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K-对策者 K—strategistisn维超体积资源空间 n—dimensional hyper—volume n维生态位 n-dimensional nicheRaunkiaer定律 Law of Frequencyr-对策者 r-strategistis奥陶纪 Ordovician period白垩土草地 chalk grassland斑块 patch斑块性 patchiness斑块性种群 patchy population半荒漠 semi-desert半矩阵或星系图 constellation diagrams伴生种 companion species饱和密度 saturation density饱和期 asymptotic phase保护哲学 conservation philosophy北方针叶林 northern conifer forest被动取样假说 passive sampling hypothesis本能 instinct本能行为 instinctive behavior避敌 avoiding predator边缘效应 edge effect变异性 variability标志重捕法 mark recapture methods标准频度图解 frequency diagram表现型适应 phenotypic adaptation并行的 simultaneous并行同源 paralogy捕食 predation不重叠的 non—overlapping残存斑块 remnant patch残余廊道 remnant corridor操作性条件作用 operant conditioning草原生态系统 grassland system层次性结构 hierachical structure产卵和取食促进剂 oviposition and feeding stimulant 产业生态学 industry ecology长日照植物 long day plant超体积生态位 hyper—volume niche成本外摊 externalized cost程序化死亡 programmed cell death尺度效应 scaling effect抽彩式竞争 competive lottery臭氧层破坏 ozone layer destruction出生率 natality或birth rate初级生产 primary production初级生产力 primary productivity初级生产者 primary producer传感器 sensor串行的 serial垂直结构 vertical structure春化 vernalization次级生产 secondary production次级生产力 secondary productivity次生演替 secondary successon粗密度 crude density存活曲线 survival curve存活值 survival value存在度 presence搭载效应 hitchhiking effect大陆—岛屿型复合种群 mainland-island metapopulation 带状廊道 strip corridor单联 single linkage单体生物 unitary organism单位努力捕获量 catch per unit effort单元的 monothetic淡水生态系统 fresh water ecosystem氮循环 nitrogen cycling等级(系统)理论 hierarchy theory等级的 hierarchical底内动物 infauna底栖动物 benthos地表火 surface fire地带性生物群落 biome地理信息系统 geographic information system地面芽植物 hemicryptophytes地上芽植物 chamaephytes地植物学 geobotany第三纪 Tetiary period第四纪 Quaternary period点突变 genic mutation或point mutation电荷耦合器 charge coupled device, CCD顶极阶段 climax stage顶极群落 climax community顶极种 climax species动态率模型 dynamic pool model动态平衡理论 dynamic equilibrium theory动态生命表 dynamic life table动物痕迹的计数 counts of animal signs动物计数 counts of animals冻原 tundra短日照植物 short day plant断层 gaps多波段光谱扫描仪 multichannel spectrum scanner, MSS 多度 abundance多样化 variety多元的 poly thetic厄尔尼诺El Nino反馈feedback反射reflex泛化种generalist防卫行为defennce behavior访花昆虫flower visitor非等级的non—hierarchical非空间模型non-spatial model非内稳态生物non-homeostatic organism非平衡态复合种群nonequilibrium metapopulation非平衡态跟踪生境复合种群nonequilibrium habitat-tracking metapopulation非平衡态下降复合种群nonequilibrium declining metapopulation非生态位non-niche非生物环境physical environment非线性关系nonlinear分布dispersion分解者decomposer分支过程branching process分子分类学molecular taxonomy分子进化的中性理论the neutral theory of molecular evolution分子生态学molecular ecology分子系统学molecular systematics浮游动物plankton负反馈negative feedback)负荷量carrying capacity负相互作用negative interaction负选择negative selection附底动物epifauna复合种群metapopulation富营养化现象eutrohication改良relamation盖度coverage盖度比cover ratio干扰disturbance干扰斑块disturbance patch干扰廊道disturbance corridor干扰作用interference高度height高斯假说Coarse's hypothesis高斯理论Coarse's theory高位芽植物phanerophytes格林威尔造山运动Grenville Orogenesis 个体individual个体论概念individualistic concept更新renewal功能生态位functional niche攻击行为aggressive behavior构件modules构件生物modular organism关键种keystone species关联系数association coefficients光饱和点light saturation point光补偿点light compensation point光周期photoperiod过滤器filter哈德-温伯格原理Hardy—Weinberg principle 海洋生态系统Ocean ecosytem寒武纪Cambrian period旱生植物siccocolous河流廊道river corridor恒有度contancy红树林mangrove呼吸量respiration互利mutualism互利素synomone互利作用synomonal化感作用allelopathy化学防御chemical defence化学生态学chemical ecology化学物质allelochemicals化学隐藏chemocryptic划分的divisive环境environment环境伦理学environmental ethics环境容纳量environmental carryin capacity环境资源斑块environmental resource patch环境资源廊道environmental resource corridor 荒漠desert荒漠化desertification荒漠生态系统desert ecosystem黄化现象eitiolation phenomenon恢复生态学restoration ecology混沌学chaos混合型mixed type活动库exchange pool获得性行为acquired behavior机体论学派organismic school基础生态位Fundamental niche基质matrix极点排序法polar ordination集群型clumped寄生parasitism加速期accelerating phase价值value价值流value flow间接排序indirect ordination间接梯度分析indirect gradiant analysis减速期decelerating phase简单聚合法lumping碱性植物alkaline soil plant建群种constructive species接触化学感觉contact chemoreception解磷菌或溶磷菌Phosphate-solubiIizing Microorganisms, PSM 进化适应evolutionary adaptation经典型复合种群classic metapopulation经济密度economic density景观landscape景观格局landscape patten景观过程模型process based landscape model景观结构landscape structure景观空间动态模型spatial dynamic landscape model景观生态学landscape ecology净初级生产量net primary production竞争competition竞争排斥原理competition exclusion principle静态生命表static life table局部种群local population距离效应distance effect聚合的agglomerative均匀型uniform菌根mycorrhiza抗毒素phytoalexins可持续发展sustainable development 空间结构spatial structure空间模型spatial model空间生态位spatial niche空间异质性spatial heterogeneity 库pool矿产资源mineral resources廊道corridor离散性discrete利己素allomone利己作用allomona利他行为altruism利他作用kairomonal连续体continuum联想学习associative learning猎食行为hunting behavior林冠火crown fire磷循环phosphorus cycling零假说null hypothesis领悟学习insight learning领域性territoriality流flow绿色核算green accounting逻辑斯谛方程logistic equation铆钉假说Rivet hypothesis密度density密度比density ratio密度制约死亡density－dependent mortality 面积效应area effect灭绝extinction铭记imprinting模拟hametic模型modeling牧食食物链grazing food chain内禀增长率intrinsic rate of increase内稳态homeostasis内稳态生物homeostatic organisms内源性endogenous内在的intrinsic耐阴植物shade－enduring plants能量分配原则principle of energy allocation 能量流动energy flow能源资源energy resources能值emergy泥盆纪Devonian period拟寄生parasitoidism逆分析inverse analysis年龄分布age distribution年龄结构age structure年龄性别锥体age—sex pyramid年龄锥体age pyramids偶见种rare species排序ordination配额quota配偶选择mate selection偏害amensalism偏利commensalism频度frequency平衡选择balancing selection平台plantform平行进化parallel evolution栖息地habitat期望值外推法extrapolation by expected value 气候驯化acclimatisation器官organs亲本投资parental investment亲族选择kin selection趋光性phototaxis趋化性chemotaxis趋同进化convergent evolution趋性taxis趋异进化divergent evolution趋异适应radiation adaptation取食促进剂oviposition and feeding stimulant 取样调查法sampling methods去除取样法removal sampling全联法complete linkage全球global全球变暖global warnning全球定位系统global Positioning System全球生态学global ecology确限度fidelity群丛association群丛单位理论association unit theory群丛组association group群落community群落的垂直结构vertical structure群落生态学community ecology群落水平格局horizontal pattern群落外貌physiognomy群落演替succession群系formation群系组formation group热带旱生林tropical dry forest热带季雨林tropical seasonal rainforest热带稀树草原tropical savanna热带雨林tropical rainforest热力学第二定律second law of thermodynamics 热力学第一定律first law of thermodynamics 人工斑块introduced patch人工廊道introduced corridor人口调查法cencus technique人口统计学human demography日中性植物day neutral plant冗余redundancy冗余种假说Redundancy species hypothesis三叠纪Triassic period森林生态系统forest ecosystem熵值entropy value上渐线upper asymptotic社会性防卫行为defence behavior社会优势等级dominance hierarchy摄食行为feed behavior生活史life history生活史对策life history strategy生活小区biotope生活型life form生活周期life cycle生境habitat生境多样性假说habitat diversity hypothesis 生理出生率physiological natality生理死亡率physiological mortality生命表life table生态出生率ecological natality生态对策bionomic strategy生态反作用ecological reaction生态幅ecological amplitude生态工程ecological engineering生态工业ecological industry生态规划ecological planning生态恢复ecological restoration生态经济ecological economics生态旅游ecotourism生态密度ecological density生态农业ecological agriculture生态入侵ecological invasion生态设计ecological design生态适应ecological adaptation生态死亡率ecological mortality生态位niche生态位宽度niche breadth生态位相似性比例niche proportional similarity 生态位重叠niche overlap生态文明ecological civilization生态系统ecosystem生态系统产品ecosystem goods生态系统多样性ecosystem diversity生态系统服务ecosystem service生态系统生态学ecosystem ecology生态系统学ecosystemology生态型ecotype生态学ecology生态因子ecological factor生态元ecological unit生态作用ecological effect生物organism生物地球化学循环biogecochemical cycle生物多样性biodiversity生物量biomass生物潜能biotic potential生物群落biotic community，biome生物群落演替succession生殖潜能reproductive potential剩余空间residual space失共生aposymbiosis湿地wetland湿地生态系统wetland ecosystem湿地植物hygrophyte时间结构temporal structure实际出生率realized natality实际死亡率realized mortality食草动物herbivores食肉动物carnivores食物链food chain食物网food wed矢量vector适合度fitness适应辐射adaptive radiation适应值adaptive value适应组合adaptive suites收获理论harvest theory收益外泄externalized profit衰退型种群contracting population 水平格局horizontal pattern水土流失soil and water erosion 水循环water cycling瞬时增长率instantaneous rate死亡率mortality & death rate松散垂直耦连loose vertical coupling松散水平耦连loose horizontal coupling溯祖过程coalescent process溯祖理论coalescent theory酸性土理论acid soil plant酸雨acid rain随机型random碎屑食物链detritus food chainK-对策者K-strategistisn维超体积资源空间n-dimensional hyper—volume n维生态位n-dimensional nicheRaunkiaer定律Law of Frequencyr-对策者r-strategistis奥陶纪Ordovician period白垩土草地chalk