环境会计之废物管理：澳大利亚地方政府的一项研究【外文翻译】.doc

1、1本科毕业论文（设计）外文翻译外文出处ENVIRONMENTALIST,2007（27）143154外文作者钱伟罗杰伯里特原文ENVIRONMENTALACCOUNTINGFORWASTEMANAGEMENTASTUDYOFLOCALGOVERNMENTSINAUSTRALIAINTRODUCTIONALONGWITHTHEGROWINGURBANPOPULATIONINAUSTRALIAINRECENTYEARS,WASTEGENERATIONHASGROWNRAPIDLYITISESTIMATEDTHATMORETHAN20MILLIONTONNESOFSOLIDWASTEISCOLLEC

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41、CLAIMTHATTHESUBSTANTIALENVIRONMENTALADVANTAGESFROMWASTERECYCLINGANDCOMPOSTINGGOFARBEYONDITSADVERSEINFLUENCETOTHEENVIRONMENTGANDY,1994CRAIGHILLANDPOWELL,1996ITCANBEINFERREDTHATDECISIONSMAYBEDIFFERENTIFDIFFERENTLEVELSANDSCOPESOFENVIRONMENTALCOSTSAREIDENTIFIEDANDUSEDSOURCEWEIQIAN,ROGERBURRITTENVIRONMEN

42、TALACCOUNTINGFORMANAGEMENTASTUDYOFLOCALGOVERNMENTSINAUSTRALIAJENVIRONMENTALIST,2007,271431548译文环境会计之废物管理澳大利亚地方政府的一项研究简介近年来随着澳大利亚城市人口的增长，废物的产生量也在迅速增长。据统计，全国每年有超过20万公吨固体废物在垃圾处理厂被收集和处理（澳大利亚统计局，1998）。有数据表明，澳大利亚是人均废物产生量水平最高的国家之一（澳大利亚环境部，2001）。由于生态系统消除废物对生态环境影响的能力有限，废物数量的增加，已成为一个挑战可持续发展的关键问题。这就产生了控制废物和材料回

43、收的问题。毫无疑问，当地政府在改善现状和达到可持续废物管理目标中扮演了一个重要的角色，这一目标旨在满足当地社区和未来子孙后代的需求。在澳大利亚，国内和地方废物，主要来自居民住宅。尽管电力公司对工业、商业和建筑业的废物处理负有责任，但最终对这类废物的处理却常常处在地方机构的掌控之下，因为大多数地方机构拥有相关处理设备。澳洲统计局（ABS）统计，澳大利亚地方政府每年在环境管理和废物管理上要花费2亿到3亿美元，这一支出在环保支出中占了大量的比例（例如在20002001年，当地政府在废物管理上的支出上升达到了环境支出总额的58。）（ABS，20002001）。由于日益增多的垃圾、土地价格的增加和更严格

44、的环境制度，废物管理成本正变得越来越昂贵，与环境的相关度也越来越高。传统的管理和会计方法对这些情况并不适用，因为它们在范围上不完整，并且忽略了环境效益和成本信息（美国环保局，1998）。90年代，环境会计的出现改变了传统会计的概念和方式（见圣吉，1993；爱泼斯坦，1996）。一些词语例如“全面”、“整体”、“真实”和“生命周期”都经常被使用于环境会计实践中，用以强调在管理决策中涉及面广的环境信息是多么的重要。在美国，一些研究机构已经研究了完全成本会计的发展和废物管理的生命周期评估（如美国环保局，1997；韦茨等，1999）。不过，这些研究使用的方法仅限于个案研究。在澳大利亚，尽管环境会计问题

45、在当地废弃物管理中的重要性已经被注意到，但对于这一新领域所进行的研究却相对较少。根据1992年提出的澳大利亚生态可持续发展战略中的废物最小化原则，完全生命周期方法论应当发展为可估9计垃圾填埋和废物处理设施完全成本的方法论。1998年，生态土地利用系统在澳大利亚的主要城市进行了一项有关废物处置收费的调查。他们调查了当前和未来的填埋处理成本、收费水平、地方当局征税水平和建立收费制度后的政策。结果发现，20世纪90年代以来，澳大利亚所有主要城市垃圾处理费用都有着明显增加。其中三分之一的城市计划进一步改变垃圾填埋的整体成本。然而，当前环境信息收集和报告仍然是一个挑战。正如澳大利亚环境部指出，澳大利亚废

