简述环境会计使用人

楼主，你好~~ 1、政府、2、投资者、3、债权人、4、受资者、5、债务人、6、企业内部各单位之间、7、企业职工、8、企业和企业之间 会计信息使用者及其信息需要1、投资者。投资者是会计信息的最主要的使用者之一。首先，投资者出于对投资的安全性和收益性的考虑，非常关心企业的环境绩效会对企业财务上的安全性和盈利能力产生何种影响。其次，由于投资者素质和修养的不断提高，道德投资的观念开始被一些投资者所接受，甚至在有些国家里产生了专门的道德投资机构。道德投资，意指投资者只对那些具有良好的环境意识并主动承担环境责任的企业投资。那么，这些投资者将会非常重视企业的环境绩效，至少会将环境效益与经济效益并重，他们对于企业的环境信息自然也就产生了需求。2、金融机构。在现代社会里，银行、保险公司等金融机构是一支重要的经济和社会力量。由于环境问题的日益重要，各种金融机构的基本业务活动中都开始引入了环境问题。在投资者出资开办企业后，银行就成为企业日常融资的最主要的对象。银行在发放贷款时，出于贷款的安全性必须全面分析企业的财务状况，分析由环境问题可能引发的潜在的负债和风险。与银行的考虑相类似，保险商也开始关注环境问题可能招致的风险。保险商如果不对企业投保的财产上所隐含的环境风险予以足够的重视，它们将有可能替企业承担巨大的环境治理开支从而招致巨大的损失。保险商必须根据企业的环境绩效来确定可以接受的投保范围和基数。为了这种评估，保险商也会非常重视企业的环境信息。3、企业管理当局。企业管理当局也是环境会计信息的重要使用者，而且他们可能对此要求的更全面、更具体、更快速，他们需要利用环境会计信息以帮助解脱所承担的财务和环境责任，帮助实施环境管理和经济管理的各个有关环节。4、消费者。随着人们物质生活水平的提高，他们越加关心所消费的产品和劳务对于他们是否具有生理上的和经济上的不利的影响；由于消费者素质和修养的提高，他们会关心自身的消费是否会对他人和地球环境造成危害。当今的市场消费倾向表明，同类的产品和劳务，人们总是愿意购买那些具有良好的环境形象和具有绿色标志的产品和劳务，绿色消费主义的倾向正在逐渐成为时尚，人们正在越来越对绿色商品和绿色企业感兴趣。产品和劳务的经销商们受最终消费者的影响，也开始重视环境问题，他们会关心供应商的产品和劳务在使用中和使用后是否存在环境污染的问题，关心供应商在生产过程中是否履行了环境责任，关心他们所经销的商品和劳务是否具有绿色标志。所有这一切都要求企业要有一个良好的环境形象，这种形象只能依靠企业不断地对外披露环境信息来满足。5、政府管理机关。国家作为社会大众的代表和社会管理者，对于目前尚不能明确分割给自然人和法人的自然环境之类的自然资源是拥有其所有权的。国家通过无偿的方式或者有偿的方式将环境资源交付给企业使用，国家当然有权利要求企业管好用好环境资源，有权知道企业对于环境资源所作出的损害或者是贡献。所以国家是环境信息的一个重要使用者，它根据企业的环境绩效采取相应的措施，或者奖励、或者罚款。同时，企业的环境报告也是政府从宏观上管理和改善经济及生活环境的一个信息来源。6、企业的员工。员工处于企业生产经营第一线，他们将直接感受到环境污染的危害和环境保护所带来的好处，他们很关心企业在环境问题上做了些什么以及做得如何。职工了解企业的环境信息，有助于他们评估自身得到的利益，有助于改进他们与企业之间的关系，有助于改进环境管理和提高生产经营的积极性。在实行职工持股制度的企业里，职工就是投资者的一部分；在采取某种形式向职工集资的企业里，职工就是债权人的一部分。所以说，企业要提供职工所关心的环境信息。7、社会公众。一方面，对于身处企业周围的公众及其代表组织来讲，企业的环境行为将直接使他们受害或受益，他们有了解企业环境信息的强烈意愿。另外，从更广泛的意义上讲，社会公众的态度对于企业具有更深远的影响。一个企业的环境形象，将会影响到企业的劳动力供应，影响到企业的正常运营、销售等一系列环节。甚至可以说，社会公众的态度将决定着他们是否接受一个企业的存在。企业有必要采取一定的方式，为公众做出相关和真实的环境披露。 望阅读愉快~~O(∩_∩)O~~满意就请及时采纳我吧，即使不采纳也请点一下右下角的【赞同】谢谢啦~~PS：如有问题，1、继续追问 2、私信我哦

