会计环境对会计确认与计量的影响 外文文献译文及原文精品文档18页

THE DEVELOPMENT OF INTERNAL AUDIT IN SAUDI ARABIA: AN INSTITUTIONAL THEORY PERSPECTIVEThe value of the internal audit functionPrevious studies have utilized a variety of approaches to determine appropriate criteria to evaluate the effectiveness of the internal audit function. For example, considered the degree of compliance with standards as one of the factors which affects internal audit performance. A 1988 research report from the IIA-United Kingdom（IIA-UK，1988）focused on the perceptions of both senior management and external auditors of the value of the internal audit function. The study identified the difficulty of measuring the value of services provided as a major obstacle to such an evaluation. Profitability, cost standards and the effectiveness of resource utilization were identified as measures of the value of services. In its recommendations it highlighted the need to ensure that internal audit work complies with SPPIA.In the US, Albrecht et al.(1988)studied the roles and benefits of the internal audit function and developed a framework for the purpose of evaluating internal audit effectiveness. They found that there were four areas that the directors of internal audit departments could develop to enhance effectiveness: an appropriate corporate environment, top management support, high quality internal audit staff and high quality internal audit work. The authors stressed that management and auditors should recognize the internal audit function as a value-adding function to the organization. In the UK, Ridley and D’Silva (1997) identified the importance of complying with professional standards as the most important contributor to the internal audit function adding value.Compliance with SPPIAA number of studies have focused specifically on the compliance of internal audit departments with SPPIA. Powell et al.(1992) carried out a global survey of IIA members in 11 countries to investigate whether there was evidence of a world-wide internal audit culture. They found an overall compliance rate of 82% with SPPIA.This high percentage prompted the authors to suggest that SPPIA provided evidence of the internationalization of the internal audit profession.A number of studies have focused on the SPPIA standard concerned with independence.Clark et al.(1981) found that the independence of the internal audit department and the level of authority to which internal audit staff report were the two most important criteria influencing the objectivity of their work. Plumlee (1985) focused on potential threats to internal auditor objectivity, particularly whether participation in the design of an internal control system influenced judgements as to the quality and effectiveness of that system. Plumlee found that such design involvement produced bias that could ultimately threaten objectivity.The relationship between the internal audit function and company management more generally is clearly an important factor in determining internal auditor objectivity. Harrell et al. (1989) suggested that perceptions of the views and desires of management could influence the activities and judgement of internal auditors. Also, they found that internal auditors who were members of the IIA were less likely to succumb to such pressure.Ponemon (1991) examined the question of whether or not internal auditors will report sensitive issues uncovered during the course of their work. He concluded that the three factors affecting internal auditor objectivity were their social position in the organization, their relationship with management and the existence of a communication channel to report wrongdoing.Internal audit research in Saudi ArabiaTo date there has been relatively little research about internal audit in the Saudi Arabian corporate sector, exceptions, however, are Asairy (1993)and Woodworth and Said (1996). Asairy (1993)sought to evaluate the effectiveness of internal audit departments in Saudi joint-stock companies. He studied departments in 38 companies using questionnaire responses from the directors of internal audit departments, senior company management, and external auditors. The result of this study revealed that one significant factor in the perceived success of internal audit was its independence from other corporate activities. The service provided by the internal audit department was affected by the support it received from the management, other employees andexternal auditors. The education, training, experience and professional qualifications of the internal auditors influenced the effectiveness of internal audit. On the basis of his study, Asairy (1993) recommended that all joint-stock companies, should have an internal audit function, and that internal auditing should be taught as a separate course in Saudi Universities.Woodworth and Said (1996)sought to ascertain the views of internal auditors in Saudi Arabia as to whether there were differences in the reaction of auditees to specific internal audit situations according to the nationality of the auditee. Based on 34 questionnaire responses from members of the IIA Dhahran chapter, they found there were no significant differences between the different nationalities. The internal auditors did not modify their audit conduct according to the nationality of the auditee and cultural dimensions did not have a significant impact on the results of the audit.Given the importance of complying with SPPIA, the professional and academic literature emphasizes the importance of the relationship between the internal audit department and the rest of the organization in determining the success or otherwise of internal audit departments (Mints,1972;Flesher,1996;Ridley & Chambers,1998 and Moeller & Witt,1999). This literature focuses on the need for co-operation and teamwork between the auditor and auditee if internal auditing is to be effective.Bethea (1992) suggests that the need for good human relations’ skills is important because internal auditing creates negative perceptions and negative attitudes. These issues are particularly important in a multicultural business environment such as Saudi Arabia where there are significant differences in the cultural and educational background of the auditors and auditees Woodworth and Said (1996).ResultsReasons for not having an internal audit departmentOf the 92 company interviews examining the reasons why companies do not have an internal audit function, the most frequent response from 52 companies (57%) was that reliance on the external auditor enabled the company to obtain the benefits that might be obtained from internal audit. Typically, interviewees argued that the external auditor is better, more efficient and saves money. Interviews with theexternal auditors revealed that client companies could not distinguish clearly between the work and roles of internal and external audit. For example, one external auditor said,there is a misperception of what the external auditor does, they think the external auditor does everything for the company and must discover any problem.Having said this, one external auditor doubted that an internal audit function would add value in all circumstances. When referring to the internal control system he stated,as long as they are happy with the final output, I think the internal audit function will not add value. External auditing eventually will highlight any significant internal control weakness.The second most frequent reason mentioned by interviewees (23 firms, 25%) for not operating an internal audit department was the cost/benefit trade-off. Specifically, 17 firms considered that the small size of the company and the limited nature of its activities meant that it would not be efficient for them to have an internal audit department. The external auditors interviewed were of the opinion that the readily identifiable costs as compared with the more difficult to measure benefits was a factor contributing to this decision.A number of other reasons were given by interviewees for not having an internal audit department. As a consequence of the high costs of conducting internal audit activities, 14 firms used employees who were not within a separate internal audit department to carry out internal audit duties. Eight companies did not think there was a need for internal audit because they believed their internal control systems were sufficient to obviate the need for internal audit. Five companies did not think that internal audit was an important activity and three felt that their type of the business did not require internal audit. Three respondents mentioned that they did not operate an internal audit department because professional people could not be found to run the department, and six companies did not provide a reason for not having an internal audit department. In 10 companies an internal audit department had been established but was no longer operating because of difficulties in recruiting qualified personneland changes in the organization structure. Having said this, eight companies without an internal audit department were planning to establish one in the future.The independence of internal audit departmentsCommentators and standard setters identify independence as being a key attribute of the internal audit department. From the questionnaire responses 60 (77%) of the internal audit departments stated that there was a written document defining the purpose, authority and responsibility of the department. In nearly all instances where there was such a document the terms of reference of the internal audit department had been agreed by senior management (93%), the document identified the role of the internal audit department in the organization, and its rights of access to individuals, records and assets (97%), and the document set out the scope of internal auditing (90%). Respondents were asked to assess the extent to which the relevant document was consistent with the specific requirements of SPPIA. In those departments where such a document existed 27 (45%) claimed full compliance with SPPIA, 23 (38%) considered their document to be partially consistent with SPPIA. In more thanone-third of the departments surveyed either no such document existed (n=18, 23%) or the respondent was not aware whether or not the document complied with SPPIA (n=10, 13%).SPPIA suggests that independence is enhanced when t he organization’s board of directors concurs with the appointment or removal of the director of the internal audit department, and that the director of the internal audit department is responsible to an individual of suitable seniority within the organization. It is noticeable that in 47 companies (60%) their responsibilities with regard to appointment, removal and the receipt of reports lay with non-senior management, normally a general manager. SPPIA recommends that the director of the internal audit department should have direct communication with the board of directors to ensure that the department is independent, and provides a means for the director of internal auditing and the board of directors to keep each other informed on issues of mutual interest. The interviews with directors of internal audit departments showed that departments tended to report to general managers rather than the board of directors. Further evidence of the lack ofaccess to the board of directors was provided by the questionnaire responses showing that in almost half the companies, members of the internal audit department have never attended board meetings and in only two companies did attendance take place regularly.Unrestricted access to documentation and unfettered powers of enquiry are important aspects of the independence and effectiveness of internal audit. The questionnaire responses revealed that 34 (44%) internal audit directors considered that they did not have full access to all necessary information. Furthermore, a significant minority (n=11, 14%) did not believe they were free, in all instances, to report faults, frauds, wrongdoing or mistakes. A slightly higher number (n=17, 22%) considered that the internal audit function did not always receive consistent support from senior management.SPPIA identifies that involvement in the design, installation and operating of systems is likely to impair internal auditor objectivity. Respondents were asked how often management requested the assistance of the internal audit department in the performance of non-audit duties. In 37 internal audit departments (47%) surveyed such requests were made sometimes, often or always, and only 27 (35%) departments never participated in these non-audit activities. The interviews revealed that in some organizations internal audit staff was used regularly to cover for staff shortages in other departments.。