grassland斑块patch斑块性patchiness斑块性种群patchy population半荒漠semi-desert半矩阵或星系图constellation diagrams伴生种companion species饱和密度saturation density饱和期asymptotic phase保护哲学conservation philosophy北方针叶林northern conifer forest被动取样假说passive sampling hypothesis本能instinct本能行为instinctive behavior避敌avoiding predator边缘效应edge effect变异性variability标志重捕法mark recapture methods标准频度图解frequency diagram表现型适应phenotypic adaptation并行的simultaneous并行同源paralogy捕食predation不重叠的non—overlapping残存斑块remnant patch残余廊道remnant corridor操作性条件作用operant conditioning草原生态系统grassland system层次性结构hierachical structure产卵和取食促进剂oviposition and feeding stimulant 产业生态学industry ecology长日照植物long day plant超体积生态位hyper—volume niche成本外摊externalized cost程序化死亡programmed cell death尺度效应scaling effect抽彩式竞争competive lottery臭氧层破坏ozone layer destruction出生率natality或birth rate初级生产primary production初级生产力primary productivity初级生产者primary producer传感器sensor串行的serial垂直结构vertical structure春化vernalization次级生产secondary production次级生产力secondary productivity次生演替secondary successon粗密度crude density存活曲线survival curve存活值survival value存在度presence搭载效应hitchhiking effect大陆—岛屿型复合种群mainland-island metapopulation 带状廊道strip corridor单联single linkage单体生物unitary organism单位努力捕获量catch per unit effort单元的monothetic淡水生态系统fresh water ecosystem氮循环nitrogen cycling等级（系统)理论hierarchy theory等级的hierarchical底内动物infauna底栖动物benthos地表火surface fire地带性生物群落biome地理信息系统geographic information system 地面芽植物hemicryptophytes地上芽植物chamaephytes地植物学geobotany第三纪Tetiary period第四纪Quaternary period点突变genic mutation或point mutation电荷耦合器charge coupled device, CCD顶极阶段climax stage顶极群落climax community顶极种climax species动态率模型dynamic pool model动态平衡理论dynamic equilibrium theory动态生命表dynamic life table动物痕迹的计数counts of animal signs动物计数counts of animals冻原tundra短日照植物short day plant断层gaps多波段光谱扫描仪multichannel spectrum scanner, MSS多度abundance多样化variety多元的poly thetic厄尔尼诺El Nino反馈feedback反射reflex泛化种generalist防卫行为defennce behavior访花昆虫flower visitor非等级的non—hierarchical非空间模型non-spatial model非内稳态生物non-homeostatic organism非平衡态复合种群nonequilibrium metapopulation非平衡态跟踪生境复合种群nonequilibrium habitat—tracking metapopulation非平衡态下降复合种群nonequilibrium declining metapopulation非生态位non—niche非生物环境physical environment非线性关系nonlinear分布dispersion分解者decomposer分支过程branching process分子分类学molecular taxonomy分子进化的中性理论the neutral theory of molecular evolution 分子生态学molecular ecology分子系统学molecular systematics浮游动物plankton负反馈negative feedback）负荷量carrying capacity负相互作用negative interaction负选择negative selection附底动物epifauna复合种群metapopulation富营养化现象eutrohication改良relamation盖度coverage盖度比cover ratio干扰disturbance干扰斑块disturbance patch干扰廊道disturbance corridor干扰作用interference高度height高斯假说Coarse's hypothesis高斯理论Coarse's theory高位芽植物phanerophytes格林威尔造山运动Grenville Orogenesis个体individual个体论概念individualistic concept更新renewal功能生态位functional niche攻击行为aggressive behavior构件modules构件生物modular organism关键种keystone species关联系数association coefficients光饱和点light saturation point光补偿点light compensation point光周期photoperiod过滤器filter哈德-温伯格原理Hardy—Weinberg principle 海洋生态系统Ocean ecosytem寒武纪Cambrian period旱生植物siccocolous河流廊道river corridor恒有度contancy红树林mangrove呼吸量respiration互利mutualism互利素synomone互利作用synomonal化感作用allelopathy化学防御chemical defence化学生态学chemical ecology化学物质allelochemicals化学隐藏chemocryptic划分的divisive环境environment环境伦理学environmental ethics环境容纳量environmental carryin capacity环境资源斑块environmental resource patch环境资源廊道environmental resource corridor 荒漠desert荒漠化desertification荒漠生态系统desert ecosystem黄化现象eitiolation phenomenon恢复生态学restoration ecology混沌学chaos混合型mixed type活动库exchange pool获得性行为acquired behavior机体论学派organismic school基础生态位Fundamental niche基质matrix极点排序法polar ordination集群型clumped寄生parasitism加速期accelerating phase价值value价值流value flow间接排序indirect ordination间接梯度分析indirect gradiant analysis减速期decelerating phase简单聚合法lumping碱性植物alkaline soil plant建群种constructive species接触化学感觉contact chemoreception解磷菌或溶磷菌Phosphate-solubiIizing Microorganisms, PSM 进化适应evolutionary adaptation经典型复合种群classic metapopulation经济密度economic density景观landscape景观格局landscape patten景观过程模型process based landscape model景观结构landscape structure景观空间动态模型spatial dynamic landscape model 景观生态学landscape ecology净初级生产量net primary production竞争competition竞争排斥原理competition exclusion principle静态生命表static life table局部种群local population距离效应distance effect聚合的agglomerative均匀型uniform菌根mycorrhiza抗毒素phytoalexins可持续发展sustainable development空间结构spatial structure空间模型spatial model空间生态位spatial niche空间异质性spatial heterogeneity库pool矿产资源mineral resources廊道corridor离散性discrete利己素allomone利己作用allomona利他行为altruism利他作用kairomonal连续体continuum联想学习associative learning猎食行为hunting behavior林冠火crown fire磷循环phosphorus cycling零假说null hypothesis领悟学习insight learning领域性territoriality流flow绿色核算green accounting逻辑斯谛方程logistic equation铆钉假说Rivet hypothesis密度density密度比density ratio密度制约死亡density－dependent mortality 面积效应area effect灭绝extinction铭记imprinting模拟hametic模型modeling牧食食物链grazing food chain内禀增长率intrinsic rate of increase内稳态homeostasis内稳态生物homeostatic organisms内源性endogenous内在的intrinsic耐阴植物shade－enduring plants能量分配原则principle of energy allocation 能量流动energy flow能源资源energy resources能值emergy泥盆纪Devonian period拟寄生parasitoidism逆分析inverse analysis年龄分布age distribution年龄结构age structure年龄性别锥体age-sex pyramid年龄锥体age pyramids偶见种rare species排序ordination配额quota配偶选择mate selection偏害amensalism偏利commensalism频度frequency平衡选择balancing selection平台plantform平行进化parallel evolution栖息地habitat期望值外推法extrapolation by expected value 气候驯化acclimatisation器官organs亲本投资parental investment亲族选择kin selection趋光性phototaxis趋化性chemotaxis趋同进化convergent evolution趋性taxis趋异进化divergent evolution趋异适应radiation adaptation取食促进剂oviposition and feeding stimulant 取样调查法sampling methods去除取样法removal sampling全联法complete linkage全球global全球变暖global warnning全球定位系统global Positioning System全球生态学global ecology确限度fidelity群丛association群丛单位理论association unit theory群丛组association group群落community群落的垂直结构vertical structure群落生态学community ecology群落水平格局horizontal pattern群落外貌physiognomy群落演替succession群系formation群系组formation group热带旱生林tropical dry forest热带季雨林tropical seasonal rainforest热带稀树草原tropical savanna热带雨林tropical rainforest热力学第二定律second law of thermodynamics 热力学第一定律first law of thermodynamics 人工斑块introduced patch人工廊道introduced corridor人口调查法cencus technique人口统计学human demography日中性植物day neutral plant冗余redundancy冗余种假说Redundancy species hypothesis三叠纪Triassic period森林生态系统forest ecosystem熵值entropy value上渐线upper asymptotic社会性防卫行为defence behavior社会优势等级dominance hierarchy摄食行为feed behavior生活史life history生活史对策life history strategy生活小区biotope生活型life form生活周期life cycle生境habitat生境多样性假说habitat diversity hypothesis 生理出生率physiological natality生理死亡率physiological mortality生命表life table生态出生率ecological natality生态对策bionomic strategy生态反作用ecological reaction生态幅ecological amplitude生态工程ecological engineering生态工业ecological industry生态规划ecological planning生态恢复ecological restoration生态经济ecological economics生态旅游ecotourism生态密度ecological density生态农业ecological agriculture生态入侵ecological invasion生态设计ecological design生态适应ecological adaptation生态死亡率ecological mortality生态位niche生态位宽度niche breadth生态位相似性比例niche proportional similarity 生态位重叠niche overlap生态文明ecological civilization生态系统ecosystem生态系统产品ecosystem goods生态系统多样性ecosystem diversity生态系统服务ecosystem service生态系统生态学ecosystem ecology生态系统学ecosystemology生态型ecotype生态学ecology生态因子ecological factor生态元ecological unit生态作用ecological effect生物organism生物地球化学循环biogecochemical cycle 生物多样性biodiversity生物量biomass生物潜能biotic potential生物群落biotic community，biome生物群落演替succession生殖潜能reproductive potential剩余空间residual space失共生aposymbiosis湿地wetland湿地生态系统wetland ecosystem湿地植物hygrophyte时间结构temporal structure实际出生率realized natality实际死亡率realized mortality食草动物herbivores食肉动物carnivores食物链food chain食物网food wed矢量vector适合度fitness适应辐射adaptive radiation适应值adaptive value适应组合adaptive suites收获理论harvest theory收益外泄externalized profit衰退型种群contracting population水平格局horizontal pattern水土流失soil and water erosion水循环water cycling瞬时增长率instantaneous rate死亡率mortality & death rate松散垂直耦连loose vertical coupling松散水平耦连loose horizontal coupling溯祖过程coalescent process溯祖理论coalescent theory酸性土理论acid soil plant酸雨acid rain随机型random碎屑食物链detritus food chainK-对策者K—strategistisn维超体积资源空间n-dimensional hyper—volume n维生态位n—dimensional nicheRaunkiaer定律Law of Frequencyr-对策者r-strategistis奥陶纪Ordovician period白垩土草地chalk grassland斑块patch斑块性patchiness斑块性种群patchy population半荒漠semi-desert半矩阵或星系图constellation diagrams伴生种companion species饱和密度saturation density饱和期asymptotic phase保护哲学conservation philosophy北方针叶林northern conifer forest被动取样假说passive sampling hypothesis 本能instinct本能行为instinctive behavior避敌avoiding predator边缘效应edge effect。