文献一般都很长，这里版位是不够的。本想在这提供下载链接，但受百度限制，所以我以消息方式发给你了，希望对你有用。下面的只是对环境会计的介绍：Environmental AccountingAuthor: Seakle KB Godschalk ~ Environmental Management Accounting Network Africa( Article Type: Explanation )Environmental accounting is a management tool that integrates the financial implications of environmental issues in the financial management systems of organisations to enhance more effective decision-making in order to promote environmental and economic sustainability. Environmental accounting includes three main components:•Environmental management accounting (EMA)•Environmental financial accounting (EFA) and reporting•Auditing for environmental aspects in the financial statements. Environmental management accounting EMA is broadly defined as the identification, collection, analysis, and use of two types of information for internal decision-making:•Physical information on the use, flows, and fates of energy, water and materials (including wastes)•Monetary information on environment-related costs, earnings, and savings. This management tool identifies the environmental footprint of an organisation, as well as the financial implications thereof. EMA is becoming increasingly relevant as international experience shows that by applying EMA methodology, companies can track close to 20% of total annual operating costs not currently recognised as environmental costs, and realise the large imbedded savings potential and revenue gains. Currently, most of these environmental costs are hidden in ‘overhead’ accounts. This prevents proper attention being given to these costs, while it may also lead to incorrect product and pricing decisions. The potential of EMA as a company-level decision-making tool should not be underestimated.The International Federation of Accountants (IFAC) recently issued International Guidelines on Environmental Management Accounting, which serves as a useful tool for implementing EMA.Some practical examplesIn an Austrian brewery, Murauer Bier, over the period 1995–2000, the application of EMA principles to both the use of raw materials as well as the generation of waste resulted in a 19% reduction of fresh water used per unit product, a 30% reduction of fuel oil used per unit product, and a 32% reduction in waste water per unit product. This effort saved the medium-sized company approximately US$186,000.Raytheon, an electronics and aerospace company in the United States, used EMA to support a supply-chain initiative. This led to the outsourcing of material management functions. This resulted in significant scrap reductions, savings of $680,000 per year, and streamlined purchasing and delivery of materials.EMA concepts are being promoted within the UK Environmental Agency as part of a broader efficiency program. For 1997–2000, this efficiency programme reduced travel mileage by 10% and CO? emissions by 30%. It saved the agency ?4 million in utilities, paper products, and printing. The EMA part of the efficiency programme allowed the agency to accurately and efficiently quantify and report these benefits.Environmental financial accounting and reporting EFA refers to the way in which environmental issues impact on the financial statements of companies and the accounting ‘rules’ that govern the recognition and disclosure of these in the balance sheet, income statement and related aspects of the annual financial report. This enables financial analysts and users of financial statements to understand the impact of environmental issues on the company. There are no specific accounting standards for EFA, although several of the International Accounting Standards refer to environmental aspects in passing.The need for organisations to report on their environmental performance is widely recognised. The purpose of environmental reporting is to provide information beneficial to stakeholders in their decision-making. This also includes communities and environmental stakeholders. Environmental reporting is a component of triple-bottom-line or sustainability reporting, addressing economic, environmental and social performance. The most widely used method for environmental reporting is the Global Reporting Initiative guideline (GRI), a voluntary system that is also extensively referred to in the King II report on corporate governance in South Africa. The main recommendations of the King II report, including those on sustainability reporting, are expected to be incorporated into the revised Companies Act that is being drafted. Several stock exchanges have developed indices to measure effective reporting, including environmental aspects. Examples are the FTSE4 Good Ethical Investment Index and the JSE Socially Responsible Investment Index (SRI). Auditing for environmental aspects in the financial statements The consideration of environmental matters in the audit of financial statements is a logical consequence of EFA. International Audit Practice Statement 1010 covers this component of environmental accounting. The way forward Environmental accounting is a fairly new interdisciplinary approach that integrates environmental and accounting issues. Substantial development of this field has still to take place. This includes aspects such as what should be considered environmental costs, and how to bridge the gap between physical information (environmental) and financial information (accounting). The ‘language barrier’ between accountants and environmentalists will have to be narrowed. Different levels and boundaries of environmental accounting can be applied. Environmental accounting contributes to enhanced environmental performance by organisations, while simultaneously improving operational and financial efficiency, thereby promoting sustainable development. Recently, an Environmental Management Accounting Network Africa (EMAN-Africa) was established to promote environmental accounting in Africa. 【英语牛人团】

= =表示我有环境工程的很多 环境会计是什么？还真没有啊……我在做的是水污染处理方面的 我想和会计没什么关系…… 和环境沾边 但愿对你有帮助吧~~

企业的环境成本的会计问题主要涉及企业环境成本范围的确定、分配和计量以及如何正确披露的问题。在表现形式上，主要以货币价值形式来进行确认，计量和披露。历史进入20世纪，人类在创造物质文明奇迹的同时，也带来了日益严重的环境问题，尤其是在第二次世界大战以后，世界经济的迅速发展很大程度上是建立在自然资源大量消耗，环境污染不断加深的基础上，以此带来的直接后果便是：生态环境日益恶化、能源紧张和环境污染的日益加剧，从而直接制约了经济的持续发展。人类开始逐渐反省自身行为的同时，西方经济学家、社会学家、环境生态学家开始探讨经济发展和环境保护的协调问题，以实现可持续发展的绿色经济。1987年，联合国世界经济和发展委员会（WCED）公布了《我们的未来》的报告，对可持续发展和环境问题进行了系统的论述，90年代，会计学术界开始讨论并建议进行环境会计信息披露以及世界各国研究相关的会计准则。由此出现了环境会计的理论，并逐渐构成了现代会计体系中的一个重要分支。

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