外文翻译外文出处Business & Economic Review,2006（4）:21-27外文作者布莱恩.斯坦科，艾琳.布罗根,艾琳,亚历山大,约瑟芬.蔡.梅齐原文：Environmental AccountingHere's why projected cleanup costs from hazardous waste sites will be findingtheir way onto the balance sheets of Corporate America.Monitoring the production and disposal of hazardous waste has been a top priority of the United States government and the Environmental Protection Agency (EPA) since the mid-1970s, largely as a result of the Love Canal environmental disaster. Unfortunately, the remediation of hazardous waste sites is not finished, and cleanup cost estimates range anywhere between $500 billion and $1 trillion. American corporations will ultimately be held accountable for these costs. What remains to be seen, however, is exactly who, when, and how much.In terms of corporate responsibilities, this article discusses requirements regarding the financial reporting of environmental liabilities and current initiativesthat should improve the measurement and disclosure of these liabilities. Investors and business professionals alike must understand the significance of these obligations asthey relate to current and future corporate financial statements.Financial ReportingFinancial reporting requirements have evolved over time under several governing bodies. The Securities Act of 1934 created the Securities and Exchange Commission (SEC) and gave it the authority to administer federal securities laws and prescribe accounting principles and reporting practices. Companies that are considered under the jurisdiction of the SEC include any company whose stock is publicly traded. As a result, these companies are required to follow SEC disclosure requirements in their filings.The Financial Accounting Standards Board (FASB) is responsible for establishing the current standards of financial accounting and reporting. The standards or pronouncements that the FASB issues, "Statements of Financial Accounting Standards" (SFASs), are officially recognized as authoritative by the Securities and Exchange Commission and the American Institute of Certified Public Accountants (AICPA), the national professional organization of CPAs.Until recently, the AICPA played a prominent role in the accounting and reporting environment. But as a result of the Sarbanes-Oxley Act of 2002, the AlCPA's Auditing Standards Board (ASB) was limited in its role of establishing Generally Accepted Auditing Standards. Auditing and related professional practice standards as they pertain to public companies are now established by the Public Company Accounting Oversight Board (PCAOB), a private-sector, nonprofit corporation created to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports.Evolution of Environmental Accounting StandardsThe common definition of "environmental accounting" is "the identification, measurement, and allocation of environmental costs, the integration of these environmental costs into business decisions, and the subsequent communication of the information to a company's stakeholders" (AICPA).Typical environmental costs include off-site waste disposal costs, cleanup costs, litigation costs, and other related costs.The first accounting standards or interpretation of standards that could be applied to environmental liabilities were enacted by the FASB in 1975 and 1976. These rules covered a generic grouping of contingent liabilities (including environmental liabilities). Initially the FASB stated that contingent liabilities arising from environmental cleanup costs should be accounted for and disclosed according to Statement of Financial Accounting Standards (SFAS) No. 5, "Accounting for Contingencies" (FASB 1975). One year later, the FASB issued Interpretation (FIN) No. 14, "Reasonable Estimation of the Amount of a Loss" (FASB 1976), offeringadditional guidance regarding loss contingencies. Essentially, the standard required losses to be accrued for when they became "probable and reasonably estimable." SFAS No. 5 is still followed today by accountants who are considering the measurement and disclosure of environmental liabilities.SuperfundPrior to Congress passing legislation granting the EPA authority to identify and sanction Potentially Responsible Parties (PRPs), most reported environmental liabilities were minimal. That changed in 1980 when Congress passed the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (CERCLA), commonly known as the Superfund Act. CERCLA established strict regulatory requirements regarding the release of hazardous substances from existing or future waste sites.Six years later, Congress amended CERCLA with the Superfund Amendment and Reauthorization Act (SARA).This strengthened the EPA’s authority and increased the agency’s fund balance. Under the new Superfund Act, the EPA became responsible for identifying and listing those locations throughout the United States where hazardous substances or waste either have caused or may cause damage to the environment. The EPA, through administrative or legal action, seeks to require PRPs to accept responsibility for the remediation of contaminated sites.Under CERCLA, a PRP is defined as any individual or company that is potentially responsible for, or contributed to, the contamination problems at a Superfund site. According to Paul D. Hutchinson, this can include:• Current owners or operato rs of facilities where hazardous substances have been deposited• Owners or operators of facilities at the time hazardous substances were deposited• Generators of hazardous substances deposited at facilities• Transporters of hazardous substances to facilities• Persons who arranged for disposal or treatment of hazardous substances at facilitiesOnce the EPA identifies a PRP, a liability-based program is used to address the cleanup of the site. Under the liability-based program, a potentially responsible party is classified into one of three categories:• Strict Liability - the PRP is liable for cleanup costs even when there was no negligence• Joint and Several Liability – any one party can be forced to bear the full cost of the remedy, even if several parties contributed to the waste at a site• Retroactive Liability - the provisions apply to actions that took place before CERCLA was passedAfter the EPA identifies the PRPs and their respective liability, it sends notification to the SEC and the respective companies or individuals.Regulation S-K and FRR 36With the increased environmental regulation, the accounting regulatory bodies began to issue standards regarding the reporting and disclosure of environmental liabilities. In 1982, the SEC integrated all of its environmental disclosure requirements into Regulation S-K, requiring disclosure if pollution expenditures had a material effect on the company's earnings. Regulation S-K Item 101, known as the Description of Business, requires registrants to disclose, among other things, the material effects of complying or failing to comply with environmental requirements on the capital expenditures, earnings, and competitive position of the registrant and its subsidiaries. S-K Item 103 requires registrants to describe any material concerning pending legal proceedings unless the legal proceedings involve ordinary routine litigation incidental to the business. S-K Item 303, often referred to as Management Discussion and Analysis of Financial Condition and Results of Operations, requires the disclosure of environmental contingencies that may reasonably have a material impact on net sales, revenue, or income from continuing operations.In 1989, the SEC provided further guidance by issuing Financial Reporting Release (FRR) 36. FRR 36 discusses and illustrates various disclosure requirements for the Management's Discussion and Analysis (MD&A) component of the SEC annual report 10-K filing and the shareholder annual report.Staff Accounting Bulletin (SAB) 92Even with this increase in regulation, companies were still finding it difficult to estimate liabilities that needed to be disclosed. In response, the SEC issued Staff Accounting Bulletin No.92 (SAB 92) to further clarify its disclosure requirements. SAB 92 specifically discussed the disclosure of environmental liabilities in the balance sheet. The SEC's position on the disclosure of environmental liabilities was strengthened through an agreement with the EPA in 1990. Essentially, the EPA would provide the SEC with certain quarterly information, including names of PRPs, a list of all cases filed under CERCLA, and a list of civil and criminal cases under federal environmental laws. In exchange for this information, the SEC agreed to target the enforcement of environmental disclosures.AICPA Statement of Position 96-1By 1996, the EPA had identified more than 36,000 hazardous waste sites in the United States. The EPA then took what they considered to be the most severe of the contaminated sites and developed the National Priorities List (NPL). This list contained 1,405 sites, each referred to as a Superfund site. From these Superfund sites alone, the EPA proceeded to identify 15,000 PRPs connected to these sites. These PRPs would eventually be responsible for cleanup costs that would range from $35 million to $1 billion per site. The release of this information revealed to the accounting profession that the remedial liabilities of the PRPs were significant and, therefore, required better accounting and disclosure. As a result, the AICPA issued Statement of Position (SOP) 96-1, "Environmental Remediation Liabilities," which provided specific guidance on estimation and the financial reporting of environmental accruals and contingencies.Analysis of the Standards (Past and Present)(A) Recognition of Environmental LiabilitiesRecognition pertains to when a liability should be reported in the financial statements. Contingent liabilities are obligations that are dependent upon the occurrence or nonoccurrence of one or more future events to confirm the amount payable, the payee, the date payable or its existence. The most significant liability thata firm faces in relation to environmental accounting comprises the remediation costs. Remediation costs typically include cleanup costs, litigation costs, and other costs associated with legal compliance.FAS No. 5，mentioned earlier，requires that a provision for a loss contingency be recorded and a liability recognized in financial statements when both of the following conditions are met:• It is probable that an asset has been impaired or a liability has been incurred at the date of the financial statements• The amount of the loss can be reasonably estimatedFASB Interpretation (FIN) No. 14 provides additional guidance on how to recognize a loss contingency when the estimated loss is within a specified range. It recommends that the minimum amount of the range be accrued, unless some amount within the range appears at the time to be a better estimate than any other amount within the range.The AICPA SOP 96-1 expands the types of costs that may be appropriately accrued and the ability to consider technologies under development in order to help assess the ultimate cost of remediation efforts more accurately. PRPs must now use a more conservative approach (increase the probability of loss recognition) than under the prior provisions of SFAS No. 5 to ascertain if they should accrue such liabilities. According to the SOP 96-1, the probability criterion of SFAS No. 5 is met if the EPA has decided (or probably will) that the company must participate in remediation. Liabilities must now be recognized when litigation has commenced or an assertion of a claim is probable whenever the PRP is associated with that site. In addition, PRPs must now accrue potential environmental remediation liabilities "up front," all at once, rather than recognize the expenses when they are actually paid.(B) Accounting for Recognized Environmental LiabilitiesWhen a company has determined that an environmental obligation exists, it must be measured and accounted for based on available information. Key accounting issues related to the recognition of environmental liabilities are highlighted below: Estimates of the Environmental LiabilityAccording to AlCPA's SOP 96-1, once a liability is determined, its magnitude must be estimated. In developing the estimates, according to Kathleen Blackburn Hethcox, Richard Riley, and Jan R. Williams writing in National Public Accountant, the factors below should be considered:• The extent and type of hazardous substances at the site, and the costs to be included in the estimate• The effect of expected future events or developments• The range of technologies that can be used in remediation• The number and financial condition of other PRPs• T he effect of potential recoveriesEarly estimates of loss can be revised later if new information gives cause for a change. The revisions should be accounted for as a change in accounting estimate, thereby only affecting current and future financial reporting. No retroactive restatement of prior year financial statements is allowed under SOP 96-1. The SOP 96-1 also recommends that for various stages of remediation, benchmarks be used to evaluate the extent of the amount that can be estimated. At a minimum, the estimate should be evaluated as each benchmark occurs; which includes identification of the company as a PRP, receipt of a unilateral administrative order requiring a removal action, participation in a remedial investigation (Rl) or feasibility study (FS) as a PRP, completion of a feasibility study, and issuance of a record of decision.Source: Brian B Stanko, Erin Brogan, Erin Alexander, and Josephine Choy-Mee Chay.Environmental Accounting[J]. Buinese & Economic Review, 2006,(4):21-27. 译文：环境会计本文讲述了，为什么从预算有害废物的清除成本可以看出美国公司编制资产负债表的方式。

