外文翻譯--通過綠色會(huì)計(jì)有色眼鏡教學(xué)環(huán)境會(huì)計(jì)

1、<p>　　本科畢業(yè)論文（設(shè)計(jì)）</p><p>　　外 文 翻 譯</p><p>　　外文題目 Accounting Through Green-Colored Glasses </p><p>　　外文出處 Issues in Accounting Edu

2、cation,1997:P129-140 </p><p>　　外文作者 Stephan E.Sefcik,Naomi S.Soderstrom, </p><p>　　Christopher H.Stinson </p>&

3、lt;p><b>　　原文：</b></p><p>　　Accounting Through Green-Colored Glasses:</p><p>　　Teaching Environmental Accounting</p><p>　　Stephan E. Sefcik, Naomi S. Soderstromand Chr

4、istopher H. Stinson</p><p>　　ABSTRACT: Many firms are finding that some of their most costly and challenging accounting problems are in the environmental area. Environmental accounting can be defined simply

5、as understanding, recognition and incorporation of the impact of environmental issues upon a firm's traditional accounting sub-systems. This paper describes how environmental accounting issues can be incorporated int

6、o existing courses or made the focus of a new elective. Environmental accounting issues provide an interes</p><p>　　THE major thrust of the Accounting Education Change Commission's (AECC) recommendations

7、 is to broaden the scope of accounting education. The traditional approach to teaching accounting has been to provide students with a mle-oriented taxonomy where textbook-style problems fit neatly into specific topical c

8、ells. Many educators feel that this approach has become inadequate for the increasingly complex accounting issues that students will have to address throughout their careers. Classroom boundari</p><p>　　Inco

9、rporating environmental accounting issues into accounting curricula can broaden the scope and impact of accounting education in a manner consistent with the AECC's recommendations. In this paper, we provide examples

10、of topics that can be used to incorporate environmental accounting issues into existing accounting classes. Specifically, we discuss how environmental issues can be incorporated into existing courses covering financial a

11、ccounting, managerial accounting, information systems, audit</p><p>　　BACKGROUND</p><p>　　In the academic accounting literature of the 1970s, "environmental accounting" was considered

12、part of the more general area of "social accounting" (e.g., Belkaoui 1976; Ingram 1978; Ramanathan 1976; Rockness et al. 1977; Spicer 1978). Possibly because there were few explicit economic or legal consequenc

13、es associated with social accounting, broad academic interest in this area soon faded. However, in the past decade there has been a substantial increase in international, federal, state and even l</p><p>　　C

14、ritics (and cynics) view the term "environmental accounting" as an oxymoron. However, a more appropriate characterization is that the term is a juxtaposition of two, once unrelated, disciplines. Still, a clear

15、definition is somewhat elusive. In our view, environmental accounting is not "accounting for the environment," or a course in how to value "natural" assets like old-growth timber or the spotted owl. I

16、t is not a course in how to prepare an Environmental Impact Statement. Further, it is imp</p><p>　　Some may fear that characterizing the environment with numbers or incorporating environmental impact in the

17、bottom line would co-opt ethical and moral imperatives. However, through environmental accounting, an attempt is made to provide better input into the decision making process about environmental impacts. For example, in

18、a capital budgeting context incorporating environmental issues may change the focus of decision making. When the additional costs of remediating a polluted site following o</p><p>　　The remainder of the pape

19、r explores environmental issues within the accounting subdisciplines and investigates some of the synergies among them that are facilitated through the study of environmental accounting.</p><p>　　FINANCIAL A

20、CCOUNTING</p><p>　　Inclusion of environmental issues can enhance classroom discussion of basic Financial Accounting issues such as definition and measurement of assets and liabilities. In particular, three g

21、eneric areas can be explored within an environmental context: (1) capitalization versus expensing of costs; (2) disclosure and recognition of contingent liabilities; and (3) mandatory and voluntary disclosure practice.&l

22、t;/p><p>　　Several technical accounting rules guide the financial reporting of environmental concerns. Some of the major standards and guidelines addressing environmental issues include: Statement of Financial

