Measurement model of environmental accounting (1 )

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Measurement model of environmental accounting (1)

Chinese papers League finishing. [Abstract] At present, environmental accounting measurement has become the focus of our research. To utility theory and econometrics methods, based on environmental accounting measurement of individual objects to the value of regression reduction, shadow prices, opportunity costs and hazards of such capital measurement methods, the establishment of environmental accounting measurement model, enterprises can truly reflect the costs and income protection benefits to the development of effective and balanced implementation of the capital of the effectiveness of environmental resources. [Key words] accounts receivable; environmental accounting; measurement model ecological environment is a basic human survival and development conditions, and our neglect of the development process in resource protection, damage control fast as the speed of the problem is very serious. Deterioration of the ecological environment by the production of the spontaneous and the ecological environment caused by social conflicts. In the market economy, producers in the business of the fees and income are measured in monetary terms, only the direct use of the performance of that part of the monetary expenditure and income, only reflect the costs and benefits to producers in the performance of non-monetary that part of the costs and benefits (such as plant damage to the environment, or the improvement of forest management on the environment) are not included in the costs and benefits of. In this case, the producers for their own interests at the expense of social interests, that is destroying the ecology, environmental pollution, etc. to pass the cost to society, to achieve the maximization of individual interests. Which will describe the environment presented to quantify the requirements of the environmental accounting measurement --- in order to reflect the fees and business income. For environmental accounting measurement value of the object (a) the value from the environment into its effectiveness for the sake of size. Since a considerable part of environmental accounting measurement object is not the result of labor, according to Marx's theory is of no value, but according to Western economic theories, environmental accounting measurement object is a utility. The so-called commodity to meet the utility is the ability of human desire, or that the consumer goods in the consumer satisfaction felt when. Utility of this concept of man's desires are linked. It is the desire of the consumer goods to meet the mental capacity of a subjective evaluation. Environmental resources while not a commodity, but it meets the definition of real utility. Therefore, the effectiveness required of Western economics theory of the theoretical basis of accounting measurement environment, or environmental resources can not be the resources of the non-commodity value orientation. (B) environmental accounting units of measurement can be used currency units. Since utility is (C) the basis of environmental accounting can be measured opportunity cost, marginal cost, replacement cost. Environmental resources, although not through the exchange of the prices can not be built in exchange-based measurement basis, but environmental resources are effectively used, and is scarce, humans will be the basis of sustainable development, seeking to maximize the effectiveness of environmental resources . How much of its environmental resources is difficult to measure the effectiveness of, such as Zhangjiajie National Park, scenic value, difficult to directly estimate its value, may consider the opportunity cost. Opportunity cost is to choose the cost is due to an action plan for the loss of options from other programs of action to the maximum potential benefits. When using the best programs in the various programs, the potential benefits of sub-optimal solutions to its opportunity cost. Cardinal that has total utility and marginal utility of utility. Total utility is in a certain period of time from a number of environmental resources are consumed in the amount of the sum of the utility, expressed by the formula: TU = F (Q). Marginal utility is increasing in a certain period of time by a unit of resource consumption by the amount of incremental effectiveness, using the formula expressed as: MU = △ TU (Q) △ Q. scarce economic resources from the premise that when a certain number of economic resources have different uses, how to configure these resources to achieve their maximum effectiveness, the introduction of marginal utility can be balanced with the concept of marginal cost. Marginal cost is increasing in the short term when a unit of output increase in costs, the formula is: MC (Q) = △ TC (Q) △ Q. From the perspective of environmental accounting, marginal cost should include the marginal direct cost (the cost of the whole society), the marginal external costs (environmental impact of human) and the marginal user cost (open another resource costs). To maximize the effectiveness of environmental resources should be included to meet the sustainable development of human beings to maximize the utility of the future. When the utility unit of currency can be used, the future utility of measurement of the concept of the discount rate should be introduced in the measurement of the value of environmental resources, in conformity with the discount rate to adjust. (D) measuring the degradation of environmental resources, environmental accounting measurement is an important part in the. Direct measurement of the degradation of environmental resources, can be difficult, but we can consider the cost to replace an indirect measurement. Replacement cost and compensation for the elimination of the consequences of possible costs incurred. Measurement of soil erosion, such as the loss of nutrients, you can consider to maintain its nutritional composition of the fertilizer price to measure soil erosion losses. (E) use of econometric methods measure. Reference to the marginal value of the principles of environmental accounting, environmental resource variables to illustrate the relationship between the increments of a variable caused by another variable increments in the other conditions under the same conditions, to change the process can not or should not be re- continue to the edge or limit order to calculate the variables, and their incremental relationship between the mathematical method should be used. Therefore, using precise mathematical measurement, the accuracy of measurement methods to highlight the complexity and contradictions between things. People are faced with complex environmental systems, its ability to engage in meaningful precision is low, when complexity exceeds a certain threshold, the uncertainty can not be ignored. The econometrics is precisely to solve the random statistical relationship observed in the uncertainty of the method, the econometric measurement of the environmental accounting will play its due role. Second, the individual measurement of environmental accounting measurement object (a) of the value of the return of reduction. This method is contaminated based on the individual value of the reduced state when the value is not pollution, is included in its valuation based on direct use values and indirect use value. Direct use value can be exchanged in the market price of the individual measurement, indirect use value must be considered to determine the cause of the individual to create a mathematical model. For example,[link widoczny dla zalogowanych], a tree of indirect use values, including ecological functions, water and soil protection, ornamental function, the function is set A1A2A3, then a measurement matrix A = (A1A2A3), set coefficient vector β = (β1β2β3), Y = (y1y2y3 ) for the evaluation vector, there are Y = Aβ + U, U is the random error vector. Calculated according to this model β, then given the relevant parameters, indirect use value can be calculated.