有关会计计量论文：浅谈经济环境对会计确认及会计计量的影响【摘要】在经济发展的大环境下，会计通过企业信息和数据来反映企业的经济活动，并以财务报表的形式加以辨别和确认。

文章分别以经济环境对会计确认会计计量的影响因素加以阐述分析，指出了经济环境决定了会计的发展，同时会计的发展也促进了经济环境的改善。

【关键词】经济环境；会计；会计确认；会计计量；影响在社会上什么都离不开经济环境经，会计也是。

一般地讲经济发展水平越高，对会计的认识就越科学，会计的各方面工作就越完善。

经济环境与会计发展是相互促进的，从观会计发展的历程，我们可以发现生产力发展水平决定会计发展阶段。

在我们国家经济发展的阶段不同，对会计的需求也不同，从会计产生和发展的历史看，会计主要是一定时期的经济需要特别是商品经济的需要而产生和发展的，会计思想的形成，每一个会计方法的确立，会计准则的制度，会计确认，计量和觅食都与经济环境有密切的，不可分割的关系是经济发展的产物。

当然，不良的经济环境，在影响会计发展的同时也给会计提出了更高的要求，促使会计充分发挥它的能动性，通过会计控制手段使恶劣的经济环境向好的方面转化，并在发挥能动作用中求得自身的发展。

一、经济环境对会计确认的影响会计作为反映企业经济活动的信息系统，需要从企业收集大量的数据信息来反映企业的经济活动，但这些数据信息是否应当在会计凭证、账簿中加以记录，以及怎样把账簿中的信息和其他数据转化为财务报告，必须经过会计确认进行辨别和认定。

会计确认就是指依据一定的标准，辨认应予输入会计信息系统的经济数据，确认这些数据应加以记录的会计对象的要素，还要进一步确定已记录和加工的信息是否全部列入会计报表和如何列入会计报表的过程。

会计确认实际上要进行两次，第一次解决会计记录的问题，第二次解决报表的揭示问题。

会计作为人类的一项实践活动，其产生、存在与发展都要依赖于特定的环境。

会计理论研究无论是以会计假设，还是以会计目标为起点，会计基本理论体系都包含会计确认这一基础环节。

LNTU---Acc附录A国际会计准则第 37 号或有负债和或有资产目的本准则的目的是确保将适当的确认标准和计量基础运用于准备、或有负债和或有资产，并确保在财务报表的附注中披露充分的信息，以使使用者能够理解它们的性质、时间和金额。

范围1．本准则适用于所有企业对以下各项之外的准备、或有负债和或有资产的会计核算：（1）以公允价值计量的金融工具形成的准备、或有负债和或有资产：（2）执行中的合同（除了亏损的执行中的合同）形成的准备、或有负债和或有资产；（3）保险公司与保单持有人之间签订的合同形成的准备、或有负债和或有资产；（4）由其他国际会计准则规范的准备、或有负债和或有资产。

2．本准则适用于不是以公允价值计量的金融工具（包括担保）。

3．执行中的合同是指双方均未履行任何义务或双方均同等程度地履行了部分义务的合同。

本准则不适用于执行中的合同，除非它是亏损的。

4．本准则适用于保险公司的准备、或有负债和或有资产，但不适用于其与保单持有人之间签订的合同形成的准备、或有负债和或有资产。

5．如果其他国际会计准则规范了特定的准备、或有负债和或有资产，企业应运用该准则而不是本准则，例如，关于以下项目的准则也规范了特定的准备：（1）建造合同（参见《国际会计准则第11号建造合同》）；（2）所得税（参见《国队会计准则第12号所得税》）；（3）租赁（参见《国际会计准则第17 号租赁》），但是，《国际会计准则第17 号》未对已变为亏损的经营租质的核算提出具体要求，因而本准则应适用于这些情况；（4）雇员福利（参见《国际会计准则第19号一雇员福利》）。

6．一些作为准备处理的金额可能与收入的确认有关，例如企业提供担保以收取费用，本准则不涉及收入确认，《国际会计准则第18 号收入》明确了收入确认标准，并就确认标准的应用提供了实务指南，本准则不改变《国际会计准则第18 号》的规定。

7．本准则将准备定义为时间或金额不确定的负债，在某些国家，“准备”也与一些项目相联系使用，例如折旧，资产减值和坏账：这些是对资产账面金额的调整，本准则不涉及。

中英文对照外文翻译文献(文档含英文原文和中文翻译)译文:译文（一）世界贸易的飞速发展和国际资本的快速流动将世界经济带入了全球化时代。

在这个时代, 任何一个国家要脱离世界贸易市场和资本市场谋求自身发展是非常困难的。

会计作为国际通用的商业语言, 在经济全球化过程中扮演着越来越重要的角色, 市场参与者也对其提出越来越高的要求。

随着市场经济体制的逐步建立和完善，有些国家加入世贸组织后国际化进程的加快，市场开放程度的进一步增强，市场经济发育过程中不可避免的各种财务问题的出现，迫切需要完善的会计准则加以规范。

然而，在会计准则制定过程中，有必要认真思考理清会计准则的概念，使制定的会计准则规范准确、方便操作、经济实用。

由于各国家的历史、环境、经济发展等方面的不同,导致目前世界所使用的会计准则在很多方面都存在着差异,这使得各国家之间的会计信息缺乏可比性,本国信息为外国家信息使用者所理解的成本较高,在很大程度上阻碍了世界国家间资本的自由流动。

近年来,许多国家的会计管理部门和国家性的会计、经济组织都致力于会计准则的思考和研究,力求制定出一套适于各个不同国家和经济环境下的规范一致的会计准则,以增强会计信息的可比性,减少国家各之间经济交往中信息转换的成本。

译文（二）会计准则就是会计管理活动所依据的原则, 会计准则总是以一定的社会经济背景为其存在基础, 也总是反映不同社会经济制度、法律制度以及人们习惯的某些特征, 因而不同国家的会计准则各有不同特点。

但是会计准则毕竟是经济发展对会计规范提出的客观要求。

它与社会经济发展水平和会计管理的基本要求是相适应的,因而,每个国家的会计准则必然具有某些共性:1. 规范性每个企业有着变化多端的经济业务,而不同行业的企业又有各自的特殊性。

而有了会计准则,会计人员在进行会计核算时就有了一个共同遵循的标准,各行各业的会计工作可在同一标准的基础上进行,从而使会计行为达到规范化,使得会计人员提供的会计信息具有广泛的一致性和可比性,大大提高了会计信息的质量。