23、Accounting Standards (SFAS) No. 5 on contingent liabilities (1975); Financial Interpretation (FIN) No. 14 on interpreting SFAS No. 5 (1976); SFAS No. 38 on pre-acquisition contingencies of purchased enterprises (1980); E

24、merging Issues Task Force (EITF) Issue No. 89- 13 on accounting for the cost of a</p><p>　　Course topics related to these regulations could include accounting for containment of environmental contamination a

25、nd treatment costs; estimation and recognition of contingent environmental liabilities; and disclosure of pending or threatened legal action and of material effects of environmental compliance on capital expenditures, ea

26、rnings and competitive position. In addition to covering technical procedures, implications of financial accounting rules for firm valuation, stakeholder wealth and</p><p>　　Consistent with AECC recommendati

27、ons, these topics facilitate discussion of the economic consequences of accounting pronouncements. For example, promulgation of accounting rules can be viewed as a political process. Accounting rules frequently reflect a

28、 compromise or economic trade-off between different parties competing for scarce resources. Financial statement users demand more and better disclosures about the firm and its activities. The firm and its management, how

29、ever, may resist revealing </p><p>　　MANAGERIAL ACCOUNTING</p><p>　　Some of the more interesting environmental accounting challenges faced by practitioners are in the managerial accounting area,

30、 although the basic techniques currently taught in accounting classes still apply or can be adapted. Four main managerial accounting topics that can be explored within an environmental context are: (1) product costing an

31、d allocation of overhead costs (e.g., as in activity-based costing); (2) capital budgeting; (3) responsibility accounting; and (4) life cycle analysis. In</p><p>　　Environmental accounting applications in ma

32、nagerial accounting cases provide students an opportunity to solve problems in unfamiliar, but contemporary, settings. For example, hazardous waste disposal costs are often simply accumulated in a general overhead accoun

33、t. This treatment can adversely affect product costing decisions, production decisions and management performance evaluation if only a few of the firm's product lines generate the waste (Hamner and Stinson 1995). App

34、ropriate tracing of c</p><p>　　The environmental setting is ideal for critical evaluation of alternative managerial accounting methods and their behavioral implications. Environmental issues can be used to f

35、rame discussion of decision-making processes and management's planning and control functions. The impact of environmental concerns can be investigated in the areas of responsibility accounting, job costing and overhe

36、ad allocation, variance analysis, cost behavior and analysis, and capital budgeting. Potential modifications</p><p>　　Classroom discussion of managerial accounting issues can be linked easily to financial ac

37、counting, tax and other issues. Environmental strategies chosen by a firm may affect both the current and future health status of employees and other stakeholders (see for example, the MultiPaint, Inc. case by Bowen et a

38、l. 1996). Another example is accounting for environmental mitigation costs associated with building new facilities. Communities, states and national governments commonly require firms to pay </p><p><b>

39、;　　譯文：</b></p><p>　　通過綠色會(huì)計(jì)有色眼鏡：教學(xué)環(huán)境會(huì)計(jì)</p><p>　　史蒂芬 瑟夫奇克，納奧米 索德斯特姆，克里斯托福 斯廷森</p><p>　　摘要:許多公司發(fā)現(xiàn),它們的一些很昂貴且具有挑戰(zhàn)性的會(huì)計(jì)問題也出現(xiàn)在環(huán)境區(qū)域。環(huán)境會(huì)計(jì)可以被定義為簡(jiǎn)單的認(rèn)識(shí)、識(shí)別和司法部對(duì)環(huán)境問題的影響在公司的傳統(tǒng)會(huì)計(jì)子系統(tǒng)。摘要敘述了一種環(huán)境會(huì)

40、計(jì)處理問題可以被納入或現(xiàn)有的課程成為一個(gè)新的選修焦點(diǎn)。環(huán)境會(huì)計(jì)核算,現(xiàn)代而又很有意思功能綜合方法,幫助學(xué)生理解之間的關(guān)系以及不同領(lǐng)域的會(huì)計(jì)(即金融、管理、信息系統(tǒng)、審計(jì)、稅務(wù))，描述的例子包括在上述各領(lǐng)域的環(huán)境問題。</p><p>　　我國會(huì)計(jì)教育變革委員會(huì)（AECC）建議的主要目的是擴(kuò)大了會(huì)計(jì)教育的范圍。傳統(tǒng)的教學(xué)方法會(huì)計(jì)一直是提供一個(gè)大中型面向分類的學(xué)生在教科書式的問題，適合特定專題整齊細(xì)胞。許多教育學(xué)家認(rèn)