可持续性资本理论

B OSTON U NIVERSITY Center for Energy and Environmental Studies Working Papers SeriesNumber 9501 September 1995 THE CAPITAL THEORY APPROACH TO SUSTAINABILITY:A CRITICAL APPRAISALbyDavid Stern675 Commonwealth Avenue, Boston MA 02215Tel: (617) 353-3083Fax: (617) 353-5986E-Mail: dstern@WWW: /sterncv.htmlThe Capital Theory Approach to Sustainability:A Critical AppraisalDavid I. SternBoston UniversityNovember 1995______________________________________________________________________________ Center for Energy and Environmental Studies, Boston University, 675 Commonwealth Avenue, Boston MA 02215, USA. Tel: (617) 353 3083 Fax: (617) 353 5986, E-Mail: dstern@The Capital Theory Approach to Sustainability:A Critical Appraisal______________________________________________________________________________ SummaryThis paper examines critically some recent developments in the sustainability debate. The large number of definitions of sustainability proposed in the 1980's have been refined into a smaller number of positions on the relevant questions in the 1990's. The most prominent of these are based on the idea of maintaining a capital stock. I call this the capital theory approach (CTA). Though these concepts are beginning to inform policies there are a number of difficulties in applying this approach in a theoretically valid manner and a number of critics of the use of the CTA as a guide to policy. First, I examine the internal difficulties with the CTA and continue to review criticisms from outside the neoclassical normative framework. The accounting approach obscures the underlying assumptions used and gives undue authoritativeness to the results. No account is taken of the uncertainty involved in sustainability analysis of any sort. In addition, by focusing on a representative consumer and using market (or contingent market) valuations of environmental resources, the approach (in common with most normative neoclassical economics) does not take into account distributional issues or accommodate alternative views on environmental values. Finally, I examine alternative approaches to sustainability analysis and policy making. These approaches accept the open-ended and multi-dimensional nature of sustainability and explicitly open up to political debate the questions that are at risk of being hidden inside the black-box of seemingly objective accounting.I.INTRODUCTIONThe Brundtland Report (WCED, 1987) proposed that sustainable development is "development that meets the needs of the present generation while letting future generations meet their own needs". Economists initially had some difficulty with this concept, some dismissing it1 and others proliferating a vast number of alternative definitions and policy prescriptions (see surveys by: Pezzey, 1989; Pearce et al., 1989; Rees, 1990; Lélé, 1991).In recent years, economists have made some progress in articulating their conception of sustainability. The large number of definitions of sustainability proposed in the 1980's have been refined into a smaller number of positions on the relevant questions in the 1990's. There is agreement that sustainability implies that certain indicators of welfare or development are non-declining over the very long term, that is development is sustained (Pezzey, 1989). Sustainable development is a process of change in an economy that does not violate such a sustainability criterion. Beyond this, the dominant views are based on the idea of maintaining a capital stock as a prerequisite for sustainable development. Within this school of thought there are opposing camps which disagree on the empirical question of the degree to which various capital stocks can be substituted for each other, though there has been little actual empirical research on this question.There is a consensus among a large number of economists that the CTA is a useful means of addressing sustainability issues.2 Capital theory concepts are beginning to inform policy, as in the case of the UN recommendations on environmental accounting and the US response to them (Beardsley, 1994; Carson et al., 1994; Steer and Lutz, 1993). There are, however, a growing number of critics who question whether this is a useful way to address sustainability (eg. Norgaard, 1991; Amir, 1992; Common and Perrings, 1992; Karshenas, 1994; Pezzey, 1994; Common and Norton, 1994; Faucheux et al., 1994; Common, 1995). The literature on sustainable development and sustainability is vast and continually expanding. There are also a large number ofsurveys of that literature (eg. Tisdell, 1988; Pearce et al., 1989; Rees, 1990; Simonis, 1990; Lélé, 1991; Costanza and Daly, 1992; Pezzey, 1992; Toman et al., 1994). I do not intend to survey this literature.The aim of this paper is to present a critique of the capital theory approach to sustainability (CTA henceforth) as a basis for policy. This critique both outlines the difficulties in using and applying the CTA from a viewpoint internal to neoclassical economics and problems with this approach from a viewpoint external to neoclassical economics. I also suggest some alternative approaches to sustainability relevant analysis and policy. The neoclasscial sustainability literature generally ignores the international dimensions of the sustainability problem. I also ignore this dimension in this paper.The paper is structured as follows. In the second section, I discuss the background to the emergence of the capital theory approach, while the third section briefly outlines the basic features of the approach. The fourth section examines the limitations of the CTA from within the viewpoint of neoclassical economics and the debate between proponents of "weak sustainability" and "strong sustainability". The following sections examine the drawbacks of this paradigm from a viewpoint external to neoclassical economics and discuss alternative methods of analysis and decision-making for sustainability. The concluding section summarizes the principal points.SHIFTING DEBATE: EMERGENCE OF THE CAPITAL THEORY II. THEAPPROACHMuch of the literature on sustainable development published in the 1980's was vague (see Lélé, 1991; Rees, 1990; Simonis, 1990). There was a general lack of precision and agreement in defining sustainability, and outlining appropriate sustainability policies. This confusion stemmed in part from an imprecise demarcation between ends and means. By "ends" I mean the definition ofsustainability ie. what is to be sustained, while "means" are the methods to achieve sustainability or necessary and/or sufficient conditions that must be met in order to do the same. As the goal of policy must be a subjective choice, considerable debate surrounded and continues to surround the definition of sustainability (eg. Tisdell, 1988). As there is considerable scientific uncertainty regarding sustainability possibilities, considerable debate continues to surround policies to achieve any given goal.Sharachchandra Lélé (1991) stated that "sustainable development is in real danger of becoming a cliché like appropriate technology - a fashionable phrase that everyone pays homage to but nobody cares to define" (607). Lélé pointed out that different authors and speakers meant very different things by sustainability, and that even UNEP's and WCED's definitions of sustainable development were vague, and confused ends with means. Neither provided any scientific examination of whether their proposed policies would lead to increased sustainability. "Where the sustainable development movement has faltered is in its inability to develop a set of concepts, criteria and policies that are coherent or consistent - both externally (with physical and social reality) and internally (with each other)." (613). Judith Rees (1990) expressed extreme skepticism concerning both sustainable development and its proponents. “It is easy to see why the notion of sustainable development has become so popular ... No longer does environmental protection mean sacrifice and confrontation with dominant materialist values” (435). She also argued that sustainable development was just so much political rhetoric. A UNEP report stated: "The ratio of words to action is weighted too heavily towards the former" (quoted in Simonis, 1990, 35). In the early days of the sustainability debate, vagueness about the meaning of sustainability was advantageous in attracting the largest constituency possible, but in the longer run, greater clarity is essential for sustaining concern.In the 1990's many people have put forward much more precisely articulated definitions of sustainable development, conditions and policies required to achieve sustainability, and criteria toassess whether development is sustainable. This has coincided with a shift from a largely politically-driven dialogue to a more theory-driven dialogue. With this has come a clearer understanding of what kinds of policies would be required to move towards alternative sustainability goals, and what the limits of our knowledge are. There is a stronger awareness of the distinction between ends and means. Most, but not all (eg. Amir, 1992), analysts agree that sustainable development is a meaningful concept but that the claims of the Brundtland Report (WCED, 1987) that growth just had to change direction were far too simplistic.There is a general consensus, especially among economists, on the principal definition of sustainable development used by David Pearce et al. (1989, 1991): Non-declining average human welfare over time (Mäler, 1991; Pezzey, 1992; Toman et al., 1994).3 This definition of sustainability implies a departure from the strict principle of maximizing net present value in traditional cost benefit analysis (Pezzey, 1989), but otherwise it does not imply a large departure from conventional economics. John Pezzey (1989, 1994) suggests a rule of maximizing net present value subject to the sustainability constraint of non-declining mean welfare. It encompasses many but not all definitions of sustainability. For example, it excludes a definition of sustainability based on maintaining a set of ecosystem functions, which seems to be implied by the Holling-sustainability criterion (Common and Perrings, 1992; Holling, 1973, 1986) or on maintaining given stocks of natural assets irrespective of any contribution to human welfare. A sustainable ecosystem might not be an undesirable goal but it could be too strict a criterion for the goal of maintaining human welfare (Karshenas, 1994) and could in some circumstances lead to declining human welfare. Not all ecosystem functions and certainly not all natural assets may be necessary for human welfare. Some aspects of the natural world such as smallpox bacteria may be absolutely detrimental to people. In the context of the primary Pearce et al. definition, the Holling-sustainability criterion is a means not an end.The advantage of formalizing the concept of sustainability is that this renders it amenable to analysis by economic theory (eg. Barbier and Markandya, 1991; Victor, 1991; Common and Perrings, 1992; Pezzey, 1989, 1994; Asheim, 1994) and to quantitative investigations (eg. Repetto et al., 1989; Pearce and Atkinson, 1993; Proops and Atkinson, 1993; Stern, 1995). Given the above formal definition of sustainability, many economists have examined what the necessary or sufficient conditions for the achievement of sustainability might be. Out of this activity has come the CTA described in the next section. The great attractiveness of this new approach is that it suggests relatively simple rules to ensure sustainability and relatively simple indicators of sustainability. This situation has seemingly cleared away the vagueness that previously attended discussions of sustainability and prompted relatively fast action by governments and international organizations to embrace specific goals and programs aimed at achieving this notion of the necessary conditions for sustainability.III. THE ESSENCE OF THE CAPITAL THEORY APPROACHThe origins of the CTA are in the literature on economic growth and exhaustible resources that flourished in the 1970s, exemplified by the special issue of the Review of Economic Studies published in 1974 (Heal, 1974). Robert Solow (1986) built on this earlier literature and the work of John Hartwick (1977, 1978a, 1978b) to formalize the constant capital rule. In these early models there was a single non-renewable resource and a stock of manufactured capital goods. A production function produced a single output, which could be used for either consumption or investment using the two inputs. The elasticity of substitution between the two inputs was one which implied that natural resources were essential but that the average product of resources could rise without bound given sufficient manufactured capital.The models relate to the notion of sustainability as non-declining welfare through the assumption that welfare is a monotonically increasing function of consumption (eg. Mäler, 1991). The path ofconsumption over time (and therefore of the capital stock) in these model economies depends on the intertemporal optimization rule. Under the Rawlsian maxi-min condition consumption must be constant. No net saving is permissible as this is regarded as an unjust burden on the present generation. Under the Ramsey utilitarian approach with zero discounting consumption can increase without bound (Solow, 1974). Here the present generation may be forced to accept a subsistence standard of living if this can benefit the future generations however richer they might be. Paths that maximize net present value with positive discount rates typically peak and then decline so that they are not sustainable (Pezzey, 1994). Pezzey (1989) suggested a hybrid version which maximizes net present value subject to an intertemporal constraint that utility be non-declining. In this case utility will first increase until it reaches a maximum sustainable level. This has attracted consensus as the general optimizing criterion for sustainable development. Geir Asheim (1991) derives this condition more formally.Under the assumption that the elasticity of substitution is one, non-declining consumption depends on the maintenance of the aggregate capital stock ie. conventional capital plus natural resources, used to produce consumption (and investment) goods (Solow, 1986). Aggregate capital, W t,and the change in aggregate capital are defined by:W t=p Kt K t + p Rt S t (1)∆W t=p Kt∆K t + p Rt R t (2)where S is the stock of non-renewable resources and R the use per period. K is the manufactured capital stock and the p i are the relevant prices. In the absence of depreciation of manufactured capital, maintenance of the capital stock implies investment of the rents from the depletion of the natural resource in manufactured capital - the Hartwick rule (Hartwick 1977, 1978a, 1978b). Income is defined using the Hicksian notion (Hicks, 1946) that income is the maximum consumption in a period consistent with the maintenance of wealth. Sustainable income is,therefore, the maximum consumption in a period consistent with the maintenance of aggregate capital intact (Weitzman, 1976; Mäler, 1991) and for a flow of income to be sustainable, the stock of capital needs to be constant or increasing over time (Solow, 1986).The initial work can be extended in various ways. The definition of capital that satisfies these conditions can be extended to include a number of categories of "capital": natural, manufactured, human, and institutional.4 Natural capital is a term used by many authors (it seems Smith (1977) was the first) for the aggregate of natural resource stocks that produce inputs of services or commodities for the economy. Some of the components of natural capital may be renewable resources. Manufactured capital refers to the standard neoclassical definition of "a factor of production produced by the economic system" (Pearce, 1992). Human capital also follows the standard definition. Institutional capital includes the institutions and knowledge necessary for the organization and reproduction of the economic system. It includes the ethical or moral capital referred to by Fred Hirsch (1976) and the cultural capital referred to by Fikret Berkes and Carl Folke (1992). For convenience I give the name 'artificial capital' to the latter three categories jointly. None of these concepts is unproblematic and natural capital is perhaps the most problematic. Technical change and population growth can also be accommodated (see Solow, 1986).Empirical implementation of the CTA tends to focus on measurement of sustainable income (eg. El Serafy, 1989; Repetto, 1989) or net capital accumulation (eg. Pearce and Atkinson, 1993; Proops and Atkinson, 1993) rather than on direct estimation of the capital stock.5 The theoretical models that underpin the CTA typically assume a Cobb-Douglas production function with constant returns to scale, no population growth, and no technological change. Any indices of net capital accumulation which attempt to make even a first approximation to reality must take these variables into account. None of the recent empirical studies does so. For example, David Pearce and Giles Atkinson (1993) present data from eighteen countries on savings and depreciation of natural andmanufactured capital as a proportion of GNP. They demonstrate that only eight countries had non-declining stocks of total capital, measured at market prices, and thus passed a weak sustainability criterion of a constant aggregate capital stock, but their methodology ignores population growth, returns to scale or technological change.IV.INTERNAL APPRAISAL OF THE CAPITAL THEORY APPROACHIn this section, I take as given the basic assumptions and rationale of neoclassical economics and highlight some of the technical problems that are encountered in using the CTA as an operational guide to policy. From a neoclassical standpoint these might be seen as difficulties in the positive theory that may lead to difficulties in the normative theory of sustainability policy. In the following section, I take as given solutions to these technical difficulties and examine some of the problems inherent in the normative neoclassical approach to sustainability.a.Limits to Substitution in Production and "Strong Sustainability"Capital theorists are divided among proponents of weak sustainability and strong sustainability. This terminology is confusing as it suggests that the various writers have differing ideas of what sustainability is.6 In fact they agree on that issue, but differ on what is the minimum set of necessary conditions for achieving sustainability. The criterion that distinguishes the categories is the degree of substitutability believed to be possible between natural and artificial capital.7The weak sustainability viewpoint follows from the early literature and holds that the relevant capital stock is an aggregate stock of artificial and natural capital. Weak sustainability assumes that the elasticity of substitution between natural capital and artificial capital is one and therefore that there are no natural resources that contribute to human welfare that cannot be asymptotically replaced by other forms of capital. Reductions in natural capital may be offset by increases inartificial capital. It is sometimes implied that this might be not only a necessary condition but also a sufficient condition for achieving sustainability (eg. Solow, 1986, 1993).Proponents of the strong sustainability viewpoint such as Robert Costanza and Herman Daly (1992) argue that though this is a necessary condition for sustainability it cannot possibly be a sufficient condition. Instead, a minimum necessary condition is that separate stocks of aggregate natural capital and aggregate artificial capital must be maintained. Costanza and Daly (1992) state: "It is important for operational purposes to define sustainable development in terms of constant or nondeclining total natural capital, rather than in terms of nondeclining utility" (39).8 Other analysts such as members of the "London School" hold views between these two extremes (see Victor, 1991). They argue that though it is possible to substitute between natural and artificial capital there are certain stocks of "critical natural capital" for which no substitutes exist. A necessary condition for sustainability is that these individual stocks must be maintained in addition to the general aggregate capital stock.The weak sustainability condition violates the Second Law of Thermodynamics, as a minimum quantity of energy is required to transform matter into economically useful products (Hall et al., 1986) and energy cannot be produced inside the economic system.9 It also violates the First Law on the grounds of mass balance (Pezzey, 1994). Also ecological principles concerning the importance of diversity in system resilience (Common and Perrings, 1992) imply that minimum quantities of a large number of different capital stocks (eg. species) are required to maintain life support services. The London School view and strong sustainability accommodate these facts by assuming that there are lower bounds on the stocks of natural capital required to support the economy, in terms of the supply of materials and energy, and in terms of the assimilative capacity of the environment, and that certain categories of critical natural capital cannot be replaced by other forms of capital.Beyond this recognition it is an empirical question as to how far artificial capital can substitute for natural capital. There has been little work on this at scales relevant to sustainability. However, the econometric evidence from studies of manufacturing industry suggest on the whole that energy and capital are complements (Berndt and Wood, 1979).In some ways the concept of maintaining a constant stock of aggregate natural capital is even more bizarre than maintaining a non-declining stock of total capital. It seems more reasonable to suggest that artificial capital might replace some of the functions of natural capital than to suggest that in general various natural resources may be substitutes for each other. How can oil reserves substitute for clean air, or iron deposits for topsoil? Recognizing this, some of the strong sustainability proponents have dropped the idea of maintaining an aggregate natural capital stock as proposed by Costanza and Daly (1992) and instead argue that minimum stocks of all natural resources should be maintained (Faucheux and O'Connor, 1995). However, this can no longer really be considered an example of the CTA. Instead it is an approach that depends on the concept of safe minimum standards or the precautionary principle. The essence of the CTA is that some aggregation of resources using monetary valuations is proposed as an indicator for sustainability.The types of models which admit an index of aggregate capital, whether aggregate natural capital or aggregate total capital, is very limited. Construction of aggregate indices or subindices of inputs depend on the production function being weakly separable in those subgroups (Berndt and Christensen, 1973). For example it is only possible to construct an index of aggregate natural capital if the marginal rate of substitution between two forms of natural capital is independent of the quantities of labor or capital employed. This seems an unlikely proposition as the exploitation of many natural resources is impractical without large capital stocks. For example, in the production of caught fish, the marginal rate of substitution, and under perfect competition the price ratio, between stocks of fresh water fish and marine fish should be independent of the number of fishingboats available. This is clearly not the case. People are not likely to put a high value on the stock of deep sea fish when they do not have boats to catch them with.If substitution is limited, technological progress might reduce the quantity of natural resource inputs required per unit of output. However, there are arguments that indicate that technical progress itself is bounded (see Pezzey, 1994; Stern, 1994). One of these (Pezzey, 1994) is that, just as in the case of substitution, ultimately the laws of thermodynamics limit the minimization of resource inputs per unit output. Stern (1994) argues that unknown useful knowledge is itself a nonrenewable resource. Technological progress is the extraction of this knowledge from the environment and the investment of resources in this activity will eventually be subject to diminishing returns.Limits to substitution in production might be thought of in a much broader way to include nonlinearities and threshold effects. This view is sometimes described as the "ecological" viewpoint on sustainability (Common and Perrings, 1992; Common, 1995) or as the importance of maintaining the "resilience" of ecological systems rather than any specific stocks or species. This approach derives largely from the work of Holling (1973, 1986). In this view ecosystems are locally stable in the presence of small shocks or perturbations but may be irreversibly altered by large shocks. Structural changes in ecosystems such as those that come about through human interference and particularly simplification, may make these systems more susceptible to losing resilience and being permanently degraded. There is clearly some substitutability between species or inorganic elements in the role of maintaining ecosystem productivity, however, beyond a certain point this substitutability may suddenly fail to hold true. This approach also asks us to look at development paths as much less linear and predictable than is implied in the CTA literature.All things considered, what emerges is a quite different approach to sustainability policy. It is probable that substitution between natural and artificial capital is limited, as is ultimately technicalchange. Additionally the joint economy-ecosystem system may be subject to nonlinear dynamics. This implies that eventually the economy must approach a steady state where the volume of physical economic activity is dependent on the maximum economic and sustainable yield of renewable resources or face decline ie. profit (or utility) maximizing use of renewable resources subject to the sustainability constraint. As in Herman Daly's vision (Daly, 1977) qualitative change in the nature of economic output is still possible. Sustainability policy would require not just maintaining some stocks of renewable resources but also working to reduce "threats to sustainability" (Common, 1995) that might cause the system to pass over a threshold and reduce long-run productivity.The notion of Hicksian income originally applied to an individual price-taking firm (Faucheux and O'Connor, 1995). However, even here it is not apparent that the myopic policy of maintaining capital intact from year to year is the best or only way to ensure the sustainability of profits into the future. If a competing firm makes an innovation that renders the firm's capital stock obsolete, the latter's income may drop to zero. This is despite it previously following a policy of maintaining its capital intact. The firm's income measured up to this point is clearly seen to be unsustainable. In fact its policy has been shown to be irrelevant to long-run sustainability. In the real world firms will carry out activities that may not contribute to the year to year maintenance of capital and will reduce short-run profits such as research and development and attempts to gain market share.10 These activities make the firm more resilient against future shocks and hence enhance sustainability.b.Prices for AggregationSupposing that the necessary separability conditions are met so that aggregation of a capital stock is possible, analysts still have to obtain an appropriate set of prices so that the value of the capital stock is a sustainability relevant value. The CTA is more or less tautological if we use the "right" prices. However, these correct "sustainability prices" are unknown and unknowable. A number of。

