馬淑琴
摘 要:近30年來,我國農(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)境會計把農(nóng)業(yè)生產(chǎn)對生態(tài)環(huán)境的不良影響納入會計核算中,強化采取有效的經(jīng)濟措施防控農(nóng)業(yè)污染。該文從促進農(nóng)業(yè)可持續(xù)發(fā)展、增加農(nóng)產(chǎn)品的國際競爭力等角度闡述了加強環(huán)境會計在我國農(nóng)業(yè)領(lǐng)域中應(yīng)用的必要性,分析了農(nóng)業(yè)污染的特點與農(nóng)業(yè)環(huán)境會計的職能和目標,探討了加強農(nóng)業(yè)領(lǐng)域中環(huán)境會計應(yīng)用的若干問題,并提出了推動我國農(nóng)業(yè)領(lǐng)域環(huán)境會計實施的思路。
關(guān)鍵詞:農(nóng)業(yè)環(huán)境會計;核算體系;實務(wù);農(nóng)業(yè)可持續(xù)發(fā)展
中圖分類號 F230? 文獻標識碼 A文章編號 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)境會計(Environment accounting)也稱為綠色會計(Green accounting),是指通過會計特有的方法,以貨幣為主要計量單位,以相關(guān)環(huán)境法律為依據(jù),通過研討經(jīng)濟發(fā)展與環(huán)境之間的關(guān)系,計量、記錄環(huán)境污染、環(huán)境開發(fā)和利用、環(huán)境防治的成本費用,評估環(huán)境活動及環(huán)境績效對單位財務(wù)造成影響的一門新興學(xué)科[1]。環(huán)境會計主要有“簿記”“管理”2個方面的作用。國外環(huán)境會計的研究開始于20世紀70年代的英國,我國對環(huán)境會計的介紹始于20世紀90年代初期[2]。20余年來,我國研究人員對環(huán)境會計的基礎(chǔ)理論、要素確認計量、信息披露以及核算方法等不同方面作了初步的研究,并在和諧社會建設(shè)、兩型社會低碳建設(shè)、排污權(quán)交易與企業(yè)經(jīng)濟管理等多個領(lǐng)域進行了初步的實務(wù)運用[3,4]。但與國外相比,至今我國尚未形成完整的環(huán)境會計理論體系與定型的實踐模式[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)是國民經(jīng)濟的基礎(chǔ),其與環(huán)境的關(guān)系非常緊密。改革開放以來,我國農(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)為核心目標大力促進農(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)模不斷擴大。但在實現(xiàn)增產(chǎn)與增收目標的同時,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,我國農(nóng)業(yè)污染的深度與廣度都已經(jīng)遠遠超過發(fā)達國家,且潛在的污染壓力更是其他國家無法與之相比的[7]。為了促進中國社會經(jīng)濟與環(huán)境的長久可持續(xù)發(fā)展,各級政府已逐漸意識到保護農(nóng)業(yè)環(huán)境的重要性,以資源的合理開發(fā)與可持續(xù)利用為前提的農(nóng)業(yè)生產(chǎn)已成為今后我國農(nóng)業(yè)發(fā)展的主要方向。在為實現(xiàn)農(nóng)業(yè)可持續(xù)發(fā)展而實施的污染控制、環(huán)境補償中迫切要求會計業(yè)承擔(dān)積極的作用。因此,如何加強我國農(nóng)業(yè)領(lǐng)域的環(huán)境會計應(yīng)用研究已成為當前農(nóng)業(yè)會計業(yè)所必須考慮的重要問題。為此,筆者對加強我國農(nóng)業(yè)領(lǐng)域環(huán)境會計應(yīng)用的相關(guān)問題進行了分析。