荷兰环境成本核算实践及启示

荷兰政府出于宏观环境管理的需要明确界定了环境成本 ,对微观层次上的企业环境成本核算和管理产生了重要影响。荷兰铁路公司以现有会计系统为基础 ,对环境成本进行了确认、计量、记录、追踪和分配 ;在政府建筑物环境成本的确定上则采用了新的方法 ,建立了新的环境成本核算系统。荷兰环境成本核算实践启示我们 ,要重视对环境成本核算的研究 ;政府是环境成本核算建立和发展的强大外部压力源 ,企业对良好财务业绩的追求则是持久的内部动力源 ;建立环境成本核算系统要遵循成本效益原则和实用原则。

Environmental Cost Accounting in the Netherlands:Practices and Revelations

The Netherlands government defines environmental cost(EC) definitely for environmental macro management. As a consequence, firms' EC accounting and management have been affected greatly. The Netherlands railway company has the EC identified, measured, registered, tracked and allocated based on its existing accounting systems. However, new EC accounting systems have been established to identify the EC on government buildings. The Netherlands' practices reveal that Chinese firms should put more emphasis on EC accounting as pursuing better financial performance, and Chinese government should encourage firms to develop EC accounting systems. In addition, some important principles, such as cost efficiency and suitableness should be followed while developing the EC accounting systems.