基于环境负债的企业绩效评价

发布时间：2018-06-16 07:23

本文选题：环境负债计量 + 企业绩效　；参考：《北京交通大学》2017年硕士论文

【摘要】：近年来,不断频发的环境问题唤醒了人们的环保意识,人们开始关注各类与环境有关的问题。公众对企业污染环境的新闻也更加关注。目前我国企业在会计实务操作中,大多数企业只在环境污染问题已经发生,需要对受害方进行赔偿时,才会进行环境补偿的会计处理。但由于环境污染问题一旦发生,大多数情况下,都会产生高额的费用支出,因此,此时进行会计处理,会直接影响企业当期的利润表现,甚至可能会使企业产生亏损。在一些大型污染事件中,一次性支出过高费用,可能还会使得企业濒临破产。因此,企业应该高度重视可能出现的环境污染问题,预防环境污染问题的出现。当预计环境污染问题无法避免时,应该尽可能合理的估计可能产生的环境负债,以便提前评估环境污染问题对企业绩效的影响,当污染问题对环境绩效的影响太大时,可以考虑是否停止高污染项目,或者选择其他轻度污染甚至无污染项目,以避免高污染项目所带来的企业经营风险。本文主要讨论基于环境负债的企业绩效评价。首先,需要明确环境负债的确认计量并且为其设计相关会计科目,即指出环境负债的构成、计量方法,在此基础上为环境负债问题设计独立完整的会计科目系统,会计报表原有的跟环境因素相关的会计科目较为笼统或很难直观体现企业环境义务的承担,因此,设计独立的环境负债科目使得在现有的会计报表体系中凸显环境因素,使得企业更加关注环境问题;其次,使用已经包含环境负债的企业会计报表,对企业绩效进行测评;其中企业绩效的测评主要选取利润率等关键绩效考核指标进行考核。本文的创新之处在于在报表中加入环境负债因素的考虑,在更全面的会计报表系统上计算企业绩效的关键指标,进行企业绩效的考核。最后,通过对企业真实污染环境案例的分析,进一步展示环境负债因素加入企业绩效评价的重要性,并由此对企业提出建议。
[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.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.32

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