本文選題：環(huán)境負(fù)債計(jì)量 + 企業(yè)績(jī)效　； 參考：《北京交通大學(xué)》2017年碩士論文

【摘要】：近年來(lái),不斷頻發(fā)的環(huán)境問(wèn)題喚醒了人們的環(huán)保意識(shí),人們開(kāi)始關(guān)注各類與環(huán)境有關(guān)的問(wèn)題。公眾對(duì)企業(yè)污染環(huán)境的新聞也更加關(guān)注。目前我國(guó)企業(yè)在會(huì)計(jì)實(shí)務(wù)操作中,大多數(shù)企業(yè)只在環(huán)境污染問(wèn)題已經(jīng)發(fā)生,需要對(duì)受害方進(jìn)行賠償時(shí),才會(huì)進(jìn)行環(huán)境補(bǔ)償?shù)臅?huì)計(jì)處理。但由于環(huán)境污染問(wèn)題一旦發(fā)生,大多數(shù)情況下,都會(huì)產(chǎn)生高額的費(fèi)用支出,因此,此時(shí)進(jìn)行會(huì)計(jì)處理,會(huì)直接影響企業(yè)當(dāng)期的利潤(rùn)表現(xiàn),甚至可能會(huì)使企業(yè)產(chǎn)生虧損。在一些大型污染事件中,一次性支出過(guò)高費(fèi)用,可能還會(huì)使得企業(yè)瀕臨破產(chǎn)。因此,企業(yè)應(yīng)該高度重視可能出現(xiàn)的環(huán)境污染問(wèn)題,預(yù)防環(huán)境污染問(wèn)題的出現(xiàn)。當(dāng)預(yù)計(jì)環(huán)境污染問(wèn)題無(wú)法避免時(shí),應(yīng)該盡可能合理的估計(jì)可能產(chǎn)生的環(huán)境負(fù)債,以便提前評(píng)估環(huán)境污染問(wèn)題對(duì)企業(yè)績(jī)效的影響,當(dāng)污染問(wèn)題對(duì)環(huán)境績(jī)效的影響太大時(shí),可以考慮是否停止高污染項(xiàng)目,或者選擇其他輕度污染甚至無(wú)污染項(xiàng)目,以避免高污染項(xiàng)目所帶來(lái)的企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn)。本文主要討論基于環(huán)境負(fù)債的企業(yè)績(jī)效評(píng)價(jià)。首先,需要明確環(huán)境負(fù)債的確認(rèn)計(jì)量并且為其設(shè)計(jì)相關(guān)會(huì)計(jì)科目,即指出環(huán)境負(fù)債的構(gòu)成、計(jì)量方法,在此基礎(chǔ)上為環(huán)境負(fù)債問(wèn)題設(shè)計(jì)獨(dú)立完整的會(huì)計(jì)科目系統(tǒng),會(huì)計(jì)報(bào)表原有的跟環(huán)境因素相關(guān)的會(huì)計(jì)科目較為籠統(tǒng)或很難直觀體現(xiàn)企業(yè)環(huán)境義務(wù)的承擔(dān),因此,設(shè)計(jì)獨(dú)立的環(huán)境負(fù)債科目使得在現(xiàn)有的會(huì)計(jì)報(bào)表體系中凸顯環(huán)境因素,使得企業(yè)更加關(guān)注環(huán)境問(wèn)題;其次,使用已經(jīng)包含環(huán)境負(fù)債的企業(yè)會(huì)計(jì)報(bào)表,對(duì)企業(yè)績(jī)效進(jìn)行測(cè)評(píng);其中企業(yè)績(jī)效的測(cè)評(píng)主要選取利潤(rùn)率等關(guān)鍵績(jī)效考核指標(biāo)進(jìn)行考核。本文的創(chuàng)新之處在于在報(bào)表中加入環(huán)境負(fù)債因素的考慮,在更全面的會(huì)計(jì)報(bào)表系統(tǒng)上計(jì)算企業(yè)績(jī)效的關(guān)鍵指標(biāo),進(jìn)行企業(yè)績(jī)效的考核。最后,通過(guò)對(duì)企業(yè)真實(shí)污染環(huán)境案例的分析,進(jìn)一步展示環(huán)境負(fù)債因素加入企業(yè)績(jī)效評(píng)價(jià)的重要性,并由此對(duì)企業(yè)提出建議。
[Abstract]:In recent years, frequent environmental problems have awakened people's awareness of environmental protection, and people begin to pay attention to all kinds of problems related to the environment. The public is also more concerned about corporate pollution news. At present, in the accounting practice of our country's enterprises, most enterprises only have the problem of environmental pollution and need to compensate the aggrieved party before the accounting treatment of environmental compensation will be carried out. However, once the problem of environmental pollution occurs, most of the time, there will be high expense. Therefore, accounting treatment will directly affect the current profit performance of the enterprise, and may even make the enterprise a loss. In some major pollution cases, one-time spending is too high, and may put businesses on the verge of bankruptcy. Therefore, enterprises should attach great importance to possible environmental pollution and prevent environmental pollution. When the problem of environmental pollution is expected to be unavoidable, the possible environmental liabilities should be estimated as reasonably as possible in order to assess the impact of the environmental pollution problem on the performance of the enterprise in advance, and when the impact of the pollution problem on the environmental performance is too great, We can consider whether to stop the high pollution project or choose other mild pollution or no pollution project to avoid the risk of the enterprise operation caused by the high pollution project. This paper mainly discusses enterprise performance evaluation based on environmental liabilities. First of all, it is necessary to define the recognition and measurement of environmental liabilities and design relevant accounting subjects for them, that is, to point out the composition of environmental liabilities and the methods of measurement, and on this basis to design an independent and complete accounting system for environmental liabilities. The original accounting subjects related to environmental factors in accounting statements are relatively general or difficult to directly reflect the commitment of enterprises' environmental obligations. Therefore, the design of independent environmental liability accounts makes environmental factors prominent in the current accounting statement system. Make the enterprise pay more attention to the environmental problem; secondly, use the enterprise accounting report which already contains the environmental liabilities to evaluate the enterprise performance; among them, the enterprise performance evaluation mainly selects the profit margin and other key performance evaluation indicators to assess. The innovation of this paper lies in the consideration of environmental liabilities in the financial statements and the evaluation of enterprise performance by calculating the key indicators of enterprise performance on a more comprehensive accounting statement system. Finally, through the analysis of the real environmental pollution cases of enterprises, the importance of adding environmental debt factors to enterprise performance evaluation is further demonstrated, and some suggestions are put forward to the enterprises.
【學(xué)位授予單位】：北京交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.32

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