41、為，這種做法已成為日益復(fù)雜的會(huì)計(jì)問題，學(xué)生將必須解決其整個(gè)職業(yè)生涯不足。與財(cái)務(wù)，管理和其他會(huì)計(jì)分支學(xué)科的界限會(huì)干擾既定課堂學(xué)習(xí)納入決策來自這些地區(qū)的每一個(gè)信息的學(xué)生。幾個(gè)真實(shí)世界的會(huì)計(jì)問題今天可以很方便地隔離成一個(gè)單一的會(huì)計(jì)分支學(xué)科或方法。可用的解決方案不應(yīng)當(dāng)限制的辦法來解決問題，相反，問題應(yīng)該推動(dòng)解決途徑。如會(huì)計(jì)教育工作者，我們必須準(zhǔn)備我們的學(xué)生能以這種方式來應(yīng)對(duì)會(huì)計(jì)問題。最重要的技能，我們可以教我們的學(xué)生是評(píng)價(jià)會(huì)計(jì)問題嚴(yán)重，并考慮在

42、其分析的過程中多種方法。因?yàn)榄h(huán)境問題影響會(huì)計(jì)的各個(gè)領(lǐng)域，說明如何把信息與來自多個(gè)會(huì)計(jì)的方法，從而使學(xué)生對(duì)會(huì)計(jì)理論及應(yīng)用更深入，更廣泛地了解一個(gè)特別有效的工具。</p><p>　　會(huì)計(jì)課程納入環(huán)境會(huì)計(jì)問題的方式可以擴(kuò)大與AECC的建議相一致的范圍和會(huì)計(jì)教育的影響。在本文中，我們提供了可用于現(xiàn)有的會(huì)計(jì)類納入環(huán)境會(huì)計(jì)問題的主題實(shí)例。具體來說，我們將討論如何將環(huán)保問題都可以納入到現(xiàn)有的課程包括財(cái)務(wù)會(huì)計(jì)，管理會(huì)計(jì)，信息系

43、統(tǒng)，審計(jì)或稅務(wù)。例子包括，說明在這些領(lǐng)域的環(huán)境問題。雖然每個(gè)分支學(xué)科，是分開處理，我們也考慮區(qū)域間的相互作用。我們進(jìn)一步討論建立一個(gè)獨(dú)立的環(huán)境會(huì)計(jì)選修一定的優(yōu)勢(shì)。最后，本附錄部分環(huán)境會(huì)計(jì)問題，在現(xiàn)有的許多案件發(fā)生，這些例子來說明如何促進(jìn)環(huán)境會(huì)計(jì)核算的基本問題的討論，同時(shí)強(qiáng)調(diào)對(duì)會(huì)計(jì)職能的綜合性質(zhì)。</p><p><b>　　背景</b></p><p>　　在20世紀(jì)

44、70年代會(huì)計(jì)學(xué)術(shù)文獻(xiàn)中，“環(huán)境會(huì)計(jì)”的一部分，被認(rèn)為是“社會(huì)會(huì)計(jì)”更廣泛的領(lǐng)域（如Belkaoui 1976;英格拉姆1978;拉馬納坦1976; Rockness等人1977;斯派塞1978年）。可能是因?yàn)楹苌儆忻鞔_的經(jīng)濟(jì)與社會(huì)會(huì)計(jì)或相關(guān)的法律后果，廣泛的學(xué)術(shù)興趣在這方面很快消退。然而，在過去十年里一直是國際，聯(lián)邦，州和地方環(huán)境法規(guī)，甚至大幅增加，以及在從環(huán)境違法違規(guī)產(chǎn)生的訴訟案件數(shù)量急劇增加。由于這些變化的影響（以及和其他商業(yè)做法）