46、物产生量数据是不完整的，在一些州和地区废物数据的收集活动是最近才开始的（2001）。废物管理会计性质的相对不准确和重要数据的空白使得区域间的对比变得更加困难。本文旨在了解澳大利亚地方政府关于环境成本和废物流动影响的报告对当前实施的环境议程的影响。本文的目的是使我们对澳大利亚有关废物管理实践的环境会计有一个大体了解，并将其用于政府监管机构和研究人员从而发现当地政府环境会计的障碍和机遇，并制定相应的政策，鼓励地方政府环境会计的发展。环境会计环境会计已被定义并应用在许多方面。本研究以圣吉的研究（1993）作为分析的基础，这是因为，大多数新近提出的环境会计定义，本质上仍是类似于“圣吉论断”的环境会计定

47、义。圣吉提出了几点当前环境会计的主要挑战。包括（1）收集的有关环境问题的信息不仅是金融的，也是非金融的；（2）估计未来潜在成本，而不是采用历史成本导向；（3）认识当前延伸到传统会计概念范围之外的交易环境。这些挑战突出了以下三个环境会计的基本特征。（一）直接货币和物流信息的核算环境会计是一个多维的结构，而不是单维的形式。它首先揭示了该组织捕捉经济足迹和生态足迹的责任，并把该组织的整体运作看作是一项既有经济影响又有生态影响的生态活动。（UNDSD，2001）。作为联合国可持续发展部门，环境会计程序管理司的决策包括对材料和能源的消耗、流通和最终处置，以及使关于潜在环境影响活动的成本、储蓄、收入货币化

48、。斯卡特杰和伯里特强调，在这两个方面找出重要和相关的可视化环境信息，可帮助企业了解在它们的环境管理活动中总的货币和物流的变化。（二）未来经常开支中隐性环境信息的核算10传统会计与环境会计的第二个区别是，环境会计信息的成本超出了传统成本的范围扩展到潜在隐性成本，未来成本和临时成本。隐性环境成本同经营过程、系统或设备间接关联，如涉及行政支助、法律服务和罚款，以及审计等成本。间接环境成本也涉及未来隐性成本。为了避免将来付出大量的环境和财务成本，现实可能需要一些开支去估计未来成本。在美国环保局的（1998）的解释里，未来成本通常为无形和不可预测的。环境负债也许会影响到有关组织长期有效的运作，但是，一些

49、预期的环境成本可能或多或少会在未来某个明确的时间点发生。例如，垃圾填埋区关闭或遵循某些已经颁布却还未生效的法规的未来成本。还有一些未来成本可能会也可能不会发生在某个时间点上，如不确定的未来补救或赔偿费用，以及未来管理变化带来的风险。这些成本的核算和影响将促使我们确认那些可能要在未来支付费用的现时义务（圣吉，1993）。（三）外部环境成本核算外部环境成本通常被称为“外部经济效果”，其通常作为假设的、合法的、以及常用边界出现在有关经济主体。虽然环境的影响超出了一个组织的界限，这可能会过于昂贵或无法补偿，但他们的确在自然环境或社会其他方面产生了影响。外部经济效果的例子包括空气污染对人类身体健康的影响、过度消耗自然资源和污水废气排放破坏生态系统。尽管外部环境成本在两种成本中所占成分较大，但是外部成本是无形的。相对于内部成本，外部成本更难以直接用货币形式计量（国际会计师联合会，1998）。不过，如果外部成本可以内部化，两者就可以达到平衡。盖尔和斯道科假定，经济主体可能更实际的考虑到外部成本就等同于即将发生的内部成本，因为每一类外部成本最终会被内部成本所反映。因此，外部成本可能会表现为恢复环境影响的成本或不引起外部性效果的成本。废物管理环境会计基于对以上环境会计基本概念和特征的讨论可以得出在以前的研究中，环境会计废物管理已经被研究者从三个不同视角探