浅议建立满足企业内部需要的环境成本管理会计

随着环境立法的逐步完善，企业的环境支出迅速增长，企业对环境成本的管理也日趋重视。文章从环境成本的确认、计量、记录及披露这四个方面对企业内部的环境成本管理进行了初步探讨。     

环境会计初探

通过对环境会计的产生、必要性和目标的讨论，提出了环境会计在会计应用中的具体设想。     

浅谈实行环境会计的必要性

传统的会计理论由于缺乏环境意识,使人们在衡量社会经济发展与环境资源的利用与破坏之间存在片面认识,一方面是经济的飞速发展,另一方面是环境的不断恶化。当今,人类提出了并在努力实现经济可持续发展这一宏伟目标。在人们经济生活中引入环境会计制度,将有利于改变人们的传统片面认识,并有助于经济可持续发展这一目标的实现。     

环境会计：实现可持续发展的有力保障

目前,越来越多的企业开始关注低碳经济,要求推行环境会计制度的呼声越来越高。充分运用会计手段推进低碳经济发展,是新时期探索环保新道路的重要内容,也是遵循可持续发展的重要保障。在今年全国“两会”上,环境保护部官员在中外记者会上谈到,环境保护部对实行环境会计正在进行研究,目前还没有提出研究的结果。     

论环境成本的会计控制

本文论述了环境成本的性质和分类；对环境成本进行会计控制的方法；环境成本会计控制与环保法规和环境标准及会计准则的关系。     

西部开发中的环境会计

文章概述了环境会计的发展与现状,说明了在西部开发中环境会计应用的必要性和必须重视的几个问题。     

资源和环境是电力可持续发展的条件

ResourceandEnvironmentAreRequiredAsConditionsForPowerPlant'sSustainableDevelopment编者按第四次全国环境工作会议以后，为贯彻会议精神，电力工业部召开了全国电力工业环境保护工作会议。电力工业部部长史大桢、副部长查克明在会上分别作了题为“资源和环境是电力可持续发展的条件”和“走电力与环境协调发展之路”的讲话，对电力工业与环境保护、与实施可持续发展的关系做了阐述。本刊根据《中国电业》杂志1996年第12期刊发的讲话内容，全文转载。环境保护是我国的一项基本国策。当前，我们要特别注意提高以下三个方面的认识：1…     

刍议环境管理会计

如何利用环境财务会计信息为企业内部管理层进行经营决策、投资决策服务是环境管理会计的研究内容。目前 ,国内对有关环境管理会计的研究还很欠缺。本文从环境成本的核算与管理、环境投资决策分析及环境业绩评价三个方面对环境管理会计的核心内容进行了探讨     

环境会计—21世纪会计界的新课题

随着可持续发展经济战略目标的实施,环境问题受到越来越多的重视,会讨如何在环境管理中发挥其作用,向有关的信息使用者提供有用的信息,这便是环境会计所研究的内容。     

环境产业是可持续发展的关键

本文总结了日本在治理环境同时，保持了经济持续发展的经验，指出了环保产业是可持续发展的关键。     

环境保护及可持续发展需要加强现代化档案工作

新世纪可持续发展思想成为主流,中国处于社会转型时期,在西部大开发、环境保护、城市建设等许多领域,环境档案具有不可替代的重要功能。但是目前的环境档案工作还亟待强化高科技化、法制化和提高人才素质,特别需要强化档案的资源开发观念。     

浅谈环境成本

本文论述了环境的资源观、价值观以及环境的商品性,介绍了环境成本概念,分析了环境成本确认、环境成本的核算。     

加强乡镇工业环境管理的几点粗浅建议

本文通过对新津县乡镇工业污染源调结果的分析，肯定了乡镇工业在振兴农村经济中发挥的重要作用，同时简要评估了乡镇工业污染源排放的污染物对乡镇环境带来的不良影响，阐述了乡镇工业环境管理中存在的问题，有针对性地提出了加强乡镇工业环境管理的若干建议。     

Environmental management systems and sustainable development

The idea of sustainable development was first brought to widespread attention as a global issue; however, it is increasingly being applied at more local levels down to that of individual companies. This raises the potential danger that sustainable development will come to be predominantly identified with the preservation of the organisation involved. A likely outcome is that management decision-making will tip the balance too far in favour of people-centred interests as against environmental interests. An initial step in preventing this is to make any bias in the balance of interests transparent to management. To do this, a model of sustainability is set up in terms that provide a context for the implementation of a quality based environmental management system such as that specified by the International Standard, ISO 14001. In response to inherent uncertainty, a precautionary approach is adopted. The implications of this model for the structuring of critical environmental management system elements are then discussed and a way to generate an indicator of bias proposed. The content of an audit, which would measure the extent to which an organisation has a management system competent to measure and monitor this bias, is also discussed and proposed as another useful indicator.     