环境会计核算模式研究外文文献翻译最新译文字数3000多字文献出处：Mount R. Environmental reporting and accounting in Australia: Progress, prospects and research priorities [J]. Science of the T otal Environment, 2015, 7（3）: 338-349.原文The Research of Environmental Accounting ModeMount RAbstractEnvironmental accounting research began in the 1970 s. Bemons wrote the social cost of pollution control research on conversion and marin's article 1973 accounting problems of pollution, has opened the prologue of environmental accounting research. Into the 80 s countries have serious consequences for the environmental pollution, more alert, intuitive understanding, many large multinational companies began to prepare the annual environmental special expense budgets, to solve the problem of environmental protection. In June 1992, the United Nations held a conference on environment and development in Brazil, through the convention on environmental protection, "21st century agenda", will determine the sustainable development as a guide to the common development of the global strategy and action. Was held in March 1995, the international accounting and reporting standard thirteenth session of the intergovernmental expert working group, the main issue is the environment accounting; it marks the environmental problems in the development of the world as a important subject has to depth development.Keywords: Environmental accounting; Measurement; The internalization of external costs. Information disclosure1 IntroductionWith the progress of science and technology, the development of productivity, the surge of population, more and more serious damage to natural, human caused global warming, acid rain, flood, abnormal climate phenomena, such as have constitute a serious threat to human survival and development. These widespread environmental problems derived from the social and economic activities of the whole world, and as the main economic activities of enterprises lack by accounting systemarrangement, etc, necessary constraints, did not effectively take responsibility to society, natural environment pollution. It caused the world attention to people of insight, hope to carry out international cooperation norms and constraints in enterprise production and business operation activities affect the environment resources. Then, in 1998 Geneva, Switzerland, the United Nations international accounting and reporting standard intergovernmental expert working group on the 15th meeting, discuss and passed about environmental accounting and reporting system, complete the international guide - the announcement of the position of environmental accounting and reporting. Out of this guide pointed out the direction for the research of environmental accounting. After that, to solve the problem of environmental accounting, many experts and scholars put forward the view of the environmental accounting system should be established.Environmental accounting system is generally divided into two aspects of macroscopic and microscopic. Macro environment accounting is a social perspective to look at the value of resources and environment and ecological environment balanceproblems. At the same time, the micro environmental accounting as a macro environment accounting support, reflected the enterprise as a member of the society, should assume due to the business activities on the environment pollution caused by the responsibility and obligation. This requires the micro field should reflect the enterprise environment accounting system, adopts appropriate recognition and measurement method, comprehensive, continuous, systematically reflect the enterprise's environmental expenditure and income, and the environmental behavior of enterprises to supervise and analysis of information relevant to the user to provide comprehensive enterprise information, meet the requirements of the public enterprise shall bear the obligation of environmental protection demands.2 The overview of current researchEnvironmental accounting as a new branch of accounting is a combination of environment, environmental economics and development economics, accounting concepts and knowledge. Accordingly, environmental accounting in addition to adhering to the basic principle and basic method of accounting, it at the same time toabsorb and reference to include the environment, environmental economics (and its branch disciplines such as economics and pollution hazards economics, resource economics, ecological economics), in the field of development economics and other disciplines and a series of concepts and methods, on this basis to form a set of environmental accounting theory and method system. Environmental accounting theory and method of system involves the environment accounting hypothesis, accounting target, environment accounting object,etc. Core at the same time, involved in the field of environmental accounting measurement problem, given the environment accounting measurement are different from the traditional accounting, environment accounting measurement basis has the characteristics of multiplicity: opportunity cost, marginal cost and replacement costs can act as environmental accounting measurement basis. In addition, in view of the fuzziness of environmental accounting measurement can be reference to the principle of environmental economics explained; About environmental accounting report, there are two main types: supplementary report mode and independent mode. In addition, about the content of the environmental cost accounting management involves both environmental financial accounting recognition, measurement, and embodies the environmental management accounting cost control, investment decision-making, and the requirements of performance evaluation. Environmental accounting is an important part of implementing sustainable development strategy. Under the concept of sustainable development, the enterprise should be the environmental protection work through to the whole process of production and operation of the enterprise. At the same time, the assessment on the operator's fiduciary duty, should not only consider the economic accountability, should also include the social and environmental accountability.2.1 Environmental accounting research in the United StatesThe research and application of the environmental accounting is in the leading level in the world. This is mainly due to the United States environmental protection agency (hereinafter referred to as the EPA) strong impetus. Under the impetus of the EPA, many research institutions and associationreleased the stakeholders actionagenda: studio of environmental cost accounting and capital budget of a report. The report, for the development of environmental accounting, needs to solve the problem of four centers: (1) the good understanding of related terms and concepts;(2) to create internal and external management incentives;(3) education, guidance and promotion;(4) the development and dissemination of analysis tools, methods and systems. Since then, the EPA environmental accounting project along the direction of theoretical research and practical experience summed up two. In the first, first expounds the significance of environmental accounting, define the basic concepts of environment accounting. Second, EPA within the enterprise environment cost can be divided into traditional costs, hidden costs, or costs, image and public relations costs four categories, in addition to the external social costs. Finally, analyzes how the environment accounting for cost allocation, capital budgeting, process or product design, etc. The EPA argues that successful environmental management system must carry on the measurement of all environmental costs, and applied to a variety of decision-making; In the second aspect, the EPA has obtained results can be further divided into three types: one is the individual case study, to summarize the successful experience of the world's leading enterprises. Two is case set, is mainly the study of some of the same industry company; it is through the field observation and interview, questionnaire survey form a benchmark study. The combination of theory with practice to make the environment more accurately find out the problems existing in the accounting job, determine the direction of further improvement.2.2 South Korea's environmental accountingSince the mid - 1990 - s, South Korean some company began to research environmental accounting. This is mainly originated from South Korea the increased cost of environmental pollution prevention. South Korean company’s pollution p revention and control of cost from 1993 to 1999 at double-digit rate has increased dramatically, which makes the enterprise product cost rising, seriously affected the market competitiveness. On the other hand, due to the government regulation force increasing environmental regulations make financial institutions such as the external creditors more focus on enterprise environmental risk and performance, underpressure to companies to look for cost effective optimization method to improve environmental performance. Based on this, many companies have begun to realize the advance of the importance of environmental management strategy and environmental performance report, but the practice is in its infancy. Environmental accounting practice in order to promote South Korea, South Korea's environment ministry (KMOE) issued a covering the scope of environmental accounting related about "the accounting standards of environmental costs and liabilities" report, the purpose is to provide theoretical basis and the introduction of environmental accounting in South Korea relevant methods, mainly includes the definition of environmental accounting, environmental accounting conceptual framework, and the field environment accounting practices and environmental accounting in South Korea, and other standard draft.3 Environmental accounting theory basisEnvironmental accounting is closely connected withaccounting, the accounting profession of the environmental accounting mainly embodied in environmental accounting as a branch of accounting, the recognition and measurement should be the product of the multi-discipline together, its basic value can be activities to the environment and related economic activity provides reflect and control. Mainly embodied in five aspects:3.1 Environmental accounting is a new branch of accountingHere involves three levels of content: first, the environmental accounting as a branch of enterprise accounting, on the whole reflects the existing enterprise accounting (including financial accounting, management accounting, etc.), the basic principle and basic methods, and only in special cases should be considered the influence of environmental factors; Second, the economic development, the more important accounting, this concept applies not only to environmental accounting, but also in the environmental accounting factors coordination, balance social interests, enterprise and play an important role in environmental effects; Third, environment accounting is aimed at companies, administrative institution of environmental effect and influence is relatively small, or only play the role of enterprises andenvironmental work, so in the future a period of administrative institutions to establish the necessity of environmental accounting is low. This from another Angle, interpretation of environmental accounting is a branch of accounting.3.2 Environmental accounting is the product of the combination of interdisciplinary developmentEnvironmental accounting is the environment, environmental economics and development economics, theproduct of the combination of accounting. Accordingly, environmental accounting in addition to adhering to the basic principle and basic method of accounting, it at the same time to absorb and reference to include the environment, environmental economics (and its branch disciplines such as economics and pollution hazards economics, resource economics, ecological economics), in the field of development economics and other disciplines and a series of concepts and methods, on this basis to form a set of environmental accounting theory and method system.3.3 Environmental accounting to make the scope of the accounting entity is broaderEnvironmental accounting and financial accounting is the same need to consider the concept of accounting entity. This due to the accounting entity concept as the main body of accounting in the enterprises, to undertake the rights and obligations of assets and liabilities. For environmental accounting, the body is not just a for-profit economic organization, and should be considered a social unit and link in the total system, need a certain amount of social responsibility, and environmental accounting entity concept is beyond the scope of general enterprise accounting entity and should as far as possible from the perspective of social and environmental control of the enterprise the management activities. Otherwise, environmental accounting will be established. At the same time, the accounting should not only on the enterprise's economic benefit, but also examine environmental benefits as well as the reflection of the enterprise the combination of two kinds of benefits, which is reflected in the environmental accounting measurement model selection. Concrete embodiment in should adopt the method ofmonetary measurement, and to use the real measurement. In the monetary measurement should not only use the strong historical cost, reliabilityand need to consider the adoption of other measurement model.译文环境会计核算模式研究作者：Mount R摘要环境会计的研究始于70 年代。

