环境会计在环保项目财务分析中的应用

环境会计是研究经济发展与环境资源之间的关系,计量、记录环境污染、环境防治、开发、利用的成本费用,并对企业经营过程中对社会环境的维护和开发形成的效益进行合理计量与报告,综合评估环境绩效及环境活动对企业财务成果影响的一门新兴会计学科,它是进行环境保护经济评估的理论基础.以一钢铁公司的污水处理项目为实例,介绍了环境会计在环保项目财务分析中应用的基本方法,尤其是包括常规成本、负债性成本和环境成本在内的生命周期成本的计算方法,可确定环保项目的成本与收益,为同类型项目的财务评价提供参考.运用环境会计的理论和实践,进行环保项目财务分析,目的明确,方法简便可行,操作性强,对于环保项目财务评价及投资决策,具有较高的实用价值.

Application of Environmental Accounting in Financial Analysis of Environmental Protection Project

Environmental accounting is the theoretical basis of economic evaluation of environmental protection.As a new branch of accountancy,it studies the relationship between economic development and environment resources,calculating and re- cording the costs of environmental pollution as well as environmental control,prevention,exploitation and utilization,evaluating and reporting the benefits gained in corporation's business operation and making combined evaluation of effects of environmental a- chievements and activities on financial outturn.Taking the sewage treatment project of an iron and steel company as an example, this paper introduces the basic methods of environmental accounting for financial analysis of environmental items,which may be referenced in financial evaluation of the same kind projects.Simple and practical,it has a definite purpose to make cost and bene- fit analysis of environmental project by environmental accounting and is of great value for practical purposes.