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Institutionalization of environmental accounting in the United States

2019-04-02 来源: 51due教员组 类别: Essay范文

下面为大家整理一篇优秀的essay代写范文- Institutionalization of environmental accounting in the United States,供大家参考学习,这篇论文讨论了美国环境会计制度化。美国设置的环境会计制度,大部分都是根据大自然的资源的使用情况应该怎样去弥补过失而研制出的会计制度。环境会计可以说是为了人类的整体发展未来做准备,既要为生产带来财富,又要保证尽量少的破坏生态环境,它主要的工作职责就是核算出为了重建环境而预留出的资金的会计。

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Set of environmental accounting system in the United States, most of them are based on the nature of the usage of resources should be how to make amends and developed the accounting system, he can be summarized as: the meaning of environmental accounting is to prepare for future human's overall development, both to bring wealth for production, and to ensure that the destruction of the ecological environment of less as far as possible, and a main job duty is accounting set aside funds for reconstruction of environment accounting.

In the United States, the goals of environmental accounting have been developed by two agencies, the environmental protection agency and the chemical technologists association of America. They jointly believe that the activities of environmental accounting are not only closely related to the daily operation of enterprises, but also closely related to the external environment. Therefore, the goal of environmental accounting should contain many aspects, and should be divided into two stages to discuss, one stage for the basic goal, the other stage for the specific goal.

The basic objectives of environmental accounting in the United States are as follows: first, to bring profits and wealth to companies and entrepreneurs; second, while ensuring profits, environmental damage should also be considered, and economic improvement losses should be reserved for this purpose. This requires companies to take environmental protection into consideration when making business decisions, and make good business decisions when considering environmental protection issues. Sometimes, companies even need to invest some money to improve the environment.

Enterprises in the production, will be PaiFangChu certain pollutants, no matter what type of enterprise, will produce certain pollution, of which most old industrial enterprises discharge, while in the United States, the law stipulates that the pollutant emissions from by the enterprise production is not to exceed bid, or emit after processing, enterprise should be a part of the money, or put into artificial, these all belong to the scope of environmental accounting in the United States.

The environmental accounting in the United States has the following subjects, including cost accounting, asset accounting, liability accounting, owner's equity accounting and profit and loss accounting. In the setting of environmental accounting in the United States, environmental assets are the capital that some assets of an enterprise are capitalized into environmental costs. Environmental cost refers to the environmental cost reserved by an enterprise for the purpose of protecting the environment and repairing the damaged ecology.

First of all, the opportunity cost method is introduced. Opportunity cost method is to give up another objective when choosing one object of a project due to limited resources in production. For example, when people cut down a tree, they don't directly measure the value of the tree itself, but they measure the value of the product that can replace the tree, what is its maximum loss value.

Then I will introduce the shadow price method. From the perspective of economy, shadow price refers to the income brought when some resources are invested in production. The meaning of shadow price is the relationship between the abundance of resources and the value of products. The richer the resources are, the lower the price will be.

The disclosure of environmental accounting appeared very early in the United States, and the emergence of environmental accounting is mainly due to the government's requirements and the demand of the capital market. Now, most enterprises in the United States have environmental accounting disclosure, among which, large companies and listed companies do relatively well in this regard.

There are many forms of disclosure. Some large companies can make announcements through TV, and small companies can also make announcements through newspapers. However, many listed companies have a way of announcement, that is, they can make announcements through annual reports.

There are many kinds of environmental information disclosed by listed companies in the United States, among which governance environment is the issued policy, the cost of governance environment and the liability for governance environment. When disclosing the costs of environmental governance, include the costs of environmental investments. In the disclosure of environmental liabilities, the possible environmental impact of enterprise production is taken into account, and the funds for environmental improvement are calculated.

The form of disclosure mainly adopts the form of quantitative disclosure.

Disclosure is highly valued at the top of the company.

The United States attaches particular importance to environmental protection, mainly through governmental coercion. Its main practices include the following:

There is a set of perfect legal regulations, mainly including the law on resource protection and recycling and the regulations on underground storage boxes, etc. Many laws clearly stipulate the whole steps from production, discharge to cleaning.

The financial accounting standards board of the United States has also made normative provisions for the disclosure of environmental accounting, and the institute of certified public accountants of the United States has also issued "environmental accounting liability compensation report" and other information.

In the United States, sound laws and regulations are the key to controlling environmental damage. They are mainly divided into two stages: the first stage is to monitor whether the pollutants discharged are up to the standard, and the second stage is to monitor whether the enterprises deal with the pollution. Environmental monitoring covers a wide range of areas, including groundwater pollution monitoring, forest resource monitoring, land and soil monitoring and air quality monitoring. The laws and regulations promulgated are the pollution prevention law, the resource protection and restoration law, the clean air law and the clean water law.

At the same time of legal supervision, the United States also implements the method of joint management between the securities regulatory department and the environmental protection department. The environmental protection department regularly reviews the environmental information disclosure of enterprises, and punishes unqualified enterprises.

Unified accounting method is a means to clarify supervision. In order to facilitate management, the United States has developed a set of clear environmental accounting measurement standards, the main contents of which are as follows:

The financial accounting commission of the United States promulgated the "contingent accounting", which stipulates that as long as an enterprise has property losses and liabilities related to environmental problems during production, they shall be disclosed in the environmental accounting information.

In the work, environmental accounting personnel should be evaluated, those responsible for the work and those who make contributions to environmental accounting should be rewarded, and those who damage the environmental accounting system should be punished.

In this case, dow chemical company of the United States is taken as a sample. Our company has a complete set of waste treatment plan, which has a detailed process from pollutant discharge, to pollutant reuse, and finally to pollutant treatment. Through several years of efforts, the amount of pollution is reduced every year.

This example takes general motors as the sample. General motors is an old automobile manufacturer. However, its automobile exhaust emission has been high throughout history.

This example takes exxonmobil as a sample. The company follows the goal of reducing waste emissions, using new energy and reducing land use efficiency.

In this case, the us steel company is taken as a sample. An environmental management committee is set up within the company to treat and discharge waste water in order to reduce pollution and overall cost, thus strengthening the protection of air environment.

In this example, the international paper company is taken as a sample. Its main measure is to repair environmental protection facilities and help the company reduce pollution.

Now with environmentally friendly development trend of development of the society, emphasize the importance of protecting the environment for the society as a whole, and the development of the society requires enterprises to create wealth, therefore, environmental accounting as enterprise production link with the protection of the environment, plays an important role, the production of environmental accounting, effectively control the enterprise production of economic loss caused by damage to the environment, to financial ahead of time, reduce costs of environmental protection enterprise, the enterprise and society have an important role.

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