文献出处：Mount R. Environmental reporting and accounting in Australia: Progress, prospects and research priorities [J]. Science of the Total Environment, 2015, 7（3）: 338-349.原文The Research of Environmental Accounting ModeMount RAbstractEnvironmental accounting research began in the 1970 s. Bemons wrote the social cost of pollution control research on conversion and marin's article 1973 accounting problems of pollution, has opened the prologue of environmental accounting research. Into the 80 s countries have serious consequences for the environmental pollution, more alert, intuitive understanding, many large multinational companies began to prepare the annual environmental special expense budgets, to solve the problem of environmental protection. In June 1992, the United Nations held a conference on environment and development in Brazil, through the convention on environmental protection, "21st century agenda", will determine the sustainable development as a guide to the common development of the global strategy and action. Was held in March 1995, the international accounting and reporting standard thirteenth session of the intergovernmental expert working group, the main issue is the environment accounting; it marks the environmental problems in the development of the world as a important subject has to depth development.Keywords: Environmental accounting; Measurement; The internalization of external costs. Information disclosure1 IntroductionWith the progress of science and technology, the development of productivity, the surge of population, more and more serious damage to natural, human caused global warming, acid rain, flood, abnormal climate phenomena, such as have constitute a serious threat to human survival and development. These widespread environmental problems derived from the social and economic activities of the whole world, and as the main economic activities of enterprises lack by accounting systemarrangement, etc, necessary constraints, did not effectively take responsibility to society, natural environment pollution. It caused the world attention to people of insight, hope to carry out international cooperation norms and constraints in enterprise production and business operation activities affect the environment resources. Then, in 1998 Geneva, Switzerland, the United Nations international accounting and reporting standard intergovernmental expert working group on the 15th meeting, discuss and passed about environmental accounting and reporting system, complete the international guide - the announcement of the position of environmental accounting and reporting. Out of this guide pointed out the direction for the research of environmental accounting. After that, to solve the problem of environmental accounting, many experts and scholars put forward the view of the environmental accounting system should be established.Environmental accounting system is generally divided into two aspects of macroscopic and microscopic. Macro environment accounting is a social perspective to look at the value of resources and environment and ecological environment balance problems. At the same time, the micro environmental accounting as a macro environment accounting support, reflected the enterprise as a member of the society, should assume due to the business activities on the environment pollution caused by the responsibility and obligation. This requires the micro field should reflect the enterprise environment accounting system, adopts appropriate recognition and measurement method, comprehensive, continuous, systematically reflect the enterprise's environmental expenditure and income, and the environmental behavior of enterprises to supervise and analysis of information relevant to the user to provide comprehensive enterprise information, meet the requirements of the public enterprise shall bear the obligation of environmental protection demands.2 The overview of current researchEnvironmental accounting as a new branch of accounting is a combination of environment, environmental economics and development economics, accounting concepts and knowledge. Accordingly, environmental accounting in addition to adhering to the basic principle and basic method of accounting, it at the same time toabsorb and reference to include the environment, environmental economics (and its branch disciplines such as economics and pollution hazards economics, resource economics, ecological economics), in the field of development economics and other disciplines and a series of concepts and methods, on this basis to form a set of environmental accounting theory and method system. Environmental accounting theory and method of system involves the environment accounting hypothesis, accounting target, environment accounting object, etc. Core at the same time, involved in the field of environmental accounting measurement problem, given the environment accounting measurement are different from the traditional accounting, environment accounting measurement basis has the characteristics of multiplicity: opportunity cost, marginal cost and replacement costs can act as environmental accounting measurement basis. In addition, in view of the fuzziness of environmental accounting measurement can be reference to the principle of environmental economics explained; About environmental accounting report, there are two main types: supplementary report mode and independent mode. In addition, about the content of the environmental cost accounting management involves both environmental financial accounting recognition, measurement, and embodies the environmental management accounting cost control, investment decision-making, and the requirements of performance evaluation. Environmental accounting is an important part of implementing sustainable development strategy. Under the concept of sustainable development, the enterprise should be the environmental protection work through to the whole process of production and operation of the enterprise. At the same time, the assessment on the operator's fiduciary duty, should not only consider the economic accountability, should also include the social and environmental accountability.2.1 Environmental accounting research in the United StatesThe research and application of the environmental accounting is in the leading level in the world. This is mainly due to the United States environmental protection agency (hereinafter referred to as the EPA) strong impetus. Under the impetus of the EPA, many research institutions and association released the stakeholders actionagenda: studio of environmental cost accounting and capital budget of a report. The report, for the development of environmental accounting, needs to solve the problem of four centers: (1) the good understanding of related terms and concepts;(2) to create internal and external management incentives;(3) education, guidance and promotion;(4) the development and dissemination of analysis tools, methods and systems. Since then, the EPA environmental accounting project along the direction of theoretical research and practical experience summed up two. In the first, first expounds the significance of environmental accounting, define the basic concepts of environment accounting. Second, EPA within the enterprise environment cost can be divided into traditional costs, hidden costs, or costs, image and public relations costs four categories, in addition to the external social costs. Finally, analyzes how the environment accounting for cost allocation, capital budgeting, process or product design, etc. The EPA argues that successful environmental management system must carry on the measurement of all environmental costs, and applied to a variety of decision-making; In the second aspect, the EPA has obtained results can be further divided into three types: one is the individual case study, to summarize the successful experience of the world's leading enterprises. Two is case set, is mainly the study of some of the same industry company; it is through the field observation and interview, questionnaire survey form a benchmark study. The combination of theory with practice to make the environment more accurately find out the problems existing in the accounting job, determine the direction of further improvement.2.2 South Korea's environmental accountingSince the mid - 1990 - s, South Korean some company began to research environmental accounting. This is mainly originated from South Korea the increased cost of environmental pollution prevention. South Korean company’s pollution prevention and control of cost from 1993 to 1999 at double-digit rate has increased dramatically, which makes the enterprise product cost rising, seriously affected the market competitiveness. On the other hand, due to the government regulation force increasing environmental regulations make financial institutions such as the external creditors more focus on enterprise environmental risk and performance, underpressure to companies to look for cost effective optimization method to improve environmental performance. Based on this, many companies have begun to realize the advance of the importance of environmental management strategy and environmental performance report, but the practice is in its infancy. Environmental accounting practice in order to promote South Korea, South Korea's environment ministry (KMOE) issued a covering the scope of environmental accounting related about "the accounting standards of environmental costs and liabilities" report, the purpose is to provide theoretical basis and the introduction of environmental accounting in South Korea relevant methods, mainly includes the definition of environmental accounting, environmental accounting conceptual framework, and the field environment accounting practices and environmental accounting in South Korea, and other standard draft.3 Environmental accounting theory basisEnvironmental accounting is closely connected with accounting, the accounting profession of the environmental accounting mainly embodied in environmental accounting as a branch of accounting, the recognition and measurement should be the product of the multi-discipline together, its basic value can be activities to the environment and related economic activity provides reflect and control. Mainly embodied in five aspects:3.1 Environmental accounting is a new branch of accountingHere involves three levels of content: first, the environmental accounting as a branch of enterprise accounting, on the whole reflects the existing enterprise accounting (including financial accounting, management accounting, etc.), the basic principle and basic methods, and only in special cases should be considered the influence of environmental factors; Second, the economic development, the more important accounting, this concept applies not only to environmental accounting, but also in the environmental accounting factors coordination, balance social interests, enterprise and play an important role in environmental effects; Third, environment accounting is aimed at companies, administrative institution of environmental effect and influence is relatively small, or only play the role of enterprises andenvironmental work, so in the future a period of administrative institutions to establish the necessity of environmental accounting is low. This from another Angle, interpretation of environmental accounting is a branch of accounting.3.2 Environmental accounting is the product of the combination of interdisciplinary developmentEnvironmental accounting is the environment, environmental economics and development economics, the product of the combination of accounting. Accordingly, environmental accounting in addition to adhering to the basic principle and basic method of accounting, it at the same time to absorb and reference to include the environment, environmental economics (and its branch disciplines such as economics and pollution hazards economics, resource economics, ecological economics), in the field of development economics and other disciplines and a series of concepts and methods, on this basis to form a set of environmental accounting theory and method system.3.3 Environmental accounting to make the scope of the accounting entity is broaderEnvironmental accounting and financial accounting is the same need to consider the concept of accounting entity. This due to the accounting entity concept as the main body of accounting in the enterprises, to undertake the rights and obligations of assets and liabilities. For environmental accounting, the body is not just a for-profit economic organization, and should be considered a social unit and link in the total system, need a certain amount of social responsibility, and environmental accounting entity concept is beyond the scope of general enterprise accounting entity and should as far as possible from the perspective of social and environmental control of the enterprise the management activities. Otherwise, environmental accounting will be established. At the same time, the accounting should not only on the enterprise's economic benefit, but also examine environmental benefits as well as the reflection of the enterprise the combination of two kinds of benefits, which is reflected in the environmental accounting measurement model selection. Concrete embodiment in should adopt the method of monetary measurement, and to use the real measurement. In the monetary measurement should not only use the strong historical cost, reliabilityand need to consider the adoption of other measurement model.译文环境会计核算模式研究作者：Mount R摘要环境会计的研究始于70 年代。

会计环境对会计确认与计量的影响摘要会计的确认与计量是会计理论与实务研究的基本问题。

随着中国加入WTO，中国的政治、经济和文化生活等方面都发生了重大的变化，中国的会计环境也在悄然发生着转变。

会计的确认和计量，作为会计的重要职能,主要包括了会计记录的确认、编制会计报表的确认、资产计价和收益决定等复杂而多方面的内容。

所以一个企业会计活动的前提、发展的趋势都与会计的确认和计量工作息息相关, 密不可分, 而企业会计管理赖以生存的土壤即是会计环境。

因此, 会计环境对企业发展起着基础的作用,是企业开展会计活动的舞台。

本文通过对会计环境的内容和重要性进行研究，分析说明当前我国会计环境发生的快速变化，以及面对新的坏境的变化，我们应该如何从外部和内部入手，转变观念，主动学习，跟上形势发展的要求，调整会计确认计量方法，从自身找原因，加强教育培训，提高全员素质，以更好地适应变化了的会计环境，促进会计事业的健康发展。

