加強(qiáng)環(huán)境會(huì)計(jì)在我國(guó)農(nóng)業(yè)領(lǐng)域中應(yīng)用的思考

馬淑琴

摘 要：近30年來(lái)，我國(guó)農(nóng)業(yè)發(fā)展與環(huán)境之間的矛盾日益突出，生態(tài)環(huán)境惡化已嚴(yán)重制約著農(nóng)業(yè)可持續(xù)發(fā)展，迫切需要引入環(huán)境會(huì)計(jì)把農(nóng)業(yè)生產(chǎn)對(duì)生態(tài)環(huán)境的不良影響納入會(huì)計(jì)核算中，強(qiáng)化采取有效的經(jīng)濟(jì)措施防控農(nóng)業(yè)污染。該文從促進(jìn)農(nóng)業(yè)可持續(xù)發(fā)展、增加農(nóng)產(chǎn)品的國(guó)際競(jìng)爭(zhēng)力等角度闡述了加強(qiáng)環(huán)境會(huì)計(jì)在我國(guó)農(nóng)業(yè)領(lǐng)域中應(yīng)用的必要性，分析了農(nóng)業(yè)污染的特點(diǎn)與農(nóng)業(yè)環(huán)境會(huì)計(jì)的職能和目標(biāo)，探討了加強(qiáng)農(nóng)業(yè)領(lǐng)域中環(huán)境會(huì)計(jì)應(yīng)用的若干問(wèn)題，并提出了推動(dòng)我國(guó)農(nóng)業(yè)領(lǐng)域環(huán)境會(huì)計(jì)實(shí)施的思路。

關(guān)鍵詞：農(nóng)業(yè)環(huán)境會(huì)計(jì);核算體系;實(shí)務(wù);農(nóng)業(yè)可持續(xù)發(fā)展

中圖分類號(hào) F230? 文獻(xiàn)標(biāo)識(shí)碼 A文章編號(hào) 1007-7731（2021）20-0141-05

Suggestions for Strengthening the Application of Environmental Accounting in Agriculture of China

MA Shuqin

（Zhejiang Provincial Academy of Agricultural Sciences， Hangzhou 310021， China）

Abstract： In past 30 years， the contradiction between the environment and agricultural development in China is increasingly serious. The deterioration of the ecological environment seriously restricts the sustainable development of agriculture. It is urgent need to introduce environmental accounting to agricultural production， bring adverse effects of agricultural production on the ecological environment into the accounting， and strengthen the economic measures of controlling agricultural pollution. Based on the analysis of necessity about strengthening the application of environmental accounting in agricultural field of China from the viewpoints of promoting the sustainable development of agriculture and increasing the international competitiveness of agricultural products， the paper analyzes characteristics of agricultural pollution， and function and target of agricultural environmental accounting. The some problems of strengthening application of agricultural accounting in agricultural field are also discussed， and implementation idea of promoting application of environmental accounting on the agricultural field in the country is put forward.

Key words： Agricultural environmental accounting; Accounting system; Practical research; Sustainable development of agriculture

環(huán)境會(huì)計(jì)（Environment accounting）也稱為綠色會(huì)計(jì)（Green accounting），是指通過(guò)會(huì)計(jì)特有的方法，以貨幣為主要計(jì)量單位，以相關(guān)環(huán)境法律為依據(jù)，通過(guò)研討經(jīng)濟(jì)發(fā)展與環(huán)境之間的關(guān)系，計(jì)量、記錄環(huán)境污染、環(huán)境開(kāi)發(fā)和利用、環(huán)境防治的成本費(fèi)用，評(píng)估環(huán)境活動(dòng)及環(huán)境績(jī)效對(duì)單位財(cái)務(wù)造成影響的一門新興學(xué)科[1]。環(huán)境會(huì)計(jì)主要有“簿記”“管理”2個(gè)方面的作用。國(guó)外環(huán)境會(huì)計(jì)的研究開(kāi)始于20世紀(jì)70年代的英國(guó)，我國(guó)對(duì)環(huán)境會(huì)計(jì)的介紹始于20世紀(jì)90年代初期[2]。20余年來(lái)，我國(guó)研究人員對(duì)環(huán)境會(huì)計(jì)的基礎(chǔ)理論、要素確認(rèn)計(jì)量、信息披露以及核算方法等不同方面作了初步的研究，并在和諧社會(huì)建設(shè)、兩型社會(huì)低碳建設(shè)、排污權(quán)交易與企業(yè)經(jīng)濟(jì)管理等多個(gè)領(lǐng)域進(jìn)行了初步的實(shí)務(wù)運(yùn)用[3，4]。但與國(guó)外相比，至今我國(guó)尚未形成完整的環(huán)境會(huì)計(jì)理論體系與定型的實(shí)踐模式[5，6]，在農(nóng)業(yè)環(huán)境管理上的應(yīng)用幾乎還是空白。

農(nóng)業(yè)是國(guó)民經(jīng)濟(jì)的基礎(chǔ)，其與環(huán)境的關(guān)系非常緊密。改革開(kāi)放以來(lái)，我國(guó)農(nóng)業(yè)在“高產(chǎn)、優(yōu)質(zhì)、高效”的發(fā)展方針指導(dǎo)下，以增產(chǎn)為核心目標(biāo)大力促進(jìn)農(nóng)業(yè)生產(chǎn)，化肥、農(nóng)藥、農(nóng)膜等農(nóng)資要素得到了廣泛應(yīng)用，畜禽業(yè)養(yǎng)殖規(guī)模不斷擴(kuò)大。但在實(shí)現(xiàn)增產(chǎn)與增收目標(biāo)的同時(shí)，農(nóng)業(yè)污染也持續(xù)加劇，農(nóng)業(yè)環(huán)境正面臨著大范圍的生態(tài)環(huán)境惡化和農(nóng)業(yè)自身污染的雙重威脅。據(jù)研究，我國(guó)農(nóng)業(yè)污染大致已占到全部污染份額的1/3～1/2。至今，我國(guó)農(nóng)業(yè)污染的深度與廣度都已經(jīng)遠(yuǎn)遠(yuǎn)超過(guò)發(fā)達(dá)國(guó)家，且潛在的污染壓力更是其他國(guó)家無(wú)法與之相比的[7]。為了促進(jìn)中國(guó)社會(huì)經(jīng)濟(jì)與環(huán)境的長(zhǎng)久可持續(xù)發(fā)展，各級(jí)政府已逐漸意識(shí)到保護(hù)農(nóng)業(yè)環(huán)境的重要性，以資源的合理開(kāi)發(fā)與可持續(xù)利用為前提的農(nóng)業(yè)生產(chǎn)已成為今后我國(guó)農(nóng)業(yè)發(fā)展的主要方向。在為實(shí)現(xiàn)農(nóng)業(yè)可持續(xù)發(fā)展而實(shí)施的污染控制、環(huán)境補(bǔ)償中迫切要求會(huì)計(jì)業(yè)承擔(dān)積極的作用。因此，如何加強(qiáng)我國(guó)農(nóng)業(yè)領(lǐng)域的環(huán)境會(huì)計(jì)應(yīng)用研究已成為當(dāng)前農(nóng)業(yè)會(huì)計(jì)業(yè)所必須考慮的重要問(wèn)題。為此，筆者對(duì)加強(qiáng)我國(guó)農(nóng)業(yè)領(lǐng)域環(huán)境會(huì)計(jì)應(yīng)用的相關(guān)問(wèn)題進(jìn)行了分析。