Exploring the Vietnamese Environment Accounting With an Introduction About the Green Accounting Information System

Environment is one of the significant factors to the people and our life, because it is fundamentally joined to everything we require for human beings to subsist. Many fields in the society are influenced by the environment. For these reasons, the Vietnamese government issued the Law on Environmental Protection Tax in 2010 to prove this essential matter. Therefore, the organizations have utilized their tools to record the related transactions into the journals for taking an interest in the nature conditions for substantial development. Based on the accounting aspects, Vietnam has no theories about the environment accounting. Hence, this article will provide some basic information and a general picture of the green accounting information system in the environmental condition. Moreover, this paper will analyze the relationship between the environment and company＇s output by applying the environmental management system （EMS） in the accounting system. However, this paper only provides the overall contents about the environment accounting in Vietnam and this limitation will present this problem for further articles.

The Impact of Green Accounting for Reducing the Environmental Cost in Production Companies

Green accounting and their impact for reducing cost as a profession is the duty to improve the internal viewpoint of any economic unit and develop information that clarify its role within their environment and their contribution to providing appropriate information for decision-making which leads to the optimal exploitation of resources and the preservation of the environment and averting the threat. Thus, taking into account the environmental accounts especially environmental costs would enable the accounting profession to provide more relevant information and appropriate administrative decision makers, productivity, in particular where the problem lies in the lack of such information, resulting in the adoption of sound decisions which have contributed to the deterioration of the environment rather than addressed. In total, 180 questionnaires were distributed and 155 returned. Through analysis, the study came to the most important results that there were no statistically significant differences between the arithmetic average of the possibility of measuring the environment cost of disclosure, and the study also recommends the allocation of the budget to preserve and protect the environment and the budget of social cost, the development of accounting methods in order to provide environmental information to make sound decisions to exploit these resources.

Analysis on Green Accounting Information Disclosure of Chemical Enterprises Under Low-Carbon Economy

In the current era of low-carbon economy,environmental governance and energy conservation have become major issues,in which chemical enterprises with high pollution and consumption have naturally attracted much attention.The disclosure of green accounting information is indispensable to the continuous development of chemical enterprises and even the whole society.Therefore,based on existing research results,this paper analyzes the existing problems and causes of green accounting information disclosure of chemical enterprises in China under low-carbon economy,and puts forward suggestions for solutions.

Problems and Suggestions of Corporate Green Accounting Information Disclosure Under Low Carbon Economy

With the continuous deepening of the concept of sustainable development in modern society,the accounting requirements of agricultural and animal husbandry enterprises are increasing under the background of low carbon economic growth.In the face of the increasingly prominent environmental issues,it is imperative to focus on the development of green accounting and improve the accounting information disclosure level of agricultural and animal husbandry enterprises on the whole.Through analyzing the issues in green accounting information disclosure of agricultural and animal husbandry enterprises under the low carbon economy,we have a clearer understanding of the green accounting information disclosure of agricultural and animal husbandry enterprises,which is conducive to proposing countermeasures that can improve the level of environmental information disclosure from its roots.

Green GDP Accounting in Yellow River Delta

The economic losses caused by water pollution,air pollution and noise pollution in the Yellow River Delta are estimated,and the green GDP is calculated. The results show that water pollution caused economic losses of about 541. 5814 million yuan in the Yellow River Delta in 2010; particulate matter caused health risk economic losses of 163. 1369 million yuan,and excess mortality economic losses of33. 4742 million yuan; noise pollution caused economic losses of 594. 2768 million yuan. The total losses reach approximately 2705. 198 million yuan,accounting for 0. 97% of the total GDP. After subtracting the total losses from the total regional GDP( 541. 58 billion yuan),the revised green GDP is about 536. 3127 billion yuan. Obviously,environmental pollution has a certain impact on the economic growth.The coordinated development of environment and economy can be achieved by adjusting the industrial structure,developing circular economy and so on.