关键词：会计环境；会计确认；会计计量, 解决对策AbstractAccounting recognition and measurement is the basic problems of the study of accounting theory and practice. With China's accession to WTO, China's political, economic and cultural aspects of life have undergone significant changes. China's accounting environments are also undergoing changes quietly. Accounting recognition and measurement, as an important function of accounting, mainly including the confirmation of theaccounting records, the recognition of preparation of financial statements, asset valuation and earnings determine and other such complex and multifaceted content. Therefore, a prerequisite for corporate accounting activities and development trends with the accounting recognition and measurement are closely related inextricably linked, and the survival soil of the corporate accounting management is accounting environment. Therefore, the accounting environment plays a fundamental role for enterprise development and it carry out the accounting arena for activities of the enterprise. Among them, the internal accounting environment can also be divided into two aspects of the environment and external environment, the firms of China face new environments change, thus, we must change our concepts and be active to learn. The companies should keep abreast of the developing situation, using the new methods of accounting recognition and measurement, as well as finding a cause and strengthening education and training for employees to improve staff quality and promote healthy development of enterprises.Key words: accounting environment, accounting recognition, accounting measurement, measures目录1.绪论 (1)1.1 会计环境概述………………………………………………………………………2-31.1.1会计环境的概念及内容 (2)1.1.2会计环境的特点………………………………………………………………2-32.会计确认与会计计量…………………………………………………………………4-62.1会计确认和计量的概念 (4)2.2会计确认和计量在会计中的地位 (4)2.3 会计确认和计量存在的争议………………………………………………………5-63.我国会计环境对会计确认和计量的影响分析…………………………………………7-133.1会计内部环境对会计的影响分析 (7)3.1.1会计主体的性质对会计确认和计量的影响 (7)3.1.2企业领导对财务管理的重视程度对会计确认和计量的影响 (7)3.2会计外部环境对会计的影响分析 (8)3.2.1经济环境对会计确认和计量的影响 (8)3.2.2政治环境对会计确认和计量的影响 (9)3.2.3法律环境对会计确认和计量的影响 (10)3.2.4文化教育环境对会计确认和计量的影响 (10)3.2.5科学技术环境对会计确认和计量的影响 (11)3.2.6自然环境对对会计确认和计量的影响 (12)3.3企业会计人员的素质对会计确认和计量的影响 (13)4.企业会计确认与计量如何适应会计环境的有关措施………………………………14-184.1提高企业领导对会计确认和计量的认识 (14)4.2 根据经济环境调整会计确认与计量标准 (14)4.3 根据政治环境调整选择计量属性 (15)4.4 加强会计理论研究和方法研究 (16)4.5加强高素质会计人才的培养 (17)4.6 进一步深化会计改革 (17)4.7努力加强会计法制建设 (18)4.8实现会计工作手段的现代化，加速发展会计电算化事业 (18)5.结束语 (19)参考文献 (22)致谢 (23)绪论会计的确认与计量是会计理论与实务研究的基本问题。

IMPLEMENTING ENVIRONMENTAL COSTACCOUNTING IN SMALL AND MEDIUM-SIZEDCOMPANIES1．ENVIRONMENTAL COST ACCOUNTING IN SMESSince its inception some 30 years ago, Environmental Cost Accounting (ECA) has reached a stage of development where individual ECA systems are separated from the core accounting system based an assessment of environmental costs with (see Fichter et al., 1997, Letmathe and Wagner , 2002).As environmental costs are commonly assessed as overhead costs, neither the older concepts of full costs accounting nor the relatively recent one of direct costing appear to represent an appropriate basis for the implementation of ECA. Similar to developments in conventional accounting, the theoretical and conceptual sphere of ECA has focused on process-based accounting since the 1990s (see Hallay and Pfriem, 1992, Fischer and Blasius, 1995, BMU/UBA, 1996, Heller et al., 1995, Letmathe, 1998, Spengler and H.hre, 1998).Taking available concepts of ECA into consideration, process-based concepts seem the best option regarding the establishment of ECA (see Heupel and Wendisch , 2002). These concepts, however, have to be continuously revised to ensure that they work well when applied in small and medium-sized companies.Based on the framework for Environmental Management Accounting presented in Burritt et al. (2002), our concept of ECA focuses on two main groups of environmentally related impacts. These are environmentally induced financial effects and company-related effects on environmental systems (see Burritt and Schaltegger, 2000, p.58). Each of these impacts relate to specific categories of financial and environmental information. The environmentally induced financial effects are represented by monetary environmental information and the effects on environmental systems are represented by physical environmental information. Conventional accounting deals with both – monetary as well as physical units – but does not focus on environmental impact as such. To arrive at a practical solution to the implementation of E CA in a company’s existing accounting system, and to comply with the problem of distinguishing between monetary and physical aspects, an integrated concept is required. As physical information is often the basis for the monetary information (e.g. kilograms of a raw material are the basis for the monetary valuation of raw material consumption), the integration of this information into the accounting system database is essential. From there, the generation of physical environmental and monetary (environmental) information would in many cases be feasible. For many companies, the priority would be monetary (environmental) information for use in for instance decisions regarding resource consumptions and investments. The use of ECA in small andmedium-sized enterprises (SME) is still relatively rare, so practical examples available in the literature are few and far between. One problem is that the definitions of SMEs vary between countries (see Kosmider, 1993 and Reinemann, 1999). In our work the criteria shown in Table 1 are used to describe small and medium-sized enterprises.Table 1. Criteria of small and medium-sized enterprisesNumber of employees TurnoverUp to 500employees Turnover up to EUR 50mManagement Organization- Owner-cum-entrepreneur -Divisional organization is rare- Varies from a patriarchal management -Short flow of information style in traditional companies and teamwork -Strong personal commitmentin start-up companies -Instruction and controlling with- Top-down planning in old companies direct personal contact- Delegation is rare- Low level of formality- High flexibilityFinance Personnel- family company -easy to survey number of employees- limited possibilities of financing -wide expertise-high satisfaction of employeesSupply chain Innovation-closely involved in local -high potential of innovationeconomic cycles in special fields- intense relationship with customersand suppliersKeeping these characteristics in mind, the chosen ECA approach should be easy to apply, should facilitate the handling of complex structures and at the same time be suited to the special needs of SMEs.Despite their size SMEs are increasingly implementing Enterprise Resource Planning (ERP) systems like SAP R/3, Oracle and Peoplesoft. ERP systems support business processes across organizational, temporal and geographical boundaries using one integrated database. The primary use of ERP systems is for planning and controlling production and administration processes of an enterprise. In SMEs however, they are often individually designed and thus not standardized making the integration of for instance software that supports ECA implementation problematic. Examples could be tools like the “eco-efficiency” approach of IMU (2003) or Umberto (2003) because these solutions work with the database of more comprehensive software solutions like SAP, Oracle, Navision or others. Umberto software for example (see Umberto, 2003) would require large investments and great background knowledge of ECA – which is not available in most SMEs.The ECA approach suggested in this chapter is based on an integrative solution –meaning that an individually developed database is used, and the ECA solution adopted draws on the existing cost accounting procedures in the company. In contrast to other ECA approaches, the aim was to create an accounting system that enables the companies to individually obtain the relevant cost information. The aim of the research was thus to find out what cost information is relevant for the company’s decision on environmental issues and how to obtain it.2．METHOD FOR IMPLEMENTING ECASetting up an ECA system requires a systematic procedure. The project thus developed a method for implementing ECA in the companies that participated in the project; this is shown in Figure 1. During the implementation of the project it proved convenient to form a core team assigned with corresponding tasks drawing on employees in various departments. Such a team should consist of one or two persons from the production department as well as two from accounting and corporate environmental issues, if available. Depending on the stage of the project and kind of inquiry being considered, additional corporate members may be added to the project team to respond to issues such as IT, logistics, warehousing etc.Phase 1: Production Process VisualizationAt the beginning, the project team must be briefed thoroughly on the current corporate situation and on the accounting situation. To this end, the existing corporate accounting structure and the related corporate information transfer should be analyzed thoroughly. Following the concept of an input/output analysis, how materials find their ways into and out of the company is assessed. The next step is to present the flow of material and goods discovered and assessed in a flow model. To ensure the completeness and integrity of such a systematic analysis, any input and output is to be taken into consideration. Only a detailed analysis of material and energy flows from the point they enter the company until they leave it as products, waste, waste water or emissions enables the company to detect cost-saving potentials that at later stages of the project may involve more efficient material use, advanced process reliability and overview, improved capacity loads, reduced waste disposal costs, better transparency of costs and more reliable assessment of legal issues. As a first approach, simplified corporate flow models, standardizedstand-alone models for supplier(s), warehouse and isolated production segments were established and only combined after completion. With such standard elements and prototypes defined, a company can readily develop an integrated flow model with production process(es), production lines or a production process as a whole. From the view of later adoption of the existing corporate accounting to ECA, such visualization helps detect, determine, assess and then separate primary from secondary processes. Phase 2: Modification of AccountingIn addition to the visualization of material and energy flows, modeling principal and peripheral corporate processes helps prevent problems involving too high shares of overhead costs on the net product result. The flow model allows processes to be determined directly or at least partially identified as cost drivers. This allows identifying and separating repetitive processing activity with comparably few options from those with more likely ones for potential improvement.By focusing on principal issues of corporate cost priorities and on those costs that have been assessed and assigned to their causes least appropriately so far, corporate procedures such as preparing bids, setting up production machinery, ordering (raw) material and related process parameters such as order positions, setting up cycles of machinery, and order items can be defined accurately. Putting several partial processes with their isolated costs into context allows principal processes to emerge; these form the basis of process-oriented accounting. Ultimately, the cost drivers of the processes assessed are the actual reference points for assigning and accounting overhead costs. The percentage surcharges on costs such as labor costs are replaced by process parameters measuring efficiency (see Foster and Gupta, 1990).Some corporate processes such as management, controlling and personnel remain inadequately assessed with cost drivers assigned to product-related cost accounting. Therefore, costs of the processes mentioned, irrelevant to the measure of production activity, have to be assessed and surcharged with a conventional percentage.At manufacturing companies participating in the project,computer-integrated manufacturing systems allow a more flexible and scope-oriented production (eco-monies of scope), whereas before only homogenous quantities (of products) could be produced under reasonable economic conditions (economies of scale). ECA inevitably prevents effects of allocation, complexity and digression and becomes a valuable controlling instrument where classical/conventional accounting arrangements systematically fail to facilitate proper decisions. Thus, individually adopted process-based accounting produces potentially valuable information for any kind of decision about internal processing or external sourcing (e.g. make-or-buy decisions).Phase 3: Harmonization of Corporate Data – Compiling and Acquisition On the way to a transparent and systematic information system, it is convenient to check core corporate information systems of procurement and logistics, production planning, and waste disposal with reference to their capability to provide the necessary precise figures for the determined material/energy flow model and for previously identified principal and peripheral processes. During the course of the project, a few modifications within existing information systems were, in most cases, sufficient to comply with these requirements; otherwise, a completely new softwaremodule would have had to be installed without prior analysis to satisfy the data requirements.Phase 4: Database conceptsWithin the concept of a transparent accounting system, process-based accounting can provide comprehensive and systematic information both on corporate material/ energy flows and so-called overhead costs. To deliver reliable figures over time, it is essential to integrate a permanent integration of the algorithms discussed above into the corporate information system(s). Such permanent integration and its practical use may be achieved by applying one of three software solutions (see Figure 2).For small companies with specific production processes, an integrated concept is best suited, i.e. conventional andenvironmental/process-oriented accounting merge together in one common system solution.For medium-sized companies, with already existing integrated production/ accounting platforms, an interface solution to such a system might be suitable. ECA, then, is set up as an independent software module outside the existing corporate ERP system and needs to be fed data continuously. By using identical conventions for inventory-data definitions within the ECA software, misinterpretation of data can be avoided.Phase 5: Training and CoachingFor the permanent use of ECA, continuous training of employees on all matters discussed remains essential. To achieve a long-term potential of improved efficiency, the users of ECA applications and systems must be able to continuously detect and integrate corporate process modifications and changes in order to integrate them into ECA and, later, to process them properly.。