45、會(huì)計(jì)的所有領(lǐng)域，“環(huán)境會(huì)計(jì)”的審議提供了一個(gè)機(jī)會(huì)，探討如何應(yīng)對(duì)新的會(huì)計(jì)慣例的法律，經(jīng)濟(jì)，管理，甚至道德壓力的學(xué)生。此外，公司正越來越多地發(fā)展和改善自己的環(huán)境會(huì)計(jì)的戰(zhàn)略和制度（斯密德亨尼1992）。可以說，未來之間的成功和不成功的企業(yè)的主要區(qū)別是它們?nèi)绾窝杆?，有效地?yīng)對(duì)這一新的挑戰(zhàn)。由于環(huán)境戰(zhàn)略和系統(tǒng)變得如此重要，在競(jìng)爭(zhēng)激烈的市場(chǎng)，給我們的學(xué)生在敏感的會(huì)計(jì)課程環(huán)境問題提供了一個(gè)很好的機(jī)會(huì)，以應(yīng)付這一挑戰(zhàn)。</p><p

46、>　　批評(píng)者（而憤世嫉俗）查看矛盾一詞作為“環(huán)境會(huì)計(jì)”。然而一旦無關(guān)，更合適的特征是這個(gè)詞是兩個(gè)并列的學(xué)科。不過，一個(gè)明確的定義有點(diǎn)難以捉摸。我們認(rèn)為，環(huán)境會(huì)計(jì)是不是“對(duì)環(huán)境會(huì)計(jì)”，或在如何評(píng)價(jià)“自然”像古老的木材或有斑點(diǎn)的貓頭鷹資產(chǎn)的過程，它不是在如何準(zhǔn)備環(huán)境影響報(bào)告書的過程。此外，重要的是要區(qū)分從自然資源核算和宏觀經(jīng)濟(jì)的角度來看這一新概念的經(jīng)典概念。在一個(gè)基本水平，環(huán)境會(huì)計(jì)是一門課程（或主題）的調(diào)查環(huán)境問題如何影響傳統(tǒng)的會(huì)計(jì)分

47、支學(xué)科。因此，在一些宏偉的意義上講，它是為解決環(huán)境領(lǐng)域的測(cè)量和評(píng)估公司無數(shù)的新問題和極其強(qiáng)大的工具。</p><p>　　一些人可能會(huì)擔(dān)心描述的環(huán)境編號(hào)或合并環(huán)境影響底線上會(huì)運(yùn)用倫理和道德的職責(zé)。然而,通過環(huán)境會(huì)計(jì)發(fā)展的制約作用,嘗試以提供更好的決策過程的輸入對(duì)環(huán)境的影響。例如,在資本預(yù)算上下文把環(huán)境問題的焦點(diǎn)可以改變決策。當(dāng)額外增加的成本網(wǎng)站受污染的含以下操作的“臟”設(shè)備的成本包括分析這種裝置的使用,決策者可能

48、轉(zhuǎn)換向更“環(huán)境友好”技術(shù)。使用環(huán)境會(huì)計(jì)技術(shù)能夠從而幫助公司朝向一個(gè)預(yù)防而不是治療的方法來環(huán)境問題。</p><p>　　本文的其余部分在會(huì)計(jì)分支學(xué)科，探討環(huán)境問題，并探討了它們之間是通過環(huán)境會(huì)計(jì)的研究有助于協(xié)同。</p><p><b>　　財(cái)務(wù)會(huì)計(jì)</b></p><p>　　環(huán)境問題列入可提高課堂財(cái)務(wù)會(huì)計(jì)的基本定義，如資產(chǎn)和負(fù)債的計(jì)量問題的

49、討論。特別是，三個(gè)一般領(lǐng)域可以探討在環(huán)境方面：（1）資本化與費(fèi)用化的成本;（2）披露和確認(rèn)或有負(fù)債;（3）強(qiáng)制性和自愿性信息披露的做法。</p><p>　　會(huì)計(jì)規(guī)則的若干技術(shù)指導(dǎo)環(huán)境問題的財(cái)務(wù)報(bào)告。主要的標(biāo)準(zhǔn)和準(zhǔn)則解決環(huán)境問題包括：財(cái)務(wù)會(huì)計(jì)準(zhǔn)則公告（SFAS）第5對(duì)或有負(fù)債（1975年）報(bào)表，財(cái)務(wù)釋義（芬蘭）第5號(hào)公報(bào)有關(guān)解釋（1976）第14。在收購前緊急采購的企業(yè)（1980）38，新問題工作小組（EITF第

