环境管理会计工具的特征化

在分析了当前外部环境报告自愿披露实践的局限性、企业当局环境责任和信息需求的基础上 ,提出了一个由货币—实物、时间分期、时间长度和信息搜集频次等维数构成企业内部环境管理会计 (EMA)特征框架 ,将目前EMA方法和工具进行分类。根据该特征框架 ,企业管理阶层可以按照特定的决策和责任背景选择合理的环境管理会计工具来控制环境影响。

The Characterizing Framework for Environmental Management Accounting Tools

Based on the limitation of the current practices in environmental external reporting and disclosure, corporate environmental management accountability and information requirements, four feature dimensions, composed of monetary-physical, past and future time frames, time length, and information gathering frequency, are proposed to construct the characterization framework. Then EMA accounting tools and approaches are classified.Based on this characterization framework, management personnel can select the reasonable EMA tool to control the environmentally induced impacts according to the different decision and accountability settings.