外文文献翻译原文及译文(本文档归max118 网hh2018 所有，仅供下载使用)中文标题：印度环境会计披露实践的影响因素：来自NIFTY 公司的经验证据文献出处：The IUP Journal of Accounting Research & Audit Practices, Vol. 15, No. 1, 2016译文字数：3900 多字原文Factors Influencing Environmental Accounting and Disclosure Practices in India: Empirical Evidence from NIFTY CompaniesB Omnamasivaya* and M S V PrasadThe study examines the factors determining the level of environmental disclosure information by taking a sample of NIFTY 50 companies from National Stock Exchange (NSE). The environmental information disclosure is measured by using an Environmental Accounting Disclosure Index (EADI) and the variables used in the study are profitability, corporate size, age, financial leverage, industry type, legal ownership and foreign operations. The relationship is tested using multiple regression analysis. The results show that there is a positive relationship between EADI and profitability, financial leverage, industry type and legal ownership, and a negative relationship between EADI and corporate size, age and foreign operations.IntroductionClimate change is one of the greatest challenges that the world is facing today. Climate change is the variation in the global climate over time. The climate change creates manifold problems like global warming, glacier meltdown, soil erosion, land degradation, deforestation, loss of biodiversity and all kinds of pollution. Human influence on the nature is one of the major causes of such problems. Indiscriminate use of resourcesand undue influence on nature in the name of development can be identified as the prime causes of climate change. As a result, in the last few decades, the adverse effect of environmental pollution on economic development has become a public concern all over the world (Goswami, 2014).The state of world‘s environment and the impact of mankind on the ecology of the world have led to increased public concern and scrutiny of the operations and performance of organizations. Globally, corporations are expected to include environmental concerns in business operations and interaction with stakeholders. As a result, firms can no longer ignore the problems of the society in which they operate. This has thus instituted a social contract between organizations and the environment, thereby making environmental responsibility a corporate dictate (Olayinka and Oluwamayowa, 2014).Every business has responsibility to use the resources at judiciously. Every enterprise needs to behave like a good corporate citizen, and the corporate behavior is judged by its actions related to the community, the steps taken to protect the environment or pollution control. In the context of the Indian corporate sector, companies are not performing as good citizens. Due to this reason many laws have been laid down by the government for making the companies good corporate citizens and fulfill their social responsibility (Chauhan, 2005).In India, the economic reforms initiated in the 1990s have unwittingly contributed to a rise in environmental problems. The awareness level of stakeholders and public regarding the environmental issues has increased the pressure on companies to disclose environmental information. As a result, the companies have started disclosing the environmental information in annual reports and sustainability reports to satisfy all their stakeholders.The Indian government has taken several steps to protect the environment. It has set up the Ministry of Environment, Forest and Climate Change (MoEFCC) with the aim to coordinate, among the states and the various ministries, the issues relating to environmental protection and antipollution measures. Necessary legislation has also been passed. In India, Central Pollution Control Board (CPCB) and State Pollution Control Board (SPCB) were established under the Water Act. The CPCB has identified 17 categories of industries which are highly polluting (Joshi et al., 2011).In India, specific environmental accounting rules or environmental disclosure guidelines for communication to different stakeholder groups are not available for Indian companies. There is no mandatory requirement for quantitative disclosure of (financial) environmental information in annual reports either under the Companies Act or as per the Indian Accounting Standards. Furthermore there are 23 stockexchanges in India which are controlled by the Securities Exchange Board of India (SEBI) Act, 1992. Each of these stock exchanges has different listing requirement for Indian companies to disclose environmental information. Therefore, any environmental disclosure by Indian companies is purely voluntary (Makori and Jagongo, 2013). Against this backdrop, the present study examines the factors determining the level of environmental disclosure information in India.Legitimacy TheoryIn order to explain the reasons for environmental disclosure, we use legitimacy theory. There are many theories which explain the various reasons for social and environmental accounting disclosures, but legitimacy theory is the most suitable theory to explain the environmental disclosure. Organizations cannot survive without meeting the societal expectations. The society expects that the organizations should be proactive in protecting the environment and minimizing the environmental hazards. In case organizations fail to meet the societal expectations, there is a severe threat to their existence. Nowadays Indian companies are legitimizing because of the awareness about environmental disclosure practices in the society. Therefore, Indian companies are taking several steps to protect the environment and are disclosing the relevant environmental information in their annual reports and company websites.Legitimacy relates to the environmental issues which are disclosedin the companies’ annual reports. This indicates the management concerns towards the community. Therefore, the management of different companies or managers have different ideas or thoughts about what the society expects and managers will adapt different strategies to show the society that the organization is meeting the expectations of the community (Zain, 2006).The theory of legitimacy is based on two fundamental ideas: companies need to legitimize their activities, and the process of legitimacy that confers benefits to businesses. Thus, the first element is compatible with the idea that environmental disclosure is related to the social pressure. In this context, the need for legitimacy is not the same for all companies due to the degree of social pressure the company is exposed to, and the level of response to this pressure. There are a number of factors which determine the degree of social pressure on companies and their responses to the pressure. These factors are potential determinants of corporate social disclosure. The second component is based on the idea that companies can expect to benefit by a legitimate behavior based on the social responsibility activity. In addition to that, the legitimacy theory provides a comprehensive framework to explain both the determinants and consequences of social disclosure (Mohamed et al., 2014).Literature ReviewKokubu et al. (2001) examined the annual reports of 1,203 companies to investigate the determinants of environmental disclosure. Environmental disclosure was measured by using an environmental disclosure index and the six independent variables used in the study were company size, financial performance, strength of consumer relations, dependence on debt, dependence on the capital market and type of industry. The study found that company size and industry type influence environmental disclosure.Elijido-Ten (2004) conducted a study on the determinants of environmental disclosures by using 40 Malaysian companies by applying stakeholder theory. The environmental disclosure was measured by using an environmental disclosure index. The study used three determinants: stakeholder power, strategic posture and economic performance. The study found that both top management and government power were the determinants of environmental disclosure, and it was also found that there was no relationship between economic performance and environmental disclosure.Yuen et al. (2009) examined 200 companies to investigate the relationship between firm characteristics and voluntary disclosure. Voluntary disclosure practices were measured by using a disclosure index and the independent variables used in the study were concentration of ownership, ownership by state, individual ownership, firm size, leverage,profitability and type of industry. The study found that individual ownership, audit committee, firm size, and leverage positively related to voluntary disclosure.Galani et al. (2011) examined the relationship between environmental disclosure and firm size by using 100 Greek companies. Environmental disclosure was measured by using environmental disclosure index and the independent variables tested in the study were profitability, size and listing status. The study found that there was a positive significant relationship between environmental disclosure and size of the firm and it was also found that there was no relationship between environmental disclosure and profitability listing requirements.Joshi et al. (2011) analyzed as ma ny as 45 Indian companies’ annual reports to investigate the factors influencing environmental disclosure. The environmental disclosure was measured using environmental disclosure index and the independent variables used in the study were profitability, size, accounting firm, industry, foreign operations, age, ownership and financial leverage. The study found that size and industry were significant determinants for environmental disclosure.Rouf (2011) examined the relationship between firm-specific characteristics and Corporate Social Responsibility Disclosure (CSRD) by taking 176 Bangladesh companies. CSRD was measured by using the CSRD index and the variables in the study were independent directorsand firm size. The study found that there was a positive relationship between CSRD and independent directors and firm size did not affect CSRD.Abdo and Al-Drugi (2012) studied whether any company characteristics influenced environmental disclosures by using 43 Libyan oil and gas companies. Environmental disclosures were measured using content analysis through word count and four characteristics were selected: company’s size, privatization, age, and nationality. The study found that there was a positive association between environmental disclosure and company’s size, company’s privatization, and company’s nationality; and it was also found that the age of the company was significant and negatively related to the level of environmental disclosure.Oba and Fodio (2012) examined the relationship between board characteristics and quality of environmental disclosure by taking 21 companies in Nigeria. Environmental disclosure was measured by using an environmental disclosure index and the independent variables used in the study were board size, foreign directors, gender mix, and board independence. The study found that there was no relationship between board size and environmental disclosure.Suttipun and Stanton (2012) conducted a study on the determinants of environmental disclosure by using 75 Thai companies. The environmental disclosure was measured by word count and the fiveindependent variables used in the study were size of the company, type of industry, ownership status, profitability and country of origin of the company. The study found that there was a positive relationship between environmental disclosure and size of the company.Development of HypothesesCorporate SizeMany of the researchers found a positive relationship between environmental disclosure and size, and many studies supported that large- sized firms disclose more on environment (e.g., Kokubu et al. 2001; Joshi et al., 2011; Suttipun and Stanton, 2012; Makori and Jagongo, 2013; Akbaş , 2014; and Sulaimana et al., 2014).There is a contrast between small enterprises and large enterprises. Large companies require more funds and for that they raise funds through external sources. For attracting the investors and to reduce the agency cost, large companies disclose more information and therefore get public support (Joshi et al., 2011).ProfitabilityThe profitability of a firm is an important factor in determining the environmental disclosure practices. As for whether environmental issues are important or not, it is argued that when the profit is low, the importance of environmental issues is low (Joshi et al., 2011). Many studies have reported that there is a positive relationship betweenprofitability and environmental disclosure (e.g., Nurhayati et al., 2015). A very few studies did not support that (e.g., Galani et al. 2011; Rouf, 2011; Akbaş , 2014; and Sulaimana et al., 2014).Many studies have used the profitability ratios like Return on Assets (ROA), Return on Investment (ROI), Return on Equity (ROE), Net Profit Margin and Dividend Per Share (DPS) to measure the firm profitability. This study uses ROE to measure profitability.Financial LeverageThe agency theory states that with the increase of debt proportion in capital structure, the greater is likely to be the conflict of interest between shareholders, creditors and managers; and the higher the agency cost, the greater is the incentive for managers to disclose more information. From the perspective of social and environmental responsibilities, companies with higher financial leverage are willing to disclose more environmental information to maintain good relationship with stakeholders (Joshi et al., 2011).Many studies have supported the association between financial leverage and environmental disclosure (Joshi et al., 2011; and Sulaimana et al., 2014). They reported that financial leverage has no impact on the disclosure level in India. Kokubu et al. (2001) stated that debt did not significantly influence the corporate environmental reports in Japan. However, this study uses debt-equity ratio for measuring financialleverage.Industry TypeMany studies have examined whether the industry influences the disclosure of environmental information, and many studies have supported strongly that environmental-sensitive companies disclose more environmental information than non-environmental-sensitive companies. Joshi et al. (2011) stated that environmental-sensitive companies in India are likely to disclose more environmental protection information than others. Akbaş (2014) reported that t here is a significant positive relationship between industry membership and the extent of environmental disclosure.ConclusionThe study examined the factors influencing EADI by taking a sample of 50 companies listed on NSE. The environmental accounting disclosure is measured by EADI, and the independent variables used in the study are corporate size, age, profitability, financial leverage, legal ownership, industry and foreign operations. The relationship is tested using multiple regression analysis. The R2 under the model is 0.6033, which indicates that the model is capable of explaining 60.33% of variability in the disclosure of environmental information in the sample companies. The adjusted R2 indicates that 53.72% of variation in the dependent variable is explained by the variations in the independentvariables. The results of multiple regression reveal that there is a positive relationship between EADI and profitability, financial leverage, industry type, and legal ownership, and a negative relationship between EADI and corporate size, age and foreign operations.Limitations: The main limitation of the study is that the data was selected only for one year. The sample size was also limited. Another limitation of the study is that there are many variables which may influence environmental disclosure like board of directors, CEO’s role, audit firm size, etc., but we have selected very few variables.Future Scope: There is huge scope for further research on environmental accounting disclosure in the Indian context, as there is less amount of research on this subject. Further research can focus on the relationship between environmental accounting disclosure practices and financial performance of the companies.译文印度环境会计披露实践的影响因素：来自NIFTY 公司的经验证据B Omnamasivaya，M S V Prasad该研究通过从国家证券交易所（NSE）获取NIFTY 50 公司的样本来分析环境披露信息水平的影响因素。