50、）發(fā)出第89 -13日 關(guān)于為清除石棉（1990）成本會(huì)計(jì)13; EITF第90-8號(hào)發(fā)行資本化與費(fèi)用化對(duì)對(duì)環(huán)境的污染（1991年）修復(fù)費(fèi)用;回收率有關(guān)的潛在問題處理EITF第93-5號(hào)（從其他私人當(dāng)事方或保險(xiǎn)公司）和（1993）環(huán)境負(fù)債貼現(xiàn)。對(duì)于公開上市公司，證券交易委員會(huì)（SEC）也規(guī)定披露環(huán)境。這些措施包括，除其他外，管理層討論與分析（MD＆A里）年度申報(bào)的部分額外披露; SEC的財(cái)務(wù)報(bào)告發(fā)布（FRR）的第36號(hào)關(guān)于MD＆A里披露

51、規(guī)則（1989年）的解釋，而美國證券交易委員會(huì)員工會(huì)計(jì)公告（審計(jì)局）第92號(hào)關(guān)于會(huì)計(jì)的某些損失突發(fā)事件，主要是那些關(guān)于（與保證）（1989）環(huán)境成本和信息披露。最近，在美國注冊(cè)會(huì)計(jì)師協(xié)會(huì)發(fā)布了其立場(chǎng)（SOP）的聲明。該SOP闡明了財(cái)務(wù)會(huì)計(jì)準(zhǔn)則第5號(hào)（1975年）和FIN第14號(hào)（1976），并指出某些</p><p>　　有關(guān)這些規(guī)定課程主題可包括核算和環(huán)境污染治理成本控制，估計(jì)和環(huán)境負(fù)債確認(rèn)，以及披露之前或威脅

52、采取法律行動(dòng)及資本支出，盈利和競(jìng)爭(zhēng)地位符合環(huán)保要求的重大影響。除了包括技術(shù)程序，為公司估值，利益相關(guān)者財(cái)富和財(cái)務(wù)會(huì)計(jì)制度管理激勵(lì)機(jī)制問題進(jìn)行探討，與整治相關(guān)的費(fèi)用可以說明該會(huì)計(jì)處理矛盾的性質(zhì)。例如，在財(cái)務(wù)會(huì)計(jì)保守的偏見導(dǎo)致補(bǔ)救成本一般被列為開支。但是，這些（如石棉拆除或封閉屏障的安裝）相同的許多費(fèi)用都需要避稅，從而延緩扣除（當(dāng)資本化土地）。</p><p>　　與AECC建議相一致，這些主題促進(jìn)會(huì)計(jì)聲明的經(jīng)濟(jì)后果

53、的討論。例如，會(huì)計(jì)規(guī)則的頒布可以被看作是一個(gè)政治過程。會(huì)計(jì)規(guī)則經(jīng)常反映出妥協(xié)或經(jīng)濟(jì)之間的協(xié)調(diào)不同政黨對(duì)稀缺資源的競(jìng)爭(zhēng)。財(cái)務(wù)報(bào)表使用者需求更多更好的披露有關(guān)公司和它的活動(dòng)。但是，如果是昂貴的和潛在的影響效果，該公司及其管理可能會(huì)抵制透露專有信息的披露。因此管理者激勵(lì)來管理他們的自愿披露信息政策從而使結(jié)果披露用處不大。另一方面，一些證據(jù)表明，股票收益率與環(huán)境呈正相關(guān)（布拉克尼爾和巴頓1994）。探討以市場(chǎng)為基礎(chǔ)的實(shí)證研究（如股票價(jià)格的反應(yīng)、

