环境成本会计【外文翻译】

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1、原文：EnvironmentalCostAccountingEnvironmentalmanagementaccountingservesasamechanismforidentifyingandmeasuringthefullspectrumofenvironmentalcostsofcurrentproductionprocessesandtheeconomicbenefitsofpollutionpreventionorcleanerprocesses,andtointegratethesecostsandbenefitsintoday-to-daybusinessd

2、ecision-making.Forthelastdecade,corporateenvironmentalaccountinghasgainedincreasedimportanceinpractice,ofwhichcostaccountingreceivesmostattention.Thispapergivesanoverviewoftheapproachesofenvironmentalcostaccounting.Keywords:environmentalcost,environmentalprotection,environmentalmanagementa

3、ccountingIntroductionInrecentyears,EnvironmentalManagementAccounting(EMA)hasbeenattractingincreasingattentionthroughouttheworld.Therearevariousdefinitionsofenvironmentalmanagementaccounting,butessentially,anenvironmentalmanagementaccountingsystemcanbethoughtofasamanagementaccountingsystemt

4、hathasbeenrefinedsoastoenableusersofthesystemtobeprovidedwithinformationthatreflectstheenvironmentalperformanceoftheorganisation.TheUnitedNationsDivisionforSustainableDevelopmenthasreferredtoenvironmentalmanagementaccountingsimplyas“doingbetter,morecomprehensivemanagementaccounting,whilewe

5、aringanenvironmentalhatthatopenstheeyesforhiddencosts”.Theinformationgeneratedfromanenvironmentalmanagementaccountingsystemmightbeofafinancialnature(forexample,thequantificationofenvironmentalcosts),oritmightbeprovidedinphysicalterms(suchastheamountofelectricityusedwithinaparticularprocess

6、).Eitherway,themotivationfordevelopingsuchasystemwouldbetoprovideafoundationforanorganisationtoimprovebothitsenvironmentalandfinancialperformance.Generally,companiesarespendingsignificantamountofmoneyonpollutionabatementandcontrol.Inmostcasesthesecostsrepresentthemostobviousandmosteasilyme

7、asuredenvironmentallyrelatedcosts.Butitisonlyatopofaniceberg.Hiddenenvironmentalcostsmaybegreaterthanexpenditurestopollutionabatementandcontrolanduncoveringofthesehiddencostscanprovidesignificantopportunitiesfordecisionmakingandbusinessplanning.EnvironmentalCo