LNTU---Acc附录A会计信息质量在投资中的决策作用对私人信息和监测的影响安妮比蒂，美国俄亥俄州立大学瓦特史考特廖，多伦多大学约瑟夫韦伯，美国麻省理工学院1简介管理者与外部资本的供应商信息是不对称的在这种情况下企业是如何影响金融资本的投资的呢？越来越多的证据表明，会计质量越好，越可以减少信息的不对称和对融资成本的约束。

与此相一致的可能性是，减少了具有更高敏感性的会计质量的公司的投资对内部产生的现金流量。

威尔第和希拉里发现，对企业投资和与投资相关的会计质量容易不足，是容易引发过度投资的原因。

当投资效率低下时，会计的质量重要性可以减轻外部资本的影响，供应商有可能获得私人信息或可直接监测管理人员。

通过访问个人信息与控制管理行为，外部资本的供应商可以直接影响企业的投资，降低了会计质量的重要性。

符合这个想法的还有比德尔和希拉里的比较会计对不同国家的投资质量效益的影响。

他们发现，会计品质的影响在于美国投资效益，而不是在日本。

他们认为，一个可能的解释是不同的是债务和股权的美国版本的资本结构混合了SUS的日本企业。

我们研究如何通过会计质量灵敏度的重要性来延长不同资金来源对企业的投资现金流量的不同影响。

直接测试如何影响不同的融资来源会计，通过最近获得了债务融资的公司来投资敏感性现金流的质量的效果，债务融资的比较说明了对那些不能够通过他们的能力获得融资的没有影响。

为了缓解这一问题，我们限制我们的样本公司有所有最近获得的债务融资和利用访问的差异信息和监测通过公共私人债务获得连续贷款的建议。

我们承认，投资内部现金流敏感性可能较低获得债务融资的可能性。

然而，这种可能性偏见拒绝了我们的假设。

具体来说，我们确定的数据样本证券公司有1163个采样公司（议会），通过发行资本公共债务或银团债务。

我们限制我们的样本公司最近获得的债务融资持有该公司不断融1 / 19资与借款。

然而，在样本最近获得的债务融资的公司，也有可能是信号，在资本提供进入私人信息差异和约束他们放在管理中的行为。

会议环境对会计确认与计量的影响摘要会计确认与计量作为财务报告的核心，直接影响着公司的财务状况和经营业绩的展示。

会议环境是会计确认与计量的主要影响因素之一，其涵盖了行业、相似企业、商誉、非货币性资产等多个方面。

本文将从会议环境对会计确认与计量的影响、原因以及如何应对进行剖析。

关键词: 会议环境，会计确认，计量，商誉，非货币性资产AbstractAs the core of financial reporting, accounting recognition and measurement directly affect a company's financial position and business performance presentation. Conference environment is one of the main influencing factors of accounting recognition and measurement, covering various aspects such as industry, similar enterprises, goodwill, and non-monetary assets. This paper will analyze the impact of conference environment on accounting recognition and measurement, the reasons and how to respond.Keywords: conference environment, accounting recognition, measurement, goodwill, non-monetary assets一、引言在现代市场经济中，公司的财务报告是企业与各方交往的重要桥梁和纽带，是投资者、债权人、分析师等利益相关者了解公司财务状况和经营业绩的主要依据。

企业的社会责任：一种趋势和运动，但社会责任是什么，是为了什么？1企业社会责任（CSR ）已成为一个全球趋势，涉及企业，国家，国际组织和民间社会组织。

但这远远不能清楚CSR的主张，有什么真正的趋势，是从哪里开始，在哪里发展，谁是项目的主要行动者。

如果把它作为一种社会运动，我们必须要问：什么运动和谁执行？讨论有助于我们反思形成的趋势和如何管理某些特点来迅速和广泛地在全球各地进行扩展，并增加了以下体制变革,特别是对变化中国家之间、企业法人和民间社会组织关系之间的界限的作用。

企业社会责任的趋势在三个方面：作为一个管理框架，新的要求，地方企业;作为动员企业行为，以协助国家的发展援助;和作为管理趋势。

每一个这些画像表明，中心的某些行为，关系，驾驭团队和利益。

我的例子表明，没有人对这些意见似乎比别人更准确，而是，活动包括规范的不同利益、作用因素、起源和轨迹。

这些多重身份的趋势可以部分描述其成功以及它的争论，脆弱性和流动性。

许多公司现在有具体的计划和小节在其网站上处理企业社会责任。

在过去，软条例和指导网络，国际公认的规则一直是一种重要机制，作用在公司、国家和国家间组织的需求，例如，发布指导方针和条例的公司。

在这背景下，国际组织仍然是重要的行动者，他们正在寻求与跨国公司进行对话，而不是试图通过国家控制企业社会责任。

各国际组织不是对企业的社会责任监管机构;而他们却是监管和自我约束的倡议之间的经纪人的最合适人选。

对社会负责行为和监测这些行为的需求越来越多地以国家以外的这些组织为渠道，并强调赞成高比例的自律。

因此，我们看到了软法律(Morth, 2004)的出现，或者是Knