Anonymous
Anonymous asked in 社會及文化語言 · 1 decade ago

望高手幫忙翻譯...中譯英...(不要直接用軟件翻譯的)

传统财务会计的成本仅限于企业经济活动中市场交易所产生的经济成本,具体来说就是与经济活动有关的物质成本、人力成本和部分自然资源成本,没有或没有全部反映由于经济活动而带来的环境成本和自然资源成本。从而导致了虚夸的收益)进而鼓励了以牺牲环境、透支未来而取得当前利益的作法)无视企业的持续发展。由于成本计算的不合理使得传统财务会计不能正确反映经济活动中所发生的全部成本,也就无法为企业制订正确的政策提供正确的信息。由此可见传统财务会计的成本范围不符合可持续发展的要求,现代企业要想实现可持续发展就必须改变自己的成本范围。

绿色会计的成本范围是按照可持续发展的要求来确定的。它不仅反映了经济活动中的经济成本,也反映了经济活动所产生的非经济成本。具体来说,它所反映的是社会总成本。这种社会总成本由与经济活动有关的物质成本、人力成本、自然资源成本和环境污染成本组成。从而就全面的计量和揭示了企业生产活动给社会生态环境带来的后果,为企业制订正确的政策提供正确的信息。由此可见,绿色会计中的社会总成本全面地反映了经济活动中所产生的成本,符合可持续发展的要求。

可持续发展的基本目标就是在实现经济发展的同时,提高自然资源的利用率和减轻环境污染程度,实现经济、社会和环境的“三赢”。因此在经济发展过程中在注重经济效益的同时,必须要考虑社会效益和环境效益,三方面一起抓。

传统的财务会计在经济人假设的影响下,认为企业最大的目标就是实现自身的经济效益最大化,而对于社会效益、环境效益等影响到社会发展的非经济效益则不予考虑。很明显,在可持续发展已经成为现代企业的发展战略的条件下,这种只考虑经济效益的行为是不符合可持续发展要求的。

绿色会计在注重经济效益的同时,也考虑社会效益和环境效益,认为只有实现三者的最大化企业才有可能实现可持续发展。也就是说,绿色会计核算的是社会总收益(社会总收益*经济效益+社会效益+环境效益),偏重一种而忽视其他的效益都不能称之为是可持续发展的企业。

可持续发展是一项社会系统工程,它要求社会公众广泛参与进来,因此,也就要求在经济、社会和环境方面所有相关人员都能了解企业经济、社会和环境方面的成本和效益。传统企业财务报告的使用者一般是与企业有着紧密经济联系的单位或个人,如企业所有者、投资者、债权人、政府部门、金融机构以及其他社会公众。这些单位或个人不仅人数少,而且仅仅只是关心企业的经济效益,无法满足可持续发展的要求。而绿色会计报告的使用者是在经济、社会和环境方面所有相关人员)包括企业管理当局、投资者、企业所有者!企业所在社区整个社会、环境保护部门、企业职工及附近的居民。出于各种不同的要求和目的,他们需要了解绿色会计的会计报告。使用者的增加会促使企业不断完善自己的会计制度,从而更好的满足可持续发展的要求。

我國發展環境會計的研究起步較晚,直到20世紀80年代末才引進環境會計理論。90年代,才開始陸續有介紹、引進環境會計文章的出現。1994年我國政府制訂了《中國21世紀議程-人口、資源與環境》白皮書。十七大報告將可持續發展確定為我國社會、經濟、環境協調發展的基本戰略目標,大力發展生態經濟,從而在客上要求我國建立環境會計體系,以確保可持續發展戰略的實施和生態經濟發展的需要。

但至今,我國有關環境會計的研究還尚未形成完善的體系。目前,國家對污染重大的企業如礦業、化工企業、石油天然氣企業等主要通過環保部門征收排污費以加強環境保護。但這些費用并不能滿足恢復環境所需的支出。對于企業所消耗的自然資源,除國家征收的資源補償費、資源稅等外,自然資源均無償使用,而礦產資源補償費等相對于資源的價值也只是相當小的一部分。同時國家規定以銷售資源產品數量或自用產品數量作為課稅數量,使資源的利用情況被忽視,造成資源浪費。