15. Environmental Accounting

会计理论 15.3 The theoretical system of environmental accounting
4, multiple measurement assumptions The use of traditional accounting is the assumption that the monetary measures, but in environmental accounting, as a result of the special nature of environmental issues, to the physical measure into monetary measure by the existing level of scientific level and recognize the limitations, even if the money can, and its accuracy is not high. In this case, the only monetary measures are not desirable, so need to use multiple measurement hypothesis that both monetary and non-monetary form of two common performance measures of environmental resources. Using a variety of performance measures can complement each other to provide a more complete and accurate information to meet the various requests.

国际环境管理会计研究综述

80669 管理会计论文国际环境管理会计研究综述一、环境管理会计概述随着世界上环境和可持续发展问题的日益突出，世界各个国家也愈加重视，为了满足各利益相关集团对企业环境信息的需求，在二十世纪九十年代环境会计的概念就出现了。

环境会计由环境财务会计和环境管理会计（Environmental Management Accounting，简称EMA）两部分组成。

EMA扩展了传统会计的计量范围，旨在研究受到企业环境影响的一切会计问题，为企业的管理提供所需的信息。

到目前为止，不同国家的不同组织对环境管理会计的定义都有不同的理解，甚至是不同的名字，但是环境管理会计为企业做出财务决策和非财务决策的宗旨和目的是相同的。

二、典型的环境管理会计研究（一）国际会计师联合会的相关研究在1998年，国际会计师联合会（IFAC）就对EMA有了一定进展，IFAC发表了一篇名为《组织中的环境管理：管理会计的作用》的报告，该报告定义一些相关术语，包括环境会计、环境管理会计、环境管理实践等，简要说明了在可持续发展的条件下，企业环境管理会计的主要机遇、挑战和目标，探讨了会计人员在环境管理会计中的作用。

IFAC于2005年8月发表了《环境管理会计国际指南》，该指南由六个章节组成。

第一章说明了企业关注环境管理会计的原因及相关概念。

第二章说明了什么是环境管理会计，EAM包括的信息类型，EMA的相关作用和效益，EMA对现行会计实务的挑战。

第三章讨论的是由能源流、材料流、水资源流、废品流等组成的实物流信息，其采用的投入产出法。

第四章说明了环境成本和效益的资金流。

第五章从许多层面探讨了一些将环境管理会计应用到企业内部管理中的案例。

第六章主要分析了环境管理会计在内的不同类型会计和外部报告的例子。

（二）美国对环境管理会计的研究美国的环境管理会计的探究和运用在在国际上一直处于领先地位。

美国环境保护局（EPA）作出了很大的贡献。

1993年出现了环境管理会计最早的文献之一，即《利益相关者行动议程：工作室对环境成本的会计与资本预算的一项报告》，其发表了在发展环境管理会计的过程中需要解决的四个问题：对有关概念的恰当理解；创建内外部的管理激励；指导和推广；发明和传播分析系统和方法。

