environmental cost accounting model is difficult to provide the relevant environmental damage, environmental restoration, the potential loss of useful information cost, ecological orientation did not reflect the environmental cost accounting, ignoring the impact of ecological efficiency of environment cost.The ultimate goal of environmental cost accounting is to promote enterprises to control costs, reduce energy consumption, improve ecological efficiency and maintain sustainable economic development. Analysis of material and energy circulation, according to the enterprise economic goals, environmental objectives and the requirements of coordination, various factors quantitative material flow system, find the waste into resources and material improvement links, optimization of environmental protection technology integration of enterprises, in order to improve the material utilization efficiency and reduce the environmental load of theenterprise purpose. At the same time, the use of the material flow cost accounting of this tool can also flow of information within the company to enhance the transparency of the material circulation, deepen the complex relationship between the operation system understanding of materials, construction can be found that the comprehensive database cost reduction potential and the correct evaluation of the improvement measures. The essential characteristics of the material flow cost accounting is the waste value of traditional cost calculation is difficult to clearly reflect as a "negative products" in the process of manufacturing enterprises to reflect, it breaks through the traditional product cost calculation ignores waste cost limitations, which can reflect the dynamic consumption of the value of natural resources waste, and guide enterprises to improve resource the utilization ratio of height to fully understand the waste reduction double effects to improve enterprise efficiency, reduce environmental load, achieve the goal of sustainable development. Therefore, from the point of view of controlling costs and finding the potential of ecological efficiency, the material and energy transfer oriented accounting model is suitable for China's national conditions.Paying attention to the environmental costs that should be neglected by society, and internalizing the cost of external environment is the key to correctly calculate the cost of an enterprise. The external environment and internal environment cost costs are caused by economic activities of the enterprise, in accordance with the "who benefits, who pays" principle, this part of the expenses shall be borne by the enterprise burden, but usually, for various reasons, such spending still can notaccurately reflect the burden of enterprise. Consider the external cost accounting model will cost internalization of the external environment, the use of certain methods of accounting recognition and measurement of corporations' impact on the external environment in the process of production and operation, and as part of the cost of enterprise, the original mainly by government contractors bear the environmental cost gradually change mainly by the enterprise to bear.In practice can be used in the physical unit and the monetary unit dual recognition and measurement of external environmental costs, and to find a reasonable method, the external environmental costs between different enterprises, units and departments to use the same resources to be allocated, effects of toxic and harmful substances not only to the confirmation and measurement of enterprise emissions in production and operation the impact caused to the environment, and measuring products after the sale in the use process may cause environment but also confirmed that the environmental impact caused by products and eventually scrapped when. Therefore, from the point of view of calculating enterprise cost correctly, it is more suitable to consider the external cost accounting model.。