基于碳排放核算范围视角下城市社区实现绿色繁荣的规划策略行动

社区作为现代城市管理和社会生活的重要基础单元,是碳排放的重点也是低碳发展的重要载体。在梳理“绿色繁荣”社区的目标与内涵基础上,结合相关技术标准与理论实践,以碳排放核算的视角进行切入,将国际碳排放核算标准中的“范围”概念应用到社区层面,建立社区碳排放的范围分类,识别社区减碳的关键维度,并提出实现绿色繁荣社区的规划设计策略与具体行动,研究结果可为城市、区域乃至国家实现低碳高质量发展目标提供经验借鉴。

Green Eco-District Regulatory Plan Decision Tool–Carbon Accounting Standard Protocol

Green eco-district planning and construction occupies a very important position in China's future low carbon urbanization roadmap because the experience gained through practice will provide cities with a technical pathway to manage climate change and reduce carbon emissions. However, during the current preparation and implementation stage of the green eco-district plans, both the planning management departments and planning design institutes are faced with the problem of how to quantify the greenhouse gases(GHG) emissions, especially the CO_2 emissions, when approval decisions are to be made. Aiming at setting up a carbon accounting protocol within the statutory framework of China's green eco-district planning and construction management system, this paper argues that it is important to incorporate the GHG emission inventory into the statutory regulatory planning system, and discusses the technical issues and coping measures for assessing carbon emissions at the district level. It proposes to refine the Activity Data(AD) and Emission Factors(EF) in the current China's National GHG Inventory and set up the urban district carbon accounting protocol based on nine sectors. These nine emission accounting sectors are established according to the key policy and function as defined in the statutory local regulatory plans under the present planning system in Chinese cities. Taking planning and construction management at the district level as a platform to control carbon emissions, it develops an initial carbon accounting protocol suitable for China's green eco-districts which can be applied in both the existing and planned urban areas, and be integrated into the decision making process of the local planning process.

金融支持碳普惠制发展研究:制约因素、实践经验和对策建议

金融支持碳普惠制发展能实现微观领域碳减排和提升绿色金融服务能力的双赢目标。本文基于我国碳普惠制试点实践,分析我国碳普惠制发展面临的制约因素,在借鉴国外有关碳普惠制实践经验基础上,探索建立以金融碳账户为核心的碳普惠发展机制,从搭建碳征信服务体系、量化碳减排核算标准、优化绿色金融管理机制、完善正向激励配套措施等方面提出相关对策建议,助力我国绿色低碳发展目标的实现。

碳中和背景下蓝碳保护与发展趋势及中国因应

蓝碳具有比传统绿色碳汇更强大的碳捕获和存储能力,保护与发展蓝碳是实现碳中和的重要路径。中国蓝碳资源禀赋优越,蓝碳挖掘潜力巨大、开发利用前景广阔。当前,蓝碳保护与发展在国际层面面临着蓝碳生态系统退化严重、全球碳交易体系缺失等挑战,在中国层面也面临着蓝碳生态系统危机重重、蓝碳监测与核算体系不完备、蓝碳交易体系不健全、缺乏成熟的蓝碳法治保障等问题。从国际社会实践看,蓝色碳汇已然由科研概念阶段迈入实用工具阶段,未来蓝碳纳入气候变化法律与框架将是完善全球气候治理体系之必然;从国内实践看,中国对于蓝碳的相关研究已经由跟随转至逐渐引领,国内各项政策试点也在有序推进。面对国内外蓝碳发展局势,中国自价值、技术、制度、立法等多个方面作出因应,着力挖掘蓝碳资源固碳增汇潜力是把握蓝碳发展机遇的必然,对于助力碳中和目标实现价值重大、意义深远。

基于绿色作业成本法在电子行业成本核算的应用研究

绿色作业成本法(Green Activity-Based Costing)是一种通过对绿色生态环境的成本核算,对相关作业活动动态情况进行追踪分析,对成本对象及作业业绩进行计量、确认、计录、评价以及资源利用的一种绿色成本核算管理方法。本文通过对禄森电子公司产品成本实际情况的计算分析,并根据绿色作业成本法相关理论,针对传统成本核算方法给禄森电子公司所带来的系列成本问题,从而提出禄森电子公司实施绿色作业成本法的必要性研究。

