环境成本核算与环境会计体系

19986(100871)(),,,,(),:1972,1992,,,,,,:,1968;1972,1987;,1992;,BS7750,EMAS;ISO14000,,,(),1980,,,,(ISAR),(UNCTAD),199635()(SASGroup,,),1995SAS,(),,:(1)SAS;(2)SAS,,(,);(3);(4);(5);(6);(7);(8);(9);(10),,,(),(),()(),,(),,,,(),,,(,),,,(),,(),,,,,,,,(),,,,,,,45,,:,,,:,,,,,,,,,,,,,,,,,,,,,(),:,,,,,1.,(),,,,,,,,,?,,,,,,?,,,2.,,553.,(),,,,,,,,(,),,,,,,,,(),:,,,,,(!),,,,,:,,:,,(),,,,,,,:,,(),,,,,,,:,,,,65,,,,,,,,(),,,,,,,:,,;,(),;,,,,,(),,,,,,,,,,,:,(),,,,,,,,,(R&D),,,,,(),,,,,:,,,,,,,,,,75,,,,,,,:???,,,(),,,,1.ABCABM(Activity2basedCosting,ABC)(Activity2basedmanage2ment,ABM),ABCABM:(1);(2);(3);(4),ABCABM,,ABCABM,,,,2.LCCLCA(LifeCycleCosting,LCC),,,,LCC60,,,LCC,11ö()öö,()MeasuringCorporateEnvironmentalPerformance1996,885(LifeCycleAssessment,LCA),:,,LCA,:LifeCycleAnalysis,CradletoGraveAnalysisöAssessment,Eco2balanceAssessment,EnvironmentalImpactAssessment,,LCA:,,,,LCA,,,,,,LCA,:1LCA(AccountingfortheEnvironment19939)3.FCALA(Full2CostAccounting,FCA)(),,FCA:(1),,;(2),,,(),FCAFCA,FCA:,;FCA,(LegacyCosting,LC)LC():(1);(2);(3),,,(),95(EnvironmentalAudit),(,),,:,:,()(),,(),(),:??(),(),,:,?,(),,,,,?,:(1),(2)(),()(3)(),,,,()(),,,ArthurAndersen(AA)(Eco2Accounting,1994,Chica2go),,,:,,AA,,DeloitteToucheTohmatsh(DTT)1992,(ICC),06DTT1993(70),KPMG1993,,,,PriceWaterhouse(PW),199019921994,,:EnvironmentalCosts:AccountingandDisclosure(1992),AccountingforEn2vironmentalCompliance:CrossroadofGAAP,Engineering,andGovernmant(1993),ProgressontheEnvironmentalChallenge:ASurveyofCorporateAmerica’sEnvironmentalAccountingandManagement(1994),,,,?,,,,(),,(),1.BS77501992,BS7750,,,,,,1996711,KPMG,,199465%,199577%,100:,,19961219,,,,19972:,,:;16,(FASB),,19755(SFAS5),FIN14,()FASB1989,(EITF),EITF8913EITF9028,,(),,:(1),,;(2);(3),1993EITE9325,,:,,(SEC),2.1972,,,(SIAR),,,1995,,SIAR,,,19933(1990),(EMAS),7,1991(Eco2audit)(ECO2labeling),EMAS,,EMAS(ISO),ISO19935,5,ISO214000:(1);(2);(3);(4);(5);(6)1995,ISO214000ISO214001ISO214004,(,,19969),ISO21410,ISO214011,ISO214012,EMASISO214000,,ISO214001EMAS(bridgingdocument)199726,,(),:3.,:(1)(AICPA)19956,,(2)(ICAEW)199610,,,,,(3)(IFAC)19976,,,(4)(SMAC)1998ISO14000,ISO14000,,,,1997,ISO14001,1997,,,:,,,,,:1997,1998,,,,(,)1Epstein,M.J.MeasuringCorporateEnvironmentalPerformanceUSA,1996.2Gray,R.AccountingforEnvironmentalUK,1993.3GreenReporting2AccountingandtheChallengeinNinetiesUK,1992.4SASEnvironmental1995ReportSweden,1996.5:,199746:,19988(:P)36