The framework of environmental accounting treatmen

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Environmental cost refers to the expenditure made by enterprises to improve the environment, and is not directly interactive with output. This expenditure is to establish a standard to reduce or avoid the pollution sources or pollutants caused by the production process operations, which should be included in the enterprise accounting, and a special account of "environmental cost" should be established to deal with it, which is the so-called environmental protection accounting, and long-term effective supervision should be carried out. 1. Preface 1. Research motivation in recent years, due to the rise of global awareness of environmental protection, environmental problems have expanded from local and regional to global problems; From the original pollution control to sustainable development. Therefore, in the process of pursuing economic development, if there are no formulated restrictions or norms, it may lead to the deterioration of environmental quality and public hazards. In particular, the printing industry in China is classified as a polluting industry. Whether it is waste disposal, or the electrical devices of tensile testing machines are noise, air and other problems in the dynamometer, it is inevitable in the printing industry. Therefore, in order to keep the printing industry away from the list of polluting industries, we must properly manage the environmental policies of the whole factory, and use the environmental management system to plan, implement and operate. With the development of economy and the improvement of national income, people pay more and more attention to environmental protection. In order to cope with the situation of international trade, following the successful root of ISO 9000 in Chinese enterprises, Chinese enterprises are further actively promoting the implementation of ISO 14000. In the process of implementation, enterprises must prepare budgets, so setting up the account of environmental cost has become a part of the accounting process. At present, only two companies in Taiwan's printing industry have passed the ISO 14000 certification. However, for companies that have implemented environmental management systems or are preparing to implement them, the establishment of the framework of environmental accounting, the current situation of the printing industry, and how to improve it are the topics of this study. 2、 Research purpose in the case of increasingly significant environmental protection costs, companies can no longer treat environmental costs as general manufacturing costs, but must build a set of environmental accounting treatment principles suitable for the printing industry in order to make the environmental protection system of the printing industry further. The environmental management system is very important to the organization's operation. The effective reduction of environmental costs can highlight the effectiveness of the environmental management system and the value of environmental managers, and obtain the effective information of the management system and the environmental costs of individual printing product processes. It also helps the future organization's business strategy development and correct decision-making, and helps the printing industry reduce operating costs, It can also achieve the goal of environmental protection. 3、 Research methods this study is an exploratory study, which adopts qualitative research methods, mainly using research methods such as literature discussion and field interviews. First of all, referring to the works of various writers, starting from the environmental cost, aiming at the characteristics of the printing industry and the feasibility of the literature collection, the framework of environmental protection accounting in the printing industry is worked out. (1) Through literature discussion, the experimental curve of establishing conceptual structure is recorded; The application of sensor skills enables the inspection and measurement to get the response digitally. A. for the collection of documents and materials related to ISO 14000 series, in order to understand its meaning and content. b. Collect documents, periodicals, books and road materials related to environmental accounting and environmental costs. c. This paper discusses the environmental cost of printing industry and the current situation of the implementation of environmental accounting. (2) This study adopts the method of field interview, and uses interviews and reading written materials to establish the framework of environmental accounting processing system in the printing industry. However, there are not many manufacturers in the printing industry that have passed ISO 14001, and the benefit of performance evaluation needs long-term observation to show the effect. Therefore, in order to facilitate the discussion of theory, this paper takes the manufacturer (Taiyi Printing Enterprise Co., Ltd.) that has passed the ISO 14001 certification as the object of interview, hoping to understand the current printing industry's views on environmental accounting after the implementation of environmental management system. 4、 Research framework through literature discussion to understand the characteristics of the printing industry, and collect relevant data such as "environmental management system", "environmental accounting" and "environmental cost", discuss the framework of environmental accounting for the implementation of environmental management system in the printing industry from the environmental cost, and then sort out the contents of the interview to complete the final conclusion. The research process is shown in Figure 1.1. II. Literature discussion 1. The classification of environmental protection expenditure has many different classifications according to the classification purposes of costs. In management accounting, when enterprises budget and evaluate environmental protection capital expenditure, they must estimate the cash flow of the investment plan. According to this purpose, environmental protection expenditure may be divided into the following four cost types: (1) direct cost: relative to other types of costs, Such costs are obvious and easy to distinguish, such as the investment in pollution prevention equipment. (2) Indirect costs: costs related to environmental protection support operations, such as the cost of processing raw materials, supervision and disposal of waste, etc. (3) Hidden costs: costs arising from compliance with environmental regulations, such as the costs of reporting, approval, supervision, testing, training, inspection, etc. (4) Contingent liability cost: in the process of capital budgeting, companies and enterprises must predict the environmental risks in advance as the basis for estimating the amount. In the theoretical framework of financial accounting, there is one layer for the basic factors of financial statements, that is, the expression tool of accounting information. The constituent elements are assets, liabilities, equity or net assets, owner's investment, distribution to owners, comprehensive net profit. Unscrew the oil supply of the speed valve in a counterclockwise direction to lift the plug away from the cylinder bottom. There are ten items in total, including income, expenses, gains and losses. In the field of environmental protection accounting, it can also be classified according to the above classification, but according to the foreign literature in recent years, environmental protection expenditure is usually divided into the following three categories: (1) recurring expenditure: in terms of accounting concept, recurring expenditure is generally an account of the income statement, and the item listed in the income statement depends on the nature of the account. There are many items classified as recurrent expenditure in environmental protection expenditure, such as the salary of environmental protection staff is the current salary expense, the depreciation expense of environmental protection equipment, the fine for violating environmental protection regulations, the cleaning cost after causing environmental hazards, the cost of social education, the cost of staff vocational training, the cost of waste disposal, etc. According to the Research Report of the United States EITF (Emerging Issues Task Force), when the cost of dealing with environmental pollution of environmental expenditure is voluntary, the cost of clearing, burying and preventing future environmental protection expenditure (II) or research expenses can also be regarded as expenses. There is no final conclusion as to where the current expenditure on environmental protection should be listed in the income statement. For example, Canada lists the removal cost as "extraordinary profit and loss", while the United States usually lists it as "normal business". In addition, there is a problem with the current expenditure of environmental protection, that is, some expenditure subjects and some subjects are listed in the same subject. For example, if the environmental protection salary is included in the salary expenses, whether it should be listed separately or otherwise remarked and exposed. For example, depending on the future needs and development of environmental protection accounting, the main public nuisance pollution of the printing industry includes noise, waste water, odor and vibration, of which waste water has the greatest impact. For example, the production of lithography and photographic plate making has the problem of wastewater discharge. Because it is not a general pollutant, but contains harmful substances, a small amount of it will also pollute the environment. In the general printing industry, the problems of wastewater discharge will occur in the lamination and drying of plate making up, the development of plate making, the water tank liquid during printing, and the staff washing ink rollers, washing hands or scrubbing machines. The pollution problem of gravure printing industry is even more serious, because in the process of photography, acidic fixing solution is released into the drainage, and the dissolution of photosensitive film, no matter any plate, heavy metals are discharged, which is not easy to be purified by nature, so it must be treated before it can be discharged into the drainage ditch. The printing factory wastewater treatment methods include the use of factory prevention and control equipment, sewage sewer and wastewater replacement treatment (3) Capital expenditure: capital expenditure is regarded as assets in the concept of financial accounting. The so-called assets, according to Article 16 of the statement of Financial Accounting Standards No. 1, "assets refer to the economic resources obtained by enterprises through transactions or economic events, which can be measured in currency and are expected to provide economic benefits in the future.". In addition to current expenditure, a part of environmental protection expenditure is capital expenditure, such as environmental protection equipment required for the implementation of environmental protection policies. The United States EITF believes that environmental protection can be capitalized if it meets one of the following three conditions: 1. It can extend the service life of existing assets, increase production capacity, or improve safety and efficiency. 2. This cost can prevent or reduce current or future environmental protection expenditure. 3. The cost is required for assets available for sale. Environmental capital expenditure is listed in the balance sheet until the depreciation expense is amortized according to the old year limit and transferred to the income statement year by year. (4) Contingent expenditure on environmental protection: in the concept of financial accounting, contingent payment is "contingent loss" if it has an impact on profit and loss, and "contingent liability" if it will incur liabilities or reduce assets. The possibility of occurrence can be divided into three kinds: probable, reasonably possible (this series of experimental machines are mainly used for all kinds of steel strands) and remote, The certainty of the amount can be divided into two types: certain or reasonably estimated and difficult to estimate. The accounting treatment of various situations has been described above. Environmental protection contingent expenditure can be divided into "environmental protection contingent liabilities" and "environmental protection contingent expenditure". Some environmental contingent liabilities need to be expressed in the financial statements, and the scope of involvement is complex; If the contingent expenditure on environmental protection complies with the provisions of financial accounting, it shall be treated in accordance with the provisions, but some countries will require the disclosure part of the notes to be listed separately. Table 1.1 accounting treatment of contingent losses

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