Accounting, being an integrated information system, is not merely influenced by its environment, but also affects environment as well, due to its crucial role in generating the necessary information to decision-makers...Accounting, being an integrated information system, is not merely influenced by its environment, but also affects environment as well, due to its crucial role in generating the necessary information to decision-makers. It has two main pillars： measuring and declaring the costs that result from the activities of companies, especially industrial companies because they affect the environment. Therefore, the objective of this research is to investigate how well industrial companies are committed to measuring their environmental duties and declaring them in their balance sheets. This topic will be developed over two parts： scientific basis of environmental costs and accounting; environmental measuring and disclosure.展开更多
This＇ paper decomposes economic benefits （value-added） and environmental costs （CO2） of exports according to their sources, and maps the global value network （GVN） and the global emissions network （GEN） for C...This＇ paper decomposes economic benefits （value-added） and environmental costs （CO2） of exports according to their sources, and maps the global value network （GVN） and the global emissions network （GEN） for China＇s exports during 1995-2009 from national, sectoral and national sectoral perspectives. A comparison is conducted between China and the USA. National GVN and GEN show that shares of value-added and CO2 emissions from China in its GVN and GEN both decreased first then increased after 2006, while shares from the USA in its GVN and GEN generally decreased. Seetoral GVN and GEN show that among China＇s exports, ＂electrical and optical equipment＂ and ＂electricity, gas and water supply＂ were, respectively, the sectors that obtained the most value-added and emitted the most CO2. National-sectoral G VN and GEN for China exhibited reciprocal and disassortative patterns, and in-strengths and out-strengths of GVN and GEN for China ＇s exports were mainly captured by several domestic country-sector pairs.展开更多
With the rapid economic development of China,the environmental degradation brought by economic development cannot be ignored.In order to measure the cost of environmental degradation brought by land projects in the pr...With the rapid economic development of China,the environmental degradation brought by economic development cannot be ignored.In order to measure the cost of environmental degradation brought by land projects in the process of economic development and evaluate a land project,this paper establishes an ecological service evaluation model based on cost-benefit method to analyze the cost and benefit of land development projects from a new perspective,and explore effective strategies to alleviate environmental degradation.展开更多
Forestry is an applied science related to the sustainable management of natural resources. Many scientific disciplines influence forest science including ecology, economics and other social sciences. In this paper, it...Forestry is an applied science related to the sustainable management of natural resources. Many scientific disciplines influence forest science including ecology, economics and other social sciences. In this paper, it is proposed to promote the sustainable management of forest resources using a method coming from the Environmental Management Accounting discipline. The method is Material Flow Cost Accounting, which assists managers to recognize material and energy inefficiencies in production processes and create cost savings for the organization. Through a study of the methodology and using forestry examples, it is shown that Material Flow Cost Accounting can be a useful tool for forest managers, either in Public Forest Service, or other forestry organizations.展开更多
The issue on environmental degradation has always been one of very serious ecological and socially economic problems in the world.Economic theory often ignores the impact of its decisions on the environment.However,th...The issue on environmental degradation has always been one of very serious ecological and socially economic problems in the world.Economic theory often ignores the impact of its decisions on the environment.However,the environment often provides ecosystem services to sustain human health and build one sustainable environment.Therefore,it is important to propose an appropriate solution for estimating the environmental costs of land use.According to the research scale,the ecological service value model is divided into two parts,namely the large-and medium-sized land project ecosystem service value model.Then,these two models will be discussed in the medium-sized urbanization development project,and large-scale national high-speed rail project,respectively.展开更多
针对建筑行业存在的环境问题,环境成本核算可有效缓解此问题。以Web of Science核心合集数据库为数据来源,利用Biblioshiny软件构建环境成本核算研究知识图谱,确定了该领域研究趋势以及研究热点。结果表明:近10a,环境成本核算研究发文...针对建筑行业存在的环境问题,环境成本核算可有效缓解此问题。以Web of Science核心合集数据库为数据来源,利用Biblioshiny软件构建环境成本核算研究知识图谱,确定了该领域研究趋势以及研究热点。结果表明:近10a,环境成本核算研究发文量总体呈上升趋势,期间主要聚焦点在空气污染、气候变化、可持续性、生命周期评估以及环境成本优化研究,而针对未来较重要的研究将会集中在能源相关环境成本的优化以及空气污染物的环境成本核算。展开更多
文摘Accounting, being an integrated information system, is not merely influenced by its environment, but also affects environment as well, due to its crucial role in generating the necessary information to decision-makers. It has two main pillars： measuring and declaring the costs that result from the activities of companies, especially industrial companies because they affect the environment. Therefore, the objective of this research is to investigate how well industrial companies are committed to measuring their environmental duties and declaring them in their balance sheets. This topic will be developed over two parts： scientific basis of environmental costs and accounting; environmental measuring and disclosure.