绿色发展背景下上市公司环境会计信息披露研究

随着气候变化的威胁日益凸出,人们逐渐认识到传统发展模式给环境带来的危害,绿色发展也逐渐成为全球关注的焦点。在此背景下,上市公司环境会计信息披露越来越受到重视。上市公司环境会计信息披露不仅符合国家绿色发展理念,也有利于其自身可持续发展,然而目前我国上市公司环境信息披露存在着许多问题。因此,文章在理解环境会计信息披露的概念和相关理论的基础上,分析了环境会计信息披露的必要性,探究了上市公司环境会计信息披露存在的问题,并提出了相应的改善建议。

环境问责风险与重污染企业审计费用——基于中央生态环境保护督察的准自然实验研究

本文以2008-2017年我国A股上市制造业企业为样本,以中央生态环境保护督察组进驻为准自然实验,以重污染制造业企业为实验组、非重污染制造业企业为对照组,构建多期双重差分模型,检验环境问责制对重污染企业审计费用的影响。研究发现,环境问责制显著降低重污染企业的审计费用;机制检验发现,环境问责制通过提升重污染企业绿色治理水平、会计信息质量和管理层语调可靠度,来降低重污染企业审计费用;异质性检验发现,在政企关联强、风险承担水平低、地区公众环境关注高的企业,环境问责制对重污染企业审计费用的影响更显著。本研究拓展了中央生态环境保护督察的微观后果,为规范环境风险挑战下重污染企业的审计定价、优化环境规制体系提供理论与决策依据。

环境问题在会计学领域的研究与发展

环境问题的日益严峻和经济社会可持续发展的内在要求,促成了环境会计的兴起和发展。如何利用会计学固有的理论与方法助力环境治理活动,实现经济效益、环境效益和社会效益的协调统一,已经成为环境会计发展的主要目标。本文回顾了环境会计在国内外的产生与发展历程,基于会计系统所具有的“信息提供”和“信息利用”两大基本功能,对微观企业环境会计信息披露与企业环境会计控制(含企业绿色投融资和企业环境成本管控)的相关研究文献进行了梳理,并提出了未来环境会计研究需要关注的重点问题。

既有超高层建筑的绿色低碳改造研究

既有超高层建筑的碳排放是建筑领域碳排放的重要组成部分,但其绿色低碳改造的关键技术集成与创新还不充分,实现碳达峰、碳中和的技术路径还不清晰。本文分析了既有超高层建筑的碳排放核算标准、核算关注点、核算边界和核算方法,从而提出基于能效水平提升、用能结构优化、资源循环利用和ESG体系搭建的既有超高层建筑绿色低碳改造路径。

绿色视角下轻化工产业绿色供应链环境成本管理研究

在当代社会,随着经济的蓬勃发展与人们环保意识的不断增强,绿色环保已然成为众多行业共同追求的目标。特别是在轻化工产业这一与日常生活紧密相连的领域。如何有效地进行环境成本管理,成为行业内外普遍关注的问题。基于此,探讨轻化工产业在追求绿色发展的过程中,绿色供应链管理的实践及其显著特点,并进一步剖析当前环境成本管理的现状与面临的挑战。通过深入分析,强调了采取绿色供应链管理对优化环境成本控制的重要性,不仅能显著提升企业的环保形象,还能促进企业经济效益的提高和可持续发展。针对现存的环境成本管理中的种种不足,如管理主动性不足、成本核算机制的不完善以及控制体系的薄弱等问题,提出了一系列切实可行的优化策略和保障措施。这些措施旨在为轻化工产业的绿色转型提供理论指导和实践支持,助力企业实现环境与经济效益的双赢。

