Measurement method of environmental accounting _54

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Measurement method of environmental accounting

[Abstract] the measurement of environmental accounting methods of environmental accounting system is the core issue, the values of environmental resources, environmental accounting measurement was established as the theoretical foundation, resources and environmental economics, according to the modern point of view, the value of environmental resources used by the real value of , option value and existence value of the three parts as a basis for measuring and accounting of mineral energy resources, land resources, water resources, forest resources, marine resources, grassland resources, wildlife resources, renewable resources and the value of environmental resources. [Key Words] environmental accounting; environmental resource values; measurement methods Alliance China paper finishing. Monetary environmental accounting is an integrated measurement and measurement of the physical volume of the main units of measurement to the environmental resource laws, regulations and internationally accepted standards as the basis of economic development and the linkages between environmental resources, recognition, measurement, recording, reporting of environmental resources, pollution, prevention, development and utilization of environmental resources, costs and expenses, analyze the performance of environmental resources, and environmental resources, the main results of operations of the accounting exercise of a discipline. Because of environmental accounting is a very comprehensive interdisciplinary, and control of the object it reflects an extremely complex, it is the indirect object is the logistics movement of environmental resources, environmental resources from the formation, acquisition, development and innovation of environmental resources the whole process; its direct object is the value of environmental resources movement, that is, the value of environmental resources, environmental resources, cost, loss of environmental resources, environmental resources, cost, revenue management and development of environmental resources, green and green profits income. Therefore, how to measure its environmental accounting system as the core issue. This article discusses this. First, the theoretical foundation of environmental accounting measurement should include environmental resource accounting system and its measurement, we must first establish the correct values of environmental resources. Values initially proposed the concept of environmental resources is 60 years and U.S. economist WEisbrod.BA K1uti11a, JV, they think the value of environmental resources is mainly reflected in four aspects: First, it provides production activities for the people of renewable and non renewable resources; Second, it provides human and other living things to survive places; Third, emissions from human activities, it has spread, storage, assimilation of the role that the environment has a purifying effect on the pollutant; Fourth, it provides landscape services . Nature is a beautiful tourist destination, the spiritual life of human and social welfare to provide a natural material resources. Shows the value of environmental resources in addition to the performance of the market price as extra production, more and more performance for the Its particularity is that: its value does not depend entirely on the economic exploitation and human use, its existence is a clear economic and non-economic functions, which is that there is no traditional value of the natural resources of the labor force participation has no value, did not enter the market transactions to value the natural resources are not very different point of view. The value of environmental resources not just to satisfy human needs and interests, but also all living things on Earth to meet the needs and interests, and the biosphere of the Earth system as a whole sound, sound to meet the needs and interests. Therefore, their value is inherent, not dependent on people's judgments and evaluation. The value of diversity in nature, such as economic value, survival value, option value, for relaxation value, scientific value, the value of life, the value of diversity and unity, spiritual values, aesthetic values [Pearce, D. Barbier, EandMarkandya., McNeely, JAet.al., 1990], the existence of these values and the corresponding values of the establishment of environmental resources has become the object of accounting measurement and accounting is possible and necessary. Second, the main measurement methods of environmental accounting To facilitate the collection of information and relatively accurately measured, we will be the indirect environmental accounting accounting objects into nine categories: the mining and energy resources, land resources, water resources, forest resources, marine resources, grassland resources, wildlife resources, renewable resources and environmental resources (narrow), again in this measurement and accounting on the basis of a direct reflection of environmental accounting and control object - Environmental Resources (general) ① the depletion costs, the cost of the loss of environmental resources, environmental resources, cost recovery and recycling costs, the cost of protection of environmental resources, environmental resources of the replacement cost and opportunity cost, and environmental resources improvement of income (green income), the value of these six indicators of environmental accounting should be the object of direct measurement and accounting. Resources according to the modern view of environmental economics, the value of environmental resources by the three parts: the real use value, option value and existence value. (1) real value in use, including direct use values and indirect use value. Is the direct use value of environmental resources can be directly used in the production process and consumption process of economic value. Some of them can be obtained directly in the market, such as the value of mineral resources, timber value, value of water resources; some, although not directly applied to the market price, but the approach can be estimated through the market value of direct use. Indirect use value of environmental resources is not directly used in the production and consumption of economic value, they do not directly market price, its value can only be indirectly demonstrated. Such as wetlands protection, maintenance of biological diversity. This indirect use value through the (2) option value refers to people an environment to protect or save resources for future use and made to pay in advance. Option value is still in use value category, but it is a measure of future direct or indirect use value, to ensure that the case of an uncertain future supply of environmental resources. (3) the value refers to the existence of environmental resources of a people willing to pay the amount of environmental resources is a natural way to show the presence of the value,[link widoczny dla zalogowanych], which is a kind of ecological value. The value can be accepted by the will or willingness to pay survey to measure [ZHOU De-groups, etc., 1998]. For example, the natural landscape of the United States Grand Canyon area, the survey calculated to protect the benefits of this landscape, according to willingness to pay the amount of up to 78 billion. According to this view, we were the nine categories of environmental resources for value measurement and accounting. 1. Mineral energy resources, water resources, forest resources of value. As the market price of these three resources better, therefore, can be measured by market valuation accounted for, that is, the current period of economic activities on the amount of the three resource depletion (Qi) and the corresponding market price (Pi) based on to calculate the economic use value of species resources. But given the current market price of these resources is based on the free use of resources, sustainable development based on the endless, without taking into account the intergenerational fairness and harmony between man and nature, therefore, the price is significantly lower, should be Based on the combined resources of equity prices (Ps), the time adjustment factor (Pt) and environmental regulation coefficient (Pc), to form a complete sense of the ecological price. Ps that have the statutory rights of resource owners, the state with its monopoly on access to natural resources and the rights of compensation, it is generally through the Countries through the formation of specialized resources Ps compensation fund, for use of resources and environmental protection, economical use, new resources and alternative development and utilization of resources, etc., in order to achieve a virtuous cycle of natural resources. Ps said the future value of resources, that is used by today's generations can not be used resulting in the loss. Because of this resource by the alternative or future impact of the state of technology, more accurate estimates of the technical difficulty, but the cost of alternative resources for the future of the resources is less than the current cost, Pt = 0.Pc that this kind of resource exploitation and on the ecological consumption of tangible and intangible losses. Summary, depletion of resources, the value of these three is: Ci = Qi (Pi + Ps + Pc + Pt) 2. Land resources, grassland resources of value. These two resources should adopt the income approach, which is based on the principle of substitution and forecasts, focusing on expected future earnings, the reduction of interest rates appropriate discount to present value. An example is to calculate the per acre price of farmland.