基金This study was financially supported by the Beijing Social Science Foundation （No. 17JDYJB010） and the Special Fund for Joint Development Program of Beijing Municipal Commission of Education.
文摘This＇ paper decomposes economic benefits （value-added） and environmental costs （CO2） of exports according to their sources, and maps the global value network （GVN） and the global emissions network （GEN） for China＇s exports during 1995-2009 from national, sectoral and national sectoral perspectives. A comparison is conducted between China and the USA. National GVN and GEN show that shares of value-added and CO2 emissions from China in its GVN and GEN both decreased first then increased after 2006, while shares from the USA in its GVN and GEN generally decreased. Seetoral GVN and GEN show that among China＇s exports, ＂electrical and optical equipment＂ and ＂electricity, gas and water supply＂ were, respectively, the sectors that obtained the most value-added and emitted the most CO2. National-sectoral G VN and GEN for China exhibited reciprocal and disassortative patterns, and in-strengths and out-strengths of GVN and GEN for China ＇s exports were mainly captured by several domestic country-sector pairs.
基金Supported by the Project of National Natural Science Foundation "3-stream Conjecture,Fulkerson-coverage and Related Issues"(11601001)
文摘With the rapid economic development of China,the environmental degradation brought by economic development cannot be ignored.In order to measure the cost of environmental degradation brought by land projects in the process of economic development and evaluate a land project,this paper establishes an ecological service evaluation model based on cost-benefit method to analyze the cost and benefit of land development projects from a new perspective,and explore effective strategies to alleviate environmental degradation.
文摘Forestry is an applied science related to the sustainable management of natural resources. Many scientific disciplines influence forest science including ecology, economics and other social sciences. In this paper, it is proposed to promote the sustainable management of forest resources using a method coming from the Environmental Management Accounting discipline. The method is Material Flow Cost Accounting, which assists managers to recognize material and energy inefficiencies in production processes and create cost savings for the organization. Through a study of the methodology and using forestry examples, it is shown that Material Flow Cost Accounting can be a useful tool for forest managers, either in Public Forest Service, or other forestry organizations.
文摘The issue on environmental degradation has always been one of very serious ecological and socially economic problems in the world.Economic theory often ignores the impact of its decisions on the environment.However,the environment often provides ecosystem services to sustain human health and build one sustainable environment.Therefore,it is important to propose an appropriate solution for estimating the environmental costs of land use.According to the research scale,the ecological service value model is divided into two parts,namely the large-and medium-sized land project ecosystem service value model.Then,these two models will be discussed in the medium-sized urbanization development project,and large-scale national high-speed rail project,respectively.
文摘针对建筑行业存在的环境问题,环境成本核算可有效缓解此问题。以Web of Science核心合集数据库为数据来源,利用Biblioshiny软件构建环境成本核算研究知识图谱,确定了该领域研究趋势以及研究热点。结果表明:近10a,环境成本核算研究发文量总体呈上升趋势,期间主要聚焦点在空气污染、气候变化、可持续性、生命周期评估以及环境成本优化研究,而针对未来较重要的研究将会集中在能源相关环境成本的优化以及空气污染物的环境成本核算。
