基于环境会计目标的可持续发展计量方法探析

Study on Accounting Method for Sustainable Development:Based on Environmental Accounting Objective

当前环境会计仅被作为企业现有经济活动与会计理念的附加产物加以实施,导致了环境会计的边缘化,终将阻碍可持续发展计量的实践发展进程。文章以环境会计目标为切入点,区分离散目标的存在论与相互联系事件的存在论这两种哲学观的会计目标,描述对应的可持续发展阶段及其会计活动的变化,在此基础上探讨适合可持续发展的计量方法,并介绍与相互联系事件的存在论相互融合的Cloverleaf生态计量方法。

Currently, environmental accounting has been predominately practicedused as additional existing economic and accounting concepts of business activities. This practice has resulted in the marginalization of environmental accounting and will ultimately hinder the development of the accounting practice for sustainable development. A remedy for this situation may be found in an examination of ontological assumptions. To develop an accounting practice that will assist the development of sustainable business activities, difference between ontology of discrete objects and ontology of interconnected events has been distinguished. Then the corresponding transition of sustainable development and related accounting activities is described, and appropriate epistemology suitable for accounting tools is also proposed. Finally, Cloverleaf approach for account of sustainable development that is compatible with ontology of interconnected events is provided.