环境管理学名词解释

环境管理学名词解释
环境管理是指对环境进行规划、管理、监测和评估,以达到保护和改善环境质量、促进经济、社会和环境的可持续发展的目的。

以下是一些环境管理学名词的解释：
1. 环境影响评价（Environmental Impact Assessment,EIA）：是对计划中的项目或活动可能对环境造成的影响进行评估及预测的过程。

2. 环境管理体系（Environmental Management System,EMS）：是按照一定标准建立并运用系统化的环境管理程序和实践,以实现环境保护和节约资源。

3. 生态足迹（Ecological Footprint）：是对人类活动对自然资源的占用和消耗进行计量和评估的指标,通常用单位面积的“全球公顷”来衡量。

4. 循环经济（Circular Economy）：是一种通过重新利用和再利用资源,最小化浪费和污染的经济模式,以实现可持续发展的目标。

5. 水环境保护（Water Protection）：是对水资源的保护和管理,包括水源、水质和水生态等方面的保护。

环境会计

Background
Environmental accounting is set up on the basis of environmental resources deterioration and criticism of traditional accounting. In traditional accounting,there is a price and can be reflected in the accounting statement only if it has property ownership.But like the air, the oceans and the ozonosphere,they are essential to human while they Don’t have ownership,and they can’t involve in the accounting contents. That means these things’using and damaging by enterprises are not charged to operating costs.This not only inflates profits, even more serious is this would be an incentive for the behavior of sacrificing environment for current interest. 环境会计是在环境资源恶化和批评传统会计的基础上产生的。环境会计是在环境资源恶化和批评传统会计的基础上产生的。传统会计中，只有存在财产所有权才有价格，才能在会计账表中得以反映，传统会计中，只有存在财产所有权才有价格，才能在会计账表中得以反映，而如空气、海洋、而如空气、海洋、臭氧层等对人类至关重要但无所有权的事物却不能成为会计核算的内容，企业对这些事物的使用和损害并不记入经营成本，核算的内容，企业对这些事物的使用和损害并不记入经营成本，这不仅使利润虚增，更为严重的是对以牺牲环境来取得目前利益的行为的一种鼓励。虚增，更为严重的是对以牺牲环境来取得目前利益的行为的一种鼓励。

精编【财务会计管理】环境会计方面的外文文献

【财务会计管理】环境会计方面的外文文献xxxx年xx月xx日xxxxxxxx集团企业有限公司Please enter your company's name and contentvEVOLUTION OF AN ENVIRONMENTAL AUDIT PROGRAMJ. H. MadayT. L. KuusinenOctober 1991Presented at theEnvironmental Auditing ConferenceOctober 22-23, 1991Seattle, WashingtonWork supported bythe U.S. Department of Energyunder Contract DE-ACO6-76RLO 1830Pacific Northwest LaboratoryRichland, Washington 99352DISCLAIMERThis report was prepared as an account of work sponsored by an agency of the United States。

Government. Neither the United States Government nor any agency thereof, nor any of their employees, makes any warranty, express or implied, or assumes any legal liability or responsibility for the accuracy, completeness, or usefulness of any information, apparatus, product, or process disclosed, or represents that its use would not infringe privately owned rights. Reference herein to any specific commercial product, process, or service by trade name, trademark, manufacturer, or otherwise does not necessarily constitute or imply its endorsement, recommendation, or favoring by the United States Government or any agency thereof. The views and opinions of authors expressed herein do not necessarily state or reflect those of the United States Government or any agency thereof.Evolution of an Environmental Audit ProgramJoseph H. Maday, Jr. (ASQC-CQA)Technical Group Leader - Quality Verification DepartmentandTapio KuusinenSenior Research ScientistEnvironmental Policy and Compliance GroupPacific Northwest LaboratoryRichland, Washington 99352ACKNOWLEDGEMENTThis document was prepared under the direction of the U.S. Environment Protection Agency’s (EPA)Small Business Division. There were numerous reviewers from government and private organizations.Additionally, the following provided important advice and/or reference materials:* Small Business Ombudsman, Maine Department of Environmental Protection* Tennessee Small Business Assistance Program* New Jersey Department of Environmental Protection* Massachusetts Office of Technical Assistance for Toxics Use Reduction (OTA)* Iowa Waste Reduction Center, University of Northern Iowa* Florida Small Business Assistance ProgramThe products and services included in this document were contributed for review by commercial andgovernment sources. The project team is thankful for their timely cooperation.ABSTRACTInternational and national standards, and in some cases corporate policies require that planned and scheduled audits be performed to verify all aspects of environmental compliance and to determine effective implementation of the environmental management program. An example of this can be found in the definition of auditing as provided by U. S. Environmental Protection Agency (EPA) Policy Statement on Environmental Auditing. It defines environmental auditing as follows:"Environmental auditing is a systematic, documented, periodic and objective review by regulated entities of facility operations and practices related to meetingenvironmental requirements. Audits can be designed to accomplish any or all of the following: verify compliance with environmental requirements, evaluate the effectiveness of environmental management systems already in place, or assess risksfrom regulated and unregulated materials and practices.Auditing serves as a quality assurance check to help improve the effectiveness of basic environmental management by verifying that management practices are in place, functioning and adequate. ''Many specifications further emphasize that the audit be performed to written procedures or checklists (to provide later documentation) by personnel who do not have direct responsibility for performing the activities being audited. The results of such audits are generally required to be documented, reported to, and reviewed by, responsible management. Follow-up action will be taken where indicated. The responsible organization can then take follow-up action as needed.An effective auditing program is a useful tool for improving environmental compliance. If developed properly, the program will point out areas of weakness and areas ofpotential problems. An auditing program will also identify environmental compliance activities that meet or exceed expectations.At the Pacific Northwest Laboratory(PNL), Environmental Audits used to consist of nontechnical auditors auditing to findings published in General Accounting Office reports. Today's practice of deploying a composite team of technical specialists and nontechncial auditors to audit to specific environmental programmatic requirements provides, we believe, a significant improvement.国际和国家的标准, 而且在一些情形企业的政策需要那计划了的和预定的稽核是运行到查证所有的环境服从的方面和决定环境管理的有效落实计画。

有关环境的会计英文

有关环境的会计英文Environmental accounting refers to the incorporation of environmental costs and benefits into an organization's financial reporting and decision-making processes. It involves tracking and assessing the environmental impact of an organization's activities, as well as the costs associated with environmental compliance and conservation efforts.There are several types of environmental accounting, including:1. Environmental cost accounting: This involves identifying and accounting for the costs associated with environmental protection and compliance, such as pollution control measures, waste disposal, and environmental remediation.2. Environmental performance accounting: This focuses on measuring and tracking an organization's environmental performance, such as energy consumption, greenhouse gas emissions, water usage, and waste generation, and reporting this information both internally and externally.3. Natural capital accounting: This involves valuing and accounting for the economic contribution of natural resources, such as forests, ecosystems, and biodiversity, and their depletion or degradation due to an organization's activities.4. Environmental risk accounting: This identifies and assesses the financial risks associated with an organization's exposure to environmental risks, such as climate change, natural disasters, and regulatory changes.Environmental accounting provides a comprehensive picture of an organization's environmental impact and helps address sustainability challenges. It can inform strategic decision-making, resource allocation, and risk management, and also allows organizations to demonstrate their commitment to environmental stewardship to stakeholders, investors, and customers.。

Environmental management accounting

Accounting for Environmental Costs
• F5 is concerned with information for internal decision making only. It is not concerned with how environmental information is reported externally • Four management accounting techniques (a) Input/output flow analysis (b) Flow cost accounting (c) Activity-based costing (d) Life-cycle costing
Activity-based costing
• Environmental costs would be grouped together into environmental cost pool & each pool would be associate with an environmental cost driver • As for ABC in general, this will lead to: (a) Increased awareness of how environmental costs behave (b) Better product pricing (c) Better production decisions
Managing environmental costs
• Environmental costs are becoming huge for some companies. Once identified, environmental costs can be controlled & reduced • There is increasing worldwide regulation & a need for regulatory reporting of environmental costs • Ethical issues-businesses should be aware of how their production methods will affect the environment • Improved brad image- ‘green’ ways of doing business can be a selling point • Associating environmental costs with individual products will lead to more accurate pricing & improved profitability

管理会计(第4版)课件：环境管理会计

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ቤተ መጻሕፍቲ ባይዱ
4）2006年，四川泸州川南电厂工程施工单位在污水设施尚未建成的情况下，开始燃油系统安装调试，造成柴油泄漏混入冷却水管道外排，导致长江水体污染。
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5）2009年，江苏省东海县响水亿达化工有限公司，在生产医药中间体过程中产生有毒化学废弃物，造成重大污染事故。
管理会计——包含管理层以财务指
标与非财务指标为核心的管理决策；研究内容具体可分为管理会计的一般性问题、管理控制系统、管理信息系统、成本会计与管理、外部导向型管理会计。
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环境会计——包含企业经营各个环节
(如融资决策、产品研究与开发、设备及对外投资决策、采购决策、营销决策、预算编制与业绩考核、风险管理乃至企业组织机构的设置等)中充分考虑到相关决策可能引致的环境问题包括其实物方面与财务方面的影响。
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6）2009年，江苏省盐城市城西水厂原水受酚类化合物污染，致使市区大面积断水。
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7）2010年，紫金矿业位于福建省上杭县的工厂发生9100立方米废水外渗，造成沿江上杭、永定鱼类大面积死亡和水质污染。
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8）2011年，江西铜业在江西省德兴市下属的多家矿山公司被曝常年排污进入乐安河，祸及下游乐平市9个乡镇40多万群众。调查报告显示，自20世纪70年代起，上游有色金属矿山企业每年向乐安河流域排放6000多万吨“三废”污染物，废水中的重金属污染物和有毒非金属污染物达20余种。
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3、以提供绿色GDP指标为导向的资源环境管理
1993年，联合国统计机构出版了《环境与经济综合核算手册》（简称 SEEA），提出了生态国内产出的概念，即绿色GDP。

日本环境会计和欧盟EAMS计划介绍

❖ 1993 年 7月--欧盟首次将 1836/93EMAS规章作为一项环境工具提出来。欧共体（EEA）国家工业领域中的企业和组织可以自愿参该加计划。
❖ 1993至1995年--建立实施该计划的主管和鉴定组织。
❖ 1995年4 月--工业领域中的企业和组织可以自愿参加计划。
❖ 1996年--颁布了ISO14001国际环境管理体系，如果参与 ISO 14001 的机构申请加入EMAS，可以简化其申请程序。
初步环境评估
环境政策和计划
修改环境计划
环境管理体系
环境审核
环境报告书
审核登记注册
26
第二部分欧盟EMAS
EMAS的几个主要阶段：
❖ A. 确定环境政策。描述企业环境总体目标和与环境相关的活动的原则。列出所有的重大环境问题提交要遵守的环境法规提交环境绩效持续改善计划
❖ B. 对所有环境要素进行初步环境评估，包括与组织的活动、产品和服务、评估方法、规章制度以及环境管理的程序等相关的环境要素。目的是识别主要的环境冲突，为建立环境改善计划和为以后环境污染的减少提供基准；描述企业的环境现状。
3.3环境会计的方法还十分简单，现在只能将具有重要环境影响的问题进行会计核算与报告。
3.4.还缺乏环境会计的理论研究
17
第一部分日本环境会计
4.日本环境会计对中国环境会计的启示
4.1.统一颁布实施环境会计规范是可行的。我国企业尚不重视环境影响及其对社会公众形象的破坏，统一颁布规范、标准，较日本的情况更具有必要性与紧迫性。
16
第一部分日本环境会计
3.2为了提高环境报告的可信性，开始进行第三方鉴定的做法还没有精确的规定。
审查的保证程度与报告使用者期望存在差异、第三方采用的手段、措施的范围没有明确的规范可以遵循，只有审查和被审查双方在合同中规定，鉴定工作急需规范。缺少对第三方资格的鉴定，对审查者应负的责任也没有规定。

环境管理会计 -2014

“宏观环境会计核算体系框架构想” 杨世忠 2010/8
“环境会计: 理论与实务的发展与创新”许家林2009/10
“环境会计: 理论综述与启示”周守华陶春华 2012/2
环境管理会计的作用与性质

环境管理会计的作用获得合规性效益获得生态经济效率（环境管理会计的重要概念）保持企业性
既因企业组织使用成本信息的目的不同而不同，也受到相关实践的规模与范围的影响。。

环境成本的不同定义
（1）联合国国际会计和报告专家组报告：环境成本是“本着对环境负责的原则，为管理企业活动对环境造成的影响而被要求采取的措施的成本，以及因企业执行环境目标和要求所付出的其他成本”——主要考虑治理污染所采取措施的成本，而对环境带来的损失未考虑。（2）联合国“改进政府在推动环境管理会计中的作用”专家组：环境成本是 “与破坏环境和环境保护有关的全部成本，包括外部成本与内部成本” （3）美国环境保护局的定义引用最广，实际上其并未直接给出定义，而是以分类列举的方式解释了环境成本。
环境管理会计
Environment Management Accounting
可持续发展的观点及对企业的影响

可持续发展观点的提出 1983年11月，联合国成立了世界环境与发展委员会（WECD）。1987年，WECD的成员们把经过4年研究和充分论证的报告——《我们共同的未来》提交联合国大会，正式提出了“可持续发展”（Sustainable development）的概念和模
的管理提供财务信息和非财务信息的会计系统。自20世纪90年代起，发达国家的政府、研究机构、
会计职业组织等开始重视环境管理会计的研究和推广，一些企业也乐于应用本文全面介绍了北美、欧洲、亚太地区及有关国际组织在环境管理会计研究与应用上取得的进展，供我国有关政府部门、学者和企业借鉴。联合国的一份研究报告中指出，实施EMA “只是实施一种更好、更全面的管理会计。戴上环境的 ‘帽子’，便能睁开眼睛看到隐藏的成本。”(UNDSD，2001) EMA的主要特点是：强调公司内部成本，不包括企业难以确认的外部社会成本或外部环境成本；强调与环境有关的成本，如废弃材料的损失价值、废物管理成本；强调以实物量表示的材料和能源流动的信息；强调在环境管理中的运用，但也可用于企业内部管理和决策的许多领域，并日益用于外部报告。 EMA主要用于企业，但也可用于其他组织和政府部门。它对于企业的主要作用是：使企业经理更清楚地认识环境成本，从而更易于管理和降低这些成本；更好地识别和预测环境管理活动的财务利益和其他商务利益；更好地计量和报告环境业绩和财务业绩，改善企业对外界的形象。虽然 EMA主要以环境管理为核心，但它可以用于成本分配与管理、存货与生产规划、投资评价、业绩评

论会计环境对会计确认与计量的影响(英文版)