国际绿色贸易壁垒形势下完善我国碳核算体系的对策研究

当前,一些国家和地区以应对全球气候变化危机为由组建了绿色贸易“碳壁垒”,试图利用碳排放核算和认证优势对我国产品出口形成抑制影响。面对这些新挑战,我国需完善碳核算体系建设,助力构建公平合理、合作共赢的全球气候治理体系和全球贸易体系。本文以完善我国碳核算体系为研究目标,总结了碳核算体系的内涵及建设进展,介绍了国际绿色贸易机制的核算报告要求,并采用比较分析法分析了我国碳市场、欧盟碳边境调节机制、《欧盟电池和废电池法规》在核算边界、核算方法、数据支撑及质量保障体系3个方面的差异。研究发现,我国碳市场在核算方法上与国际绿色贸易机制具有一致性,但在碳足迹体系、数据支撑及质量保障体系方面仍存在较大差距;这导致我国出口型企业依赖现有的核算体系将不足以应对“碳壁垒”,而核算体系的差异性可能进一步影响我国新兴产业的发展。为此,我国应秉持坚决反对缺乏公平性的绿色贸易壁垒这一基本立场,同时采取完善碳核算体系的具体措施:完善产品层面的碳核算体系,建立具有高公信力的排放因子数据平台,加强科研机构的研究支撑,强化数据安全管理,尽快建设受影响企业的碳排放核算与报告能力。

欧盟CBAM碳排放数据报告义务研究

[研究目的]对欧盟CBAM碳排放数据报告义务进行研究,对于维护我国国家和企业利益以及正常的国际贸易秩序具有重要意义。[研究方法]结合欧盟CBAM相关立法案的规定,运用规范分析和比较研究方法,检视碳排放数据报告义务可能引发的现实问题。[研究结论]在碳排放数据报告义务履行中,面临因制度差异下的规则适用冲突而引发的碳排放核算问题、因跨境提供中的利益风险而引发的碳排放数据安全问题以及因成本负担下的贸易挑战而引发的碳排放数据壁垒问题。为解决上述问题,应当完善碳排放核算核查机制、分级分类化解碳排放数据跨境风险、借助政策手段减轻企业成本负担、维护企业国际贸易竞争话语权。

基于人流量视角下的公共建筑碳排放模型与实证研究

为了解决公共建筑碳排放核算类别繁多、结果粗放的难题,通过调研与程式化扎根理论得出影响公共建筑碳排放的关键因素,并依托实地传感测算试验,研究人流量对环境变化的具体作用机理,整合人时变量,构建了适用于公共建筑的动态碳排放核算模型。结果表明:1)编码处理和调研数据的相关性分析结果均显示人流量对公共建筑的能源消耗起到关键作用;2)人流量间接作用于用能系统以及人的自身排放共同组成温室气体的排放增量;3)经验证,研究构建的动态核算模型原始误差为5.36%,修正后误差降至4.807%(小于5%),与实际运行工况有良好的交互性。研究成果完善了已有公共建筑的碳排放核算边界,构建了动态工况下的核算模型,实现了基于动态人流量变化下的公共建筑碳排放定量描述,为绿色建筑评价体系提供了理论依据与模型基础。

澳大利亚环境经济核算发展路径及启示

环境经济核算是绿色发展理念下统筹考虑环境保护与经济发展的必然选择,能够为环境与经济综合决策提供有力支撑。文章重点从澳大利亚环境经济核算体系建设、国家战略及工作概况、应用领域等方面阐述和分析澳大利亚环境经济核算的进展和成效,并结合我国发展现状,提出要在试点基础上统筹部门合作,充分考虑国际公认的环境经济核算体系标准和可持续发展目标,促进国际合作,持续改进并逐步建立核算框架和运行机制等。

“双碳”背景下我国企业绿色会计发展的现状、问题及对策

采用文献资料法和实证分析法,通过分析上市公司碳排放信息披露情况,探讨了企业绿色会计的发展现状,阐述了企业绿色会计发展存在的问题。研究发现,尽管企业积极响应政府的“双碳”目标,但在绿色会计信息数据获取、指标体系完善性、核算方法规范化以及实践监督方面存在明显不足。这些问题影响了绿色会计信息的准确性和可靠性,阻碍了企业可持续发展战略的实施。为此,应建立绿色会计信息披露体系,优化绿色会计财务指标体系,规范绿色会计核算方法,并加强绿色会计文化建设与人才培养,从而促使企业更有效地履行环境责任,促进生态文明建设,实现可持续发展。