54、市場(chǎng)估值、企業(yè)績(jī)效、管理人員的報(bào)酬等）的環(huán)境信息披露，可以延長(zhǎng)對(duì)大學(xué)生價(jià)值取向的影響和對(duì)環(huán)境會(huì)計(jì)問題的普遍性、相關(guān)性和有用性的披露。此外，許多公司已經(jīng)開始主動(dòng)發(fā)出環(huán)境年度報(bào)告，雖然沒有正式的標(biāo)準(zhǔn)報(bào)告，但它們通常總結(jié)了他們的業(yè)務(wù)環(huán)境的影響。環(huán)境年度報(bào)告的范圍從定性描述到定量的報(bào)告對(duì)環(huán)保活動(dòng)的內(nèi)容，似乎也覆蓋了單純的連續(xù)性“漂綠”財(cái)政義務(wù)。這種類型的課堂討論的中心可以滿足自愿披露信息的格式、內(nèi)容、和潛在的相關(guān)性的這些報(bào)告公司的許多利益相關(guān)者

55、的需要。</p><p><b>　　管理會(huì)計(jì)</b></p><p>　　一些更有趣的環(huán)境會(huì)計(jì)從業(yè)人員所面臨的挑戰(zhàn)在管理會(huì)計(jì)領(lǐng)域,但基本的技術(shù)目前會(huì)計(jì)教學(xué)仍然適用。四個(gè)主要的管理會(huì)計(jì)研究課題是：(1)產(chǎn)品成本和間接成本（例如在作業(yè)成本法）的分配;（2）資本預(yù)算;（3）責(zé)任會(huì)計(jì);（4）生命周期分析。在最近的一次超過100家領(lǐng)先公司的調(diào)查，愛潑斯坦環(huán)境政策（1996年）

56、確定了“國家的最先進(jìn)的”成本和管理企業(yè)環(huán)境戰(zhàn)略的做法。</p><p>　　在當(dāng)代管理會(huì)計(jì)應(yīng)用環(huán)境會(huì)計(jì)設(shè)置個(gè)案提供學(xué)生一個(gè)機(jī)會(huì)，以解決在不熟悉的問題。例如，危險(xiǎn)廢物處置成本往往只是在一般的開銷積累帳戶，如果只是該公司的產(chǎn)品線數(shù)決策、生產(chǎn)決策和管理績(jī)效評(píng)價(jià)產(chǎn)生的廢物（哈姆納和斯廷森1995年），這種方法會(huì)影響產(chǎn)品成本。如果對(duì)所有成本只是產(chǎn)品分配，適當(dāng)?shù)某杀靖櫩梢约?lì)經(jīng)理人減少相關(guān)的成本。世界資源研究所（迪茨等人1

57、995年）已經(jīng)收集了好幾全面的案例研究報(bào)告介紹了11種不同大小環(huán)境成本的公司。</p><p>　　環(huán)境是理想的選擇評(píng)價(jià)管理會(huì)計(jì)方法及其行為的影響。環(huán)境問題能夠被用來框架討論決策流程、管理計(jì)劃和控制功能。對(duì)環(huán)境問題的影響可以追究責(zé)任會(huì)計(jì)，作業(yè)成本和費(fèi)用的分配，方差分析，成本行為和分析，資本預(yù)算等領(lǐng)域。傳統(tǒng)的成本/效益分析估算可能的調(diào)整包括現(xiàn)有的和擬議的生產(chǎn)技術(shù)產(chǎn)生未來的責(zé)任。環(huán)境成本管理和分配，識(shí)別和現(xiàn)有的和潛在

58、的環(huán)境問題和風(fēng)險(xiǎn)，并評(píng)估這些信息的溝通，在內(nèi)部決策和外部合格，也可包括在內(nèi)。一個(gè)比較新的會(huì)計(jì)方法，是生命周期分析（LCA）。LCA鼓勵(lì)“明確說明和確認(rèn)完整生命周期的任何產(chǎn)品或活動(dòng)…”《會(huì)計(jì)決策》 (1993年,第一章，9) 格瑞進(jìn)行討論。政治/經(jīng)濟(jì)，辯論，例如布和紙尿布之間可以說明LCA技術(shù)的優(yōu)勢(shì)和弱點(diǎn)。</p><p>　　課堂管理會(huì)計(jì)問題的討論，可以輕松地鏈接到財(cái)務(wù)會(huì)計(jì)、稅務(wù)及其他問題。一個(gè)公司選擇了環(huán)境策略