Environmental management in Greece and the challenge of sustainable development

Summary Environmental management is linked to decisions concerning sustainable development which peripheral countries would find quite challenging, given their development priorities and their demands for a restricted share in the burden of global environmental protection. This paper examines the Greek experience with the growing awareness of environmental problems in that country and in the light of current efforts to attain economic convergence with its northern European partners. The focus is on the analysis of the role of the political institutional system in sustainable development, embracing the government, the parliament and the political parties, the courts, and the local authorities. In addition, the role of Non-Governmental Organizations (NGOs) is also summarized. The quest for sustainable development holds both positive and negative effects for Greece, and despite development priorities, there are some workable options available to follow a pathway of transition.graduate diplomas from the Institute of Business Management of the Graduate School of Economics and Commercial Sciences, Athens (Greece) and the School of Social Studies, University of East Anglia (UK), an MA in Economics from the University of Kent, Canterbury (UK), and a PhD in natural resources from the University of Michigan, Ann Arbor (USA). Dr. Lekakis served at the Centre of Planning and Economic Research (KEPE) in Athens for over 15 years, where he was in charge of the technical processing of Greece's five-year development plans in the area of environmental protection. He is currently on the faculty of the School of Social Sciences, University of Crete, Rethimno (Greece) where he teaches environmental and resource economics. His most recent research activity includes a just completed international water resource allocation project financed by the European Science Foundation (ESF), and an ongoing project on the institutional adjustment for sustainable development strategies in the European Union.     

论环境法的价值指涉

环境法的价值是环境法学科体系建设的出发点和归宿。价值是主体对评判对象的评价,评估主体的认定是价值确定的前提。环境法的价值指涉遵循生态规律,协调人与自然的关系,维系稳定的秩序,保障公平、公正的分配正义。     

持续发展是唯一出路

不适当的发展模式已使人类、环境与发展之间形成恶性循环，必须及时地改变发展模式。列举了中国面临的严重环境问题，指出只有持续发展才是中国的唯一出路。提出应注意的问题有：推行清洁生产，发展生态农业，保护资源，促进城市可持续发展，环境污染防治，修复受污染的环境等。     

Assessing local planning capacity to promote environmentally sustainable residential development

Smart growth and sustainability planning have, in recent years, become central issues in planning discourse. Scholars have argued that planning capacity at the local government level is critical for smart growth planning, and that planners have a fundamental role to play in advancing local and regional sustainability. In this paper, we investigate the extent to which local planning capacity enables communities to promote more sustainable, smart growth residential development. Based on a 2013 survey of 38 county and 53 municipal governments in the state of Wisconsin, USA, this study finds that the majority of the sample communities have permitted residential developments characterized as transit-oriented, New Urbanist, mixed use, infill developments, or conservation subdivisions as alternatives to low-density, automobile-dependent conventional developments. The study also finds that jurisdictions with higher planning capacities are more likely to overcome significant barriers to more sustainable residential development.     

Industrial development zone and South African environmental legal initiatives post-1994: a quest for sustainable industrial development

Many developing countries are currently undergoing increased industrialization, which has accelerated environmental degradation. This study aims to examine South Africa's industrial development path as a socio-economic strategy pursued along the rill-lines of sustainable industrial development (SID) in view of the post-1994 environmental legislative initiatives. An exploratory review guided the study analysis. As industrial development zones (IDZs), environmental sustainability research is virtually non-existent, leading to the poor understanding of this programme's role in SID. This study reveals that the government political commitment, 1996 South Africa's Constitution and National Environmental Act (No. 107 of 1998) are key pillars reconciling the environment and industrial development in diffusing apartheid legacies. Non-compliances re-occur in industries outside the IDZs due to shortage of environmental monitoring inspectors and government priorities changes. Therefore, there is need to ‘green’ IDZ stakeholders for proper environmental legislation implementation. Finally, the study highlights new potential directions for research into SID zoning.