文献翻译阅题目我国环境会计信息披露框架研究

外文翻译之sofEnvironmentalAccountingin作者：DiaconeasaAurelia-Auroraa,MărgăritStănescuSorina-出处：WorldConferenceonBusiness,EconomicsandManagementFormorethanthreedecades,theenvironmentplayedamoreimportantfocusinoursociety.Thisconcernhasledtotighteningenvironmentalrequirements,aphenomenonunprecedentedinmostcountries.Giventhefinancialimplicationsthatthisphenomenonmayhaveonbusinesses,theneedforenvironmentalinformationisamajorinterestforaccountingstandardizationbodies.InourstudyweproposetoinvestigatethepresentationanddisclosureofenvironmentalinformationbycompaniesinRomania.Thearticleisdividedintwoparts:thefirstchapterpresentspreviousresearchesinordertoestablishthecurrentstateofthisresearch,worksondisclosureofenvironmentalinformation,alltohighlightthepotentialmeritsofnormalizationaccountingorganizations.Thesecondchapteraddressestothestudiedissue:environmentaldisclosurebyromaniancompanies.Finallyconcludingthatyzingenvironmentalaccountingswecanseethatitwillcontinuetoevolveinthecomingyearsandwillplayanincreasinglyimportantrolefortheprofessionalaccountants.Inouropinion,amongthefactorsthatcontributedtothedevelopmentofenvironmentalaccountingwecanincludethehighdemandforenvironmentalinformationdisclosureonthestockmarket,thetrendtodevelopastrategyfocusedonsustainability,theeffortofprofessionalaccountantsinresearchingandpromotingenvironmentalaccounting.Empiricallytheresearchisconductedonasampleof50companiesfromdifferentsectors.Thecontributionsofthestudyarepresentedondifferentlevels.First,thestudyjustifiestheinitiativeofaccountingregulationsregardingdisclosureofenvironmentalinformation.Previousresearchshowedsomeweaknessesondisclosureofenvironmentalinformationand,therefore,investorshaveresortedtoexternalsourcesofinformationtomeettheirneeds.Thissupports,theoretically,thepointofviewfortheinterventionofnormalizationaccountingbodiesinthefieldofinformationontheenvironment.Theresultofthispaperprovidesempiricalevidencesupportingthistheoreticalconclusiononaccountingregulations.Althoughitstandsthefactthatwecannotassessthecostsincurredbycompaniestoimplementtheprovisionsofaccountingrulers,however,itseemsthattheinformationdisclosedinaccordancewiththeseguidelinesistakenintoaccountbyinvestors.Wecanassume,therefore,thatatleastasmallpartoftheeffortsofcompaniesandpractitionersarecompensatedbysendingusefulinformation.FactorsthatinfluencedthedevelopmentofenvironmentalTheemergenceofenvironmentalaccountingincompanieshasdevelopedinlinewithenvironmentalawareness.Thusvariouseconomicandsocialfactorshavecontributedtothedevelopmentofenvironmentalaccounting,underthepressureoflegalframeworkincreasinglymorestringent.Inthiscontexttheneedforpresentationandpublicationoffinancialandaccountinginformationregardingenvironmentalmanagementisaclearreality.AmongthefactorsthatcontributedtothedevelopmentofenvironmentalaccountinganimportanttoolDiscloseinformationabouttheenvironmentwasstudiedbynumerousempiricalresearchesthathaveledtoingconclusions.ThussomestudiescouldnotestablishadirectlinkbetweenfinancialperformanceanddisclosureofenvironmentalinformationsuchasthosemadebyCormierandMagnan(2001),RichardsonandWelker(2001)andJaggiandFreeman(2002).Otherresearchershaveconcludedthatadequatedisclosureofenvironmentalinformationhavefavorablyinfluencedthecompany'sstockprices,asTeohetal.