日本构建循环型社会对我国的启示

资源消耗、环境污染问题日益引起各国的关注。为了抑制自然资源消费、减轻环境负担,日本于2000年提出建设循环型社会,现已初见成效。2004年,我国正式提出建设资源节约型社会,日本循环型社会的成功经验对我国具有重要的借鉴意义。在节约型社会的建设过程中,应逐步建立健全相关法律体系,量化目标;加强教育、宣传工作;多方合作共同构建节约型社会;增加投资力度,推进专业化的资源循环回收工作。     

企业环境成本特点及管理方法探析

本文在对企业进行环境成本管理的必要性和环境成本的特点进行分析的基础上,指出我国企业目前在环境成本管理工作中存在的主要问题,并认为作业成本法与全生命周期成本法是环境成本管理较好的方法,进而对两种方法在企业环境成本的具体运用中进行了比较。     

Partial analysis of the environmental costs generated by hotels in Hong Kong

This paper investigates the environmental costs attributable to the various activities involved in operating a hotel such as energy usage, water consumption, and solid waste disposal. A control cost approach and a pro-rated model were used in environmental costing. A holistic analysis of the environmental costs was then made. It was found that, in the early 1990s, the environmental costs incurred in controlling air pollution was higher than for other types of pollution. However, the situation changed during the late 1990s as the government invested more in building large-scale sewage treatment systems and landfills. At present, the environmental costs attributable to water protection and solid waste management have been larger than the environmental costs of air pollution. This implies that hotel operators should place a greater focus on mitigating the pressure on the environment from the consumption of water and disposal of solid waste. Also based on the methodologies, recommendations on environmental accounting on three levels are made.     

环境问题对财务会计理论的冲击及对策

环境问题所带来的严峻现实环境会计应运而生，但环境会计也给传统会计理论与会计实践提出了许多新问题，主要表现在会计确认、会计计量、会计记录、会计报告等几个方面。     

Trade and Environmental Policy: A Race to the Bottom?

The focus of this paper is the issue of regulatory chill and a race to the bottom in environmental standards and policies. In particular, it explores the possibility that resolution of this problem may lie in a more flexible application of the existing General Agreement on Tariffs and Trade/World Trade Organization (GATT/WTO) rules. The structure of the discussion is divided into four parts: (i) the standard analysis of trade and environmental policy is laid out; (ii) the theoretical analysis of and empirical evidence for the existence of pollution havens is reviewed; (iii) the main arguments as to why governments may weaken domestic environmental policy with greater trade liberalisation is outlined; and (iv) some recent analysis of border tax adjustments for environmental taxes is laid out, leading to the basic conclusion of the paper: a method for countering any tendency for regulatory chill and a race to the bottom in environmental policies is already embedded in existing GATT/WTO rules.     

A study of the motivations for the environmental transformation of companies

This paper studies the relationship between the environmental motivations or beliefs prevailing in a company and the kind of environmental transformation the company is undertaking. In this sense, we distinguish four types of motivations: ethical, productive, commercial, and relational; and three areas where environmental transformation is typically conducted: the management system, the operations system, and the commercial system. The links between all these elements are analysed over a sample of 186 manufacturing companies from three industrial sectors. The results reveal that each environmental transformation responds to the presence or the predominance of certain motivations or environmental beliefs within the company.     

Plant location and strategic environmental policy with inter-sectoral linkages

In recent debates on trade liberalisation the concern has often been expressed that with more competitive international trade governments will be worried that by setting tougher environmental policies than their trading rivals they will put domestic producers at a competitive disadvantage, and in the extreme case this could lead to firms relocating production in other countries. The response by governments to such concerns will be to weaken environmental policies (‘eco-dumping’). In competitive markets such concerns are ill founded, but there is a small amount of literature which has analysed whether governments will indeed have incentives for eco-dumping in the more relevant case of markets where there are significant scale economies; even here there is no presumption that the outcome will involve eco-dumping.In this paper we extend the analysis of strategic environmental policy and plant location decisions by analysing the location decision of firms in different sectors which are linked through an input-output structure of intermediate production. The reason why we introduce inter-sectoral linkages between firms is that they introduce an additional factor, relative to those already analysed in the literature, in the plant location decision, which is the incentive for firms in different sectors to agglomerate in a single location. This has a number of important effects. First, there is now the possibility of multiple equilibria in location decisions of firms. Following from this there is the possibility of catastrophic effects where a small increase in an environmental tax can trigger the collapse of an industrial base in a country; however there is also the possibility that a country which raises its environmental tax could attract more firms to locate in that country, because of the way the tax affects incentives for agglomeration. Finally, and again related to the previous effects, there is the possibility of a hysteresis effect where raising an environmental tax in one country can cause firms to relocate to another country, but subsequently lowering that tax will not induce firms to relocate back into the original country.We consider a simple model with two countries, two industries, an upstream and a downstream sector, and two firms per industry. The analysis proceeds through a three-stage game: in the first stage the governments of the two countries set their environmental policies; in the second stage the firms in both industries choose how many plants to locate and where; in the third stage firms choose their output levels, with the demand for the upstream firms being determined endogenously by the production decisions of the downstream firms. We assume that there are no limits to production capacity, so that firms do not build more than one plant in any country. However, firms may build plants in different countries because of positive transport costs. Although the model appears very simple, it cannot be solved analytically, so all the conclusions must be drawn from numerical simulations.     

Exploring (false) dualisms for environmental accounting praxis

This paper focuses on the political nature of the linguistic dualisms or ‘false antinomies’ that inhere in environmental accounting practice and environmental accounting research. These dualisms, ‘subject–object,’ ‘man–woman,’ ‘mind–body,’ and ‘culture–nature,’ the paper argues, need to be ‘ambiguized’ if the politics inherent in these dualisms are to be resisted. Two strategies for the ‘ambiguization’ of these dualisms are suggested: ‘performative parody,’ which is a strategy intended for environmental accounting practitioners, and ‘democratic reflexivity,’ which is a strategy intended for environmental accounting researchers. In taking this linguistic focus, the paper challenges common sense constructions of the environment and the potentially elitist and anti-democratic nature of environmental accounting research. By offering these two strategies, the paper provides a means of environmental accounting praxis, or means of resisting global ‘environmental’ domination.     

全球性可持续发展必须遵循国际环境公德

强化遵循国际环境公德,是实施全球性可持续发展战略题中应有之义;而以美国为代表的某些发达国家总是首先破坏了国际环境公德,给全球性可持续发展设置了重重障碍;广大发展中国家必须联合起来,为维护国际环境公德秩序而斗争。