目前企業對有關環境費用的支出在帳務處理上大都記入管理費、其它業務支出、銷售費等,只有少數記入生產成本,使企業不能有針對性地對其發生的環境問題進行處理,也沒有稅收和其他方面的優惠措施,從而達不到從根本上治理環境的積極性。

2 Answers

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    Of traditional financial accounting of the costs of economic activities is limited to the enterprise market, the economic costs arising from transactions, specifically the physical and economic activity related to costs, labor costs and part of the cost of natural resources, no or not all reflected in economic activity brought about by the cost of the environmental costs and natural resources. Leading to the exaggeration of the gains) and then encouraged at the expense of the environment, advance the interests of the future access to the current practice) ignore the sustainable development of enterprises. Due to the unreasonable cost makes the traditional financial accounting does not correctly reflect the economic activities took place the full costs and are unable to formulate the right policy for the enterprise to provide correct information. This shows that the cost of the scope of traditional financial accounting does not meet requirements of sustainable development, a modern enterprise in order to achieve sustainable development, we must change the scope of its costs.

    The cost of the scope of green accounting in accordance with the requirements of sustainable development, determined. It not only reflects the economic costs of economic activities, but also reflects the economic activity generated by the non-economic costs. Specifically, it reflects the total cost of the community. The total cost of this social and economic activities by the material costs, labor costs, the cost of natural resources and environmental pollution cost components. So on a comprehensive measurement and revealed the production activities on the consequences of the socio-ecological environment for enterprises to formulate the right policy to provide correct information. This shows that green accounting in the social total cost of a comprehensive reflection of the economic activity generated by the cost, consistent with sustainable development.

    2010-02-20 17:20:40 補充:

    The basic objective of sustainable development is to achieve economic development, improve the utilization of natural resources and reduce environmental pollution and the degree of realization of economic, social and environmental "win." Therefore,

    2010-02-20 17:20:54 補充:

    in the process of economic development, while paying attention to economic benefits, we must take into account social and environmental benefits, three side by side.

    2010-02-20 17:21:30 補充:

    The traditional financial accounting in the economy were under the influence of assumptions that the company's biggest goal is to maximize the economic benefits of realizing their own, and for social and environmental benefits such as impact on social development

    2010-02-20 17:21:44 補充:

    of the non-economic benefits are not be considered. It is clear that sustainable development has become a modern enterprise development strategy under the conditions only consider the economic benefits of such behavior is incompatible with sustainable development requirements.

    2010-02-20 17:22:44 補充:

    Green Accounting in the emphasis on economic efficiency, while also considering social and environmental benefits that only the maximization of the three companies to achieve sustainable development is possible. In other words, green accounting is the total social benefits

    2010-02-20 17:23:12 補充:

    (social total revenue * economic + social + environmental benefits), emphasis on the benefits of a the expense of other sustainable development can not be called business.

    2010-02-20 17:23:16 補充:

    Sustainable development is a social project, it requires extensive public involvement, therefore, also required in the economic, social and environmental aspects of all relevant players were able to understand the business of

    2010-02-20 17:23:39 補充:

    economic, social and environmental costs and benefits. Traditional enterprise users of financial reports generally have close economic ties with the business units or individuals, such as business owners, investors, creditors, government departments, financial institutions and other social public.

    2010-02-20 17:24:03 補充:

    These units or individuals is not only fewer, but merely concerned about the economic efficiency of enterprises, can not meet the requirements of sustainable development

    2010-02-20 17:24:19 補充:

    . And green accounting report users are in the economic, social and environmental aspects of all relevant staff) including corporate management, investors, business owners! Business communities in the whole society, environmental protection

    2010-02-20 17:24:37 補充:

    departments, enterprise workers and nearby residents. For a variety of different requirements and purposes, they need to understand the green accounting and accounting reports. The user's increase would induce corporations to constantly improve their accounting system to

    2010-02-20 17:24:48 補充:

    better meet the requirements of sustainabledevelopment.

    2010-02-20 17:25:03 補充:

    The development of environmental accounting research in China started late, until the 20th century until the late 80s the introduction of environmental accounting theory. 90 years, only started one after another, presentations, the introduction of environmental

    2010-02-20 17:25:15 補充:

    accounting articles appear. 1994 Chinese Government formulated the "China Agenda 21 - Population, Resources and the Environment" white paper. 17 Great report will be sustainable development, defined as the social, economic, and environmental

    2010-02-20 17:26:44 補充:

    development of the basic strategic objectives, to develop ecological economy, resulting in our customers to request the establishment of environmental accounting system to ensure that the implementation of the strategy of sustainable development

    2010-02-20 17:26:56 補充:

    and eco-economic development needs.

    2010-02-20 17:27:08 補充:

    But so far, China's research on environmental accounting is not yet formed a complete system. At present, the state of pollution of major enterprises such as mining, chemical industry, oil and gas companies and other major sewage charges by the

    2010-02-20 17:27:20 補充:

    environmental protection departments in order to strengthen environmental protection. However, these costs and does not meet the expenditure required to restore the environment. Of natural resources consumed by an enterprise, in addition to the

    2010-02-20 17:27:29 補充:

    compensation fee collected by the state, resource tax endures, natural resources are free to use, while the mineral resources such as the value relative to the resources, only a very small part of it. At the same time stipulated by the state to sell or own

    2010-02-20 17:27:41 補充:

    resources, the number of products the number of products as the number of assessment, so that the use of resources is ignored, resulting in waste of resources.

    2010-02-20 17:27:51 補充:

    At present the cost of business expenditure on environment-related accounting treatment generally credited to the management fees, other operating expenses, sales charges, only a few credited the cost of production, so that enterprises can not occur

    2010-02-20 17:28:03 補充:

    in a targeted manner to its deal with environmental problems, nor did tax and other incentives to reach a fundamental environmental management initiative.

    2010-02-20 17:28:49 補充:

    ~完~

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  • 1 decade ago

    The cost of traditional financial accounting is limited to the enterprise market marked economic costs, specifically, and economic activities and material costs, manpower costs and the cost of some natural resources, is all reflect the view of the economic activity and environmental costs and the cost of natural resources. Thus led to 虚夸 of revenue) which in turn encouraged at the expense of the environment, overdrafts, which have been acquired in the future benefit of) total neglect of the enterprise's continuous development. Due to the unreasonable cost calculation so that the traditional financial accounting does not correctly reflect the economic activity in the full cost, for formulates the right policy provides the correct information. This shows the traditional financial accounting cost does not conform to the requirements of sustainable development, modern enterprises in order to achieve sustainable development in relation to the cost of change.

    2010-02-20 17:36:06 補充:

    Green accounting cost in accordance with the requirements of sustainable development. It not only reflects the economic activities of the economic costs, and reflect the economic activity generated by non-economic costs. Specifically, it reflects the total cost of the community.

    2010-02-20 17:38:37 補充:

    The total cost of this kind of social and economic activities by the material cost-the cost of natural resources and environmental costs of pollution.

    2010-02-20 17:38:51 補充:

    To the full range of metering and reveal the enterprise production activities to the social consequences of ecological environment, formulates the right policy provides the correct information.

    2010-02-20 17:38:56 補充:

    This shows that green accounting of the total cost of the society in a comprehensive reflection of the economic activity in the costs, in accordance with the requirements of sustainable development.

    2010-02-20 17:39:44 補充:

    The basic objective of sustainable development is to achieve economic development and improve the utilization of natural resources and environmental pollution, the realization of economic, social and environmental-win-win of “. ”

    2010-02-20 17:39:49 補充:

    Therefore in the process of economic development in focusing on the economic benefits at the same time, you have to take into account both social and environmental benefits, the three parties.

    2010-02-20 17:40:21 補充:

    Traditional financial accounting in assumed under the influence of the view that the goal is to realize the economic benefits of itself, and for maximizing the benefits of social and environmental benefits, and so affect the social development of the non-economic benefits.

    2010-02-20 17:40:27 補充:

    It is obvious that in sustainable development has become a modern enterprise development strategy, this only consider the economic benefit of behavior is not in line with the requirements of sustainable development.

    2010-02-20 17:41:37 補充:

    Green accounting to pay attention to the economic benefits at the same time take into account both social and environmental benefits, that only implement the maximization of business is possible to achieve sustainable development.

    2010-02-20 17:41:42 補充:

    In other words, green accounting of the total receipts of the community, social and economic benefits for the total receipts * + social benefits + environmental benefits), has a bias in a blind us to the other benefits will not be called sustainable development enterprise.

    2010-02-20 17:43:19 補充:

    Sustainable development is a social system engineering, it requires the public a wide range of stakeholders, as a result, it requires that economic, social and environmental aspects of all stakeholders to understand the economic, social and environmental costs and benefits. .

    2010-02-20 17:43:36 補充:

    Traditional corporate financial reports are generally have close economic and business contact or personal, such as business owners, investors and creditors, government departments, financial institutions and other public.

    2010-02-20 17:43:50 補充:

    These units or individuals not only there, and only care about the economic benefits of the enterprise to meet the requirements of sustainable development.

    2010-02-20 17:44:10 補充:

    And green accounting reports the economic, social and environmental aspects of all the relevant officers) including enterprise management, investors and business owners!

    2010-02-20 17:44:23 補充:

    enterprise communities of the whole community, environmental protection Department, enterprises'staff and nearby residents.

    2010-02-20 17:44:30 補充:

    For a variety of different requirements and objectives, they need to know about green accounting and accounting reports. Users will encourage enterprises to improve their own accounting system, so as to better meet the requirements of sustainable development.

    2010-02-20 17:45:02 補充:

    I national development environmental accounting of late starting (grammar, until the 20th century until the late 1980s introduction environmental accounting theory.

    2010-02-20 17:45:12 補充:

    In the 1990s only)-Earth (album) a region overview, introduction environmental accounting article of May. In 1994 I States Government regulatory the Chinese Hollywood Conference-population, resources and environmental law, the white book.

    2010-02-20 17:45:44 補充:

    Seventeenth NPC report will be upwardly development cards for my national social, economic and environmental Association of harmonic development of fundamental strategic objectives and development economy,

    2010-02-20 17:45:49 補充:

    ecology and in [citation needed] asked me to guest on the establishment of national environmental accounting systems in order to ensure to upwardly development strategy for the implementation of ecological and economic development needs.

    2010-02-20 17:46:51 補充:

    But so far, my country-related environmental accounting research also has not yet been formed sound systems. At present, the national market for pollution in major enterprises such as the mining industry, chemical industry enterprises, petroleum natural gas company,

    2010-02-20 17:47:04 補充:

    and so the main passage conservation branch of the levy of sewage fees to strengthen environmental protection). But these are not used to consumers Lake WRT environmental expenses.

    2010-02-20 17:48:00 補充:

    To contribute to the company's natural resources, in addition to the national collection of resources and provisional 償, resource tax and so on, all natural resources,

    2010-02-20 17:48:11 補充:

    and the foremost use mineral production resources such as universal service fee for the 償 phase aimed at achieving the resource value is quite small. Also for countries with a view to selling resource products of or self-used products of as Tuesdays with Morrie of taxes,

    2010-02-20 17:48:16 補充:

    so that the resources of use case languish, leading to resource the CTV television network.

    2010-02-20 17:48:43 補充:

    The current business environment is to contribute to a fee for expenses and value added services in the implementation of a Word,

    2010-02-20 17:48:57 補充:

    one finds Nikki on into management, other industrial services expenditures, sales to consumers, and so on,

    2010-02-20 17:49:15 補充:

    only the least number 86 in production costs, the company cannot have biographies of living persons to contribute to their phylogenetic of environmental problem under processing,

    2010-02-20 17:49:21 補充:

    no tax and other aspects of Prime measures, [citation needed] and not [citation needed], towns and villages with a packet sniffer governance environment of polar's rule.

    2010-02-20 17:50:21 補充:

    ~完~

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