(1998)，AlNajjar(2000)andYusoff(2005)(YusoffandLehman,2005).FromthesestudiesonenvironmentalaccountingwewilltrytoestablishinthisarticletheextentofenvironmentaldisclosurebycompaniesinRomanialistedonBucharestStockExchangeandwhicharethemainenvironmentalinformationprovidedbycompaniesthathavealargeandverylargeimpactontheenvironmentintheannualreport.Anotherfactorthatinfluencedtheofenvironmentalaccountingisbasedonpromotingcorporatestrategiesbasedonsustainabledevelopment.Inspiredbythebigcompaniesthathaveadoptedthesesustainablestrategies,la ymanysmallandmediumcompanieshaveadoptedthissustainablegrowth.Astudymadein2006byPricewaterhouseCoopersonlargeinternationalcorporationsshowedthat79%ofCEOsbelievethatsustainabilityisvitaltotheirprofitability,while71%saytheyarepreparedtosacrificeshorttermprofitabilityinexchangeforalong-termcapitalgainShareholders(Domask,2006).Fromourpointofviewanotherimportantfactorthatcontributedtothedevelopmentofenvironmentalaccountingistheinvolvementofprofessionalaccountantsintheresearchandthedevelopmentofthisarea.ThedisclosureofenvironmentalinformationonaninternationalTheneedtoreportenvironmentalinformation,especiallybycompanieslistedonthestockmarkethas eincreasinglyobvious.(BerettaandBozzolan,2004).Becausereportingofenvironmentalinformationare yregulatedworldwide,weconsiderenecessarytopresentthesedifferences,asaconclusionofresearchingtheliterature,wecansee:intheU.S.,allcompanieswithmorethan10employeesthatuseorissuestoxicsubstancesestablishedbytheU.S.EnvironmentalProtectionAgencyarerequiredtoreporttheseemissions(TRI-ToxicReleaseInventory),andSEC(SecuritiesandExchangeCommission)requirespublicdisclosureofenvironmentalcomplianceandliabilitiesin10-K.TheCanadianInstituteofCharteredAccountantsissuedin1993EnvironmentalCostsandLiabilities:AccountingandFinancialReportingIssues,andCMApublishedAccountingGuidelineManangement:WrittingandEvaluatingSustainableDevelopmentandEnvironmentalReports;inFrance,wasadoptedin2001theLawonNewEconomicPolicy,thatrequiresthedisclosureofmeasurestakentominimizeeffectsontheecologicalbalanceofthenaturalenvironment,floraandfaunaprotection,themeasurestakentoensurecompliancewithregulatoryandlegislativeactivityandtheexistenceofinternalenvironmentalmanagement,trainingandinformingtheemployeesthemeansusedtoreduceenvironmentalrisksthattheentitysetuptodealwithpollutionaccidents.TheInstituteofCharteredAccountantsinEnglandandtheInstituteofCharteredAccountantsofEnglandandWalespublishedin1996EnvironmentalIssuesinFinancialReportingandin2005thelawestablishedthatcompaniesshouldprovideenvironmental,socialandofcommunityinterestinformation.Also,in2006,theDepartmentforEnvironment,FoodandRuralAffairs(DEFRA-DepartmentofEnvironment,FoodandRuralAffairs)publishedtheEnvironmentalReportingGuidelines-KeyPerformanceIndicators.作者：DiaconeasaAurelia-Auroraa，MărgăritStănescuSorina-国籍出处：WorldConferenceonBusiness,EconomicsandManagement(BEM-，，益。在我们的研究中，我们挑选了些罗马尼亚的公司环境信息的列报和披：环境会计，，环境报告我们认为，促成环境会计的发展的因素包括对的环境信息公开的高需求，潮流开发，注重可持续发展，专业会计师的努力研究，并推广环保会计。是对50家公司来自不业的样本进行的。这项研究在不同的层本文的结果提供了支持对会计这一理论。虽然结果证明，我们无情况下，介绍有关环境管理的财务和会计信息的书是毋庸置疑的。其中促成环境信息因素披露重要工具是经过许多相互的结论而产生的他研究人员认为环境信息充分披露对公司的价格有有利的影响，比如Teoh从环境会计的研究方面尝试建立在对在罗马尼亚布加勒斯特交采用了这些可持续发展的大公司的启发许多中小型公司都采用了这种可持续增长。可持续发展是其的关键因素而71％的人说他们准备牺牲短期利润以换取股3.特别是上市公司，对环境报告的需求越来越明显。（贝雷塔和oolan，2004因为报告的环境信息在世界范围内各个地区都有所差异我们认为有必要提出这些差异通过研究文献得出的结论我们可以看到在所有超过10名员工的公司使用或有物质的被环境保护局要求报告这些物质排放（三-物质排放），和SE（ 交易 ）文件10公开要求披露符合环保的负债。1993年特许会计师. 学院发出环境成本和负债会计及财务汇报事宜，和公布的会计指引运用科学的管理，评价可持续发展环境报告在法国2001年通过了新经济政策的法律即需要采取措施减少对自然环境和生态平衡的影响保护植物和动物以确保和活动和内部环境管理存在的依从性的措施并通过员工培训方式来减少实体成立处理污染事故的环境风险。特许会计师-英格兰公会及英格兰及威尔斯特许会计师公会于 年环境问题的财务报告及 年依法设立的企业应提供环保的社区和社会上感的信息此外在2006年英国环境食品和农村事务（EFA-环境，食品和Rural事务部）发布了环境报告指南-外文翻译之THESTATEOFENVIRONMENTALACCOUNTINGANDDISCLOSUREINSAUDIARABIA作者：medAliSaudi出处：DepartmentofAccounting&MISKingFahdUniversityofPetroleum&1.InSaudiArabia,despitetheexistenceofalargesectorofenvironmentallysensitiveindustries,itappearsthatlittlehasbeendonewithintheaccountingprofessiontoaddresstheinternationalconcernanddebateoftheimpactofeconomicactivitiesupontheenvironment.Theexistenceandoperationsofenvironmentallysensitiveindustriessuchasoilandgas,petroleumrefining,chemicalandpetrochemicals,power,mining,andironandsteelpresentpotentialthreatstotheenvironmentsuchaspollution,hazardouswaste,andwastedisposal.Furthermore,theyraisethequestionoftheenvironmentalresponsibilityandaccountabilityintheshortandlong-terms.ItisnotknownifSaudicompaniesengagedinenvironmentallysensitiveindustrieshavedevelopedenvironmentalaccountinganddisclosurepracticesorhavefutureplanstoreportonmatterssuchasenvironmentalmanagement,environmentalcostsandliabilities,investmentinthecontrolofpollutionanddisposalofwasteandtoxicsubstances.Also,itisnotknownifthereisanygrowingdemandforrelevantenvironmentalinformationfromconcernedpartiessuchasshareholders,potentialinvestors,creditors,consumers,regulatorsandenvironmentalagencies.Theroleofpublicaccountingfirmsintheexternalauditsofenvironmentalactivitiesorinreviewingcompanies'environmentalperformancereportsequallyisnotclear.ThispaperreportsonthecurrentstateofenvironmentalaccountinganddisclosurepracticesinSaudiArabiabyexaminingand yzingasampleoftheannualreportsofSaudicorporationswithenvironmentallysensitiveoperationsandmajorcommercialanddevelopmentbanks. ysisofannualreportswassupplementedbyinterviewswithseniorexecutivesofselectedcompaniesandbanks,theSaudiMeteorology&EnvironmentalProtectionAdministration(MEPA),andtheSaudiaccountingprofessiontoassesstherelativeimportancetheyattachtoenvironmentalaccountinganddisclosureEnvironmentalTheHarvardLawReviewpublishedanotein1981thatdescribesthedifferentcostsassociatedwithhazardouswastedisposalandtheappropriatemethodsofallocatingcosts.Examplesofthesecostsincludeavoidancecosts,abatementcosts,compensationcosts,andtransactioncosts.Amajorproblemisthataccountantsdonotknowhowtoaccountforthesecostsandtherelatedliabilities(Rubenstein,1992).Investorsthusmaybesurprisedtoseetheirdividendsshrink,asundisclosedclean-upcostsdrawoncorporateresources.Rubensteinusedthe1988LoveCcaseagainstOccidentalPetroleumtoillustratehowthecurrentenvironmentalaccountingpracticesfailtopassthetestsofconservatism,matching,andgoingconcern.SurmaandVondra(1992)surveyed125majorUScorporationstostudytheiraccountingpracticesinreportingthecostsofpast,presentandfutureenvironmentalactivities.Theauthorsprovidebroadguidelinesinevaluatingenvironmentalexposuresincluding:cashbasisaccounting,amortizationofcosts,expenserecognition,netversusgross,plantshutdownsandotherdisposals,businesscombinationliabilities,andpresentvalueapproach.AndrewandKaidonis(1996)suggestedtheuseoftheNaturalAssetTrustAccount(NATA),whichtreatstheenvironmentasanopportunity,providinganinsightfulandpersuasivemechanismwiththecapacitytoencourageaccountantstoreportenvironmentalinformationdespiteitscomplexity.TheuseofNATAallowsfortheacknowledgmentofnaturalassets,recognitionofnaturalassetsaspartoftheconsumptiveprocessandthatprevailingtechnologiesgivethisa'numeric'voice.Thecomplexityofenvironmentalaccountingisachallengeforauditorstoo.Theexternalauditorfacesthreeareasofdifficulty:extensivelaws,regulations,andlitigation;managementhesitancyinrecognizingenvironmentalliabilities;anddependenceonenvironmentalspecialistsformeasurementdecisiondata.Craddicketal(1993)providedabriefguideforauditorsaboutenvironmentalaccountingthatincludesdifferenttypesofenvironmentalliabilities,magnitudeofthecleanupproblem,fyingenvironmentalcontamination,theaccrualofcleanupliabilities,accountingstandardsthatdealwithenvironmentalissues,andtheeffectsofrecoveryprovidedbyinsurance.Theimportanceofincludingenvironmentalissuesindecision-makinghasbeenexaminedbytheexistingliterature.Milne(1991)arguedthatenvironmentalvaluesareimportantfactorsthatshouldbeconsideredbymanagement.Excludingenvironmentalvaluesorassigninginfinitevaluesaretwoextremeapproachesthatwererefusedbytheauthor.Thearticlereviewedvarioustechniquesproposedintheeconomicsliteratureforvaluingenvironmentalconcernsinpublicdecisionmaking,withthesuggestionthataccountantsmightbeabletouseoneormoreofthesemeasurementsinprivatedecisionmaking.Gray(1992)discussedtheimportanceforimprovingaccountingstandardstoreflecta“deepgreen”position.Thispositionplacestheenvironmentatthecenterofthe ysis.Grayprovidedalistofimprovementstothecurrentaccountingsystemthatrecognizetheimportanceofenvironmentalissues:complianceandethicalaudits,wasteandenergyaudits,environmentalbudgets,environmentalimpactassessmentandenvironmentalhurdlerates,environmentalandsocialreporting,andenvironmentalassetaccountingandmaintenance.Accountingresearchersoftenprovide mendationstoimproveaccountingfortheenvironment.Vinten(1993)providedaccountantsandauditorswithseveralsuggestionsthathelpthemandotheruserstounderstandenvironmentalaccounting.Johnson(1993) answeringtwosetsofquestionstoillustratethetypesofenvironmentalreportingissuesthathavetobeconsideredinassessingtheadequacyofexistingstandardsandindevelonewones.Onesetofquestionsconcernsaccountingrecognition,measurement,anddisplayinthemainbodyoffinancialstatements.ThesequestionsWhateventsorconditionsshouldbethebasisforrecognizinganenvironmentalliabilityoranenvironmentalimpairmentofanasset?Howshouldenvironmentalcostsbeattributedtoparti