ContentsAbstract ..................................................................................................................... I Introduction .............................................................................................................. II Efficient Accounting Systems ................................................................................... 1 Chapter 1 Accounting .. (1)1.1 Tlie decision of accounting (2)1.2 Tlie fiinctions of accounting ........................................................................................ 4 Chapter 2 Accountingenvironment (7)2.1 The goal of accountant is the starting point in which accounting environmentaffects the accounting information system (9)2.2 Accounting assumed reveals close link between accounting and its interdependentexternal environment (10)2.3 Accounting standards disclose the request of accounting environment toaccounting infomiation ..................................................................................................... 13 Chapter 3 Accounting system ................................................................................ 15 ReferencesThanks ...... Conclusion ............................... (30)31 (32)Efficient Accounting SystemsThe existence and development of everything are under certain environmental conditions. Accounting, as one of the most important practice of human activities is not a cases outside. Accounting environment have the base sense for the smooth conduct of the activities of accounting, while various accounting environmental factors will have isolated impact on total activity of the accounting system. The study of the structure of the accounting environment system and the relations between the various elements in this system made us to be much more realistic in this area of accounting theoiy and practice, to build a harmonious Environmental System for clear direction, so as to promote the accounting cause of sustainable development.Chapter 1 Accounting1.1The decision of accountingAccounting is one of the fastest growing fields in the modern business world・Every new shore, school, restaurant, or filling station indeed, any new enterprise of any kind increases the demand for accountants・ Consequently, the demand for accountants is generally much greater than the supply. Government official often have a legal background: similarly, the men and women in management often have a background in accounting. They are usually familiar with the methodology of finance and fundamentals of fiscal and business administration・Today's accountants are as diverse as their job assignments・ Accountants may be male or female, outgoing or conservative, but they are all analytical. They mayhave backgrounds in art history or computer programming. They come from every ethnic and cultural background・The accounting backgrounds can open doors to most lines of business・ In short, accounting deals with all facets of an organization —purchasing, manufacturing, marketing, and distribution. This is why accounting provides such an excellent basis for business experience・ Accounting is an information system necessitated by the great complexity of modern business・1.2The functions of accountingOne of the most important functions of accounting is to accumulate and report financial information that shows ail organization^ financial position and the results of its operations to its interested users・ These users include managers, stockholders, banks and other creditors, governmental agencies, investment advisors, and the general public. For example, stockliolders must have an organization^ financial iiifonnation in order to measure its managementperfbnnance and to evaluate tlieii' own holdings・ Banks and other creditors must consider the financial strength of a business before permitting it to borrow funds. Potential investors need financial data in order to compare prospective investments. Also many laws require that extensive financial information be reported to the various levels of government. Businesses usually publish such reports at least annually. To meet the needs of the external users, a framework of accounting standards, principles and procedures known as ^generally accepted accounting principles^ have been developed to insure the relevance and reliability of the accounting information contained in these external financial reports. The subdivision of the accounting process that produces these external reports is referred to as financial accounting・Another important function of accounting is to provide the management inside an organization with the accounting iiifonnation needed in the organization^ internal decision-making, which relates to planning, control, and evaluation within an organization. For example, budgets are prepared under the directions of a company's controller on an annual basis and express the desires and goals of the company's management. A performance report is supplied to help a manager focus his attention on problems or opportunities that mightotherwise go unnoticed. Furthermore, cost-benefit data will be needed by a company^ management in deciding among the alternatives of reducing prices, increasing advertising, or doing both in attempt to maintain its market shares. The process of generating and analyzing such accounting information for internal decision -making is often referred to as managerial accounting and the related information reports being prepared are called internal management reports・ As contrasted with financial accounting, a management accounting information system provides both historical and estimated information that is relevant to the specific plans on more frequent basis・ And managerial accounting is not governed by generally accepted accounting principles.Chapter 2 Accounting environmentThe growth of organizations, changes in technology, government regulation, and the globalization of economy during the twentieth century have spurred the development of accounting・ As a result, a number of specialized fields of accounting have evolved in addition to financial accounting and managerial accounting, which include auditing, cost accounting, tax accounting, budgetary accounting, governmental and not -for-profit accounting, human resources accounting, environmental accounting, social accounting, international accounting, etc. For example, tax accounting encompasses the preparation of tax returns and the consideration of the tax consequences of proposed business transactions or alternative courses of action. Governmental and not-for-profit accounting specializes in recording and reporting the transactions of various governmental units and other not-for-profit organizations. International accounting is concerned with the special problems associated with the international trade of multinational business organizations. All forms of accounting, in the end, provide information to the related users and help them make decisions.Accountant the environment has, the development closely with accountant related, and decided that accountant the thought that the accounting theory, accountant organize, accountant the legal system as well as the accountancy level of development historic condition and the particular case・Studies accountant the environment the influence which develops to accountant,should take accountant the goat accountant suppose, the accounting standards as the clue.2.1 The goal of accountant is the starting point in which accounting environment affects the accounting information systemEach kind of accountant under the pattern accountant the goal concrete difference may sum up as accountant the environment different result. Looking from longitudinal, the different historical period, accountant the environment is different, accountant the goal is also different, from this causes the accounting information existence huge difference; Looking from crosswise, different national accountant the environment is different, accountant the goal content has the difference, its accounting iiifonnation is also unique. About accountant the goal, the theorists have “the policy-making usefill view” and "the management responsibility view" the stmggle・ What policy-making useful view interdependence is the developed capital market, the resources request and is entiusted with something the relations are establishes through the capital market. Thus, the resources entrusting party and is entrusted with something the side responsibility relations intermediary becomes because of the capital market fuzzy. But the responsibility view to base the resources request which forms in the direct intercourse with is entrusted with something the relations. Western various countries and the international accounting standards committee approve the policy-making useful view. If the international accounting standards committee said that “must focus the attention to provide to the economic decision-making useful iiifbnnation n. Comparatively speaking, the management responsibility view depends on each other accountant the environment and the Chinese present stage economic reform and the development actual situation even more tallies. The current our country financial inventory accountings essential target, should locate, in approaches the tmstee to report the fiduciary duty in the fulfillment situation. Because of from the time, the management responsibility view mainly faces the future, but faces in the past and the present. But in accountant confirmed that the standard and the measurement foundation s choices aspect, the foothold in the past and the present must be easier than in the future the foothold, provided the information quality even more drew close to the goal the request.Because just accountant the goal affects the accounting information systems basic reason, therefore, the environment embarks from accountant to accountant the goal locates,can cause the accounting theory to move toward the accounting practice from Yu the accounting practice.2.2accountants supposed has promulgated accountant between the external environment close relations which depended on each other with it.Accountant supposes is the accounting personnel the reasonable judgment which locates to the accounting the change which does not decide accountant who the environment makes, is the accounting basic premise Accountant supposes to financial inventory accounting has the overall importance influence, it is the behavior main body and the general situation embarks from accountant constructs the system info, American Accounting standards Committee Respective Accountant Research depaitment's first memoir is "accountant's fimdamental assumption^. Although theoretically speaking, the sound value information will have the guidance compared to the historical costs information regarding the user future economic decision-making, just like but US Chartered accountant the Association financial report Technical committee will publish the topic will be'Improvement Enterprise Reported that -- Customer Guidance" said that the numerous users did not advocate by the sound value pattern substitution historical costs pattern, its reason will mainly be stems from the guarantee financial report information consistency, reliable and the cost - benefit principle consideration. However, they advocate many kinds of measurement attribute mix valuation.Accountant supposes is based on the external environment uncertainty proposed that therefore, may say that accountant supposes is the accounting theory and accountant the environment connected border meeting point, depends on each other accountant with it the environment to have the extremely close relationship・2.3The accounting standards disclose accountant the environment to the accounting information requestAccountant the environment to accounting standards* influence, may manifest in the accounting standards technical nature, the social two aspects・1.Technical nature. The accountins standards were considered that is one kind of pure objective restraint organization, one merely technicals standard method, its goal is enables accounting practice processing the science, to be reasonable, to be consistent. Sinceproduces the behavior has universal restraint accountant after accountant the standard system, accountant reforms mainly displays in accountant the standard system s reform, but accountant standard system's reform, displays for concrete accountant the computing technique innovation.2・ Sociality. The different accounting standards will have the different accounting information, thus affects the different main body benefit, it will cause part of people to profit, but another part of people possibly suffer injury. The accounting standards produce the economic consequences prove its and impure objective. Accounting standards* sociality materially is the economic interest question, immediate influence to economic interest between related various aspects assignment. One of market economy's base elements is the fair competition ； All market economy participants cannot different form the rank difference because of the right status. If the administrative right trades the behavior with the market economy to unify in together, will destroy the market mechanism, will be unable to realize the market economy effective disposition resources function. Therefore accounting standards* formulation organization must be the neutral organization, guarantees the accounting standards fairness and the rationality.Chapter 3 Accounting SystemAccounting system refers to establish accounting and accounting supervision procedure and method of business activities. Effective accounting system should do:1.Confirmed and record all real business, timely and detailed description of economic business, so in the financial and accounting reports of economic business appropriately classified・2.Measurement value of economic business, so in the financial and accounting reports records in the appropriate monetary value・3.Determine the time, business to business records in the appropriate accounting period ・4.In the financial and accounting reports, business and proper disclosure of expression related matters・有效会计体系任何事物都是在一定的环境条件下存在和发展的，作为人类重要实践活动之一的会计活动也不例外。

国外环境管理会计发展综述

国外环境管理会计发展综述一、本文概述随着全球环境问题的日益严峻，环境管理会计（Environmental Management Accounting，EMA）作为一种重要的管理工具，正逐渐受到国内外企业的广泛关注。

本文旨在对国外环境管理会计的发展进行综述，探讨其产生的背景、理论基础以及主要实践应用，并分析其对我国企业的启示与借鉴。

通过深入剖析国外环境管理会计的发展历程，本文旨在为我国企业在环境管理和可持续发展方面提供有益的参考和借鉴。

本文还将对环境管理会计的未来发展趋势进行展望，以期为企业和相关部门提供决策支持和指导。

本文将简要介绍环境管理会计的基本概念及其在国内外的发展概况，明确研究的范围和目的。

本文将回顾国外环境管理会计的发展历程，分析其在不同阶段的特点和主要成就。

在此基础上，本文将深入探讨国外环境管理会计的理论基础，包括环境成本会计、环境绩效评估等方面，以期为我国企业提供理论支持和实践指导。

接着，本文将重点介绍国外环境管理会计在实践中的应用案例，分析其成功经验和存在问题，为我国企业提供实践参考。

本文将总结国外环境管理会计的发展经验，对我国企业的启示与借鉴进行归纳和总结，并提出相应的政策建议和发展方向。

通过本文的综述，我们期望能够为企业和相关部门提供全面、系统的环境管理会计知识和实践经验，推动我国环境管理会计的快速发展，为实现可持续发展目标做出积极贡献。

二、国外环境管理会计的发展历程环境管理会计（Environmental Management Accounting，EMA）作为会计学的一个分支，其发展历程与全球环境保护意识的觉醒和深化紧密相连。

从20世纪70年代开始，随着全球工业化进程的加速，环境污染问题日益严重，人们对环境保护的需求日益强烈。

在这一背景下，环境管理会计应运而生，成为企业实现可持续发展和环境保护的重要手段。

20世纪70年代初至80年代中期，是环境管理会计的起步阶段。

这一阶段，主要是一些先进的西方国家开始探索将环境因素纳入会计管理体系，出现了一些环境管理会计的初步实践。

对环境会计的重新思考

对环境会计的重新思考马自俊【摘要】Environmental accounting is to be considered obviously as a branch of accounting sicence systems either from the viewpoint of its development in history or for the comparision with other subjects.The study of environmental accounting can be made from the skeleton of accunting theory that is classified according to the scope of accounting entity and the purpose of inforamtion sharers for the logical starting point of theoretical research as well as for the standard of enviromental accounting research.%环境会计无论是从历史发展还是与相关学科比较,都凸显出其应是会计学科体系的一个分支。

研究环境会计需要沿着会计理论的脉络进行。

要根据其会计主体范围以及信息使用者的目的进行分类,明确理论研究的逻辑起点,以规范环境会计研究。

【期刊名称】《安徽工业大学学报（社会科学版）》【年(卷),期】2011(028)004【总页数】4页(P17-19,25)【关键词】环境会计;学科定位;分类;逻辑起点【作者】马自俊【作者单位】安徽工业大学管理学院,安徽马鞍山243002【正文语种】中文【中图分类】F230从上世纪70年代开始，关于环境会计的研究就在世界范围内逐渐展开，我国也从上世纪90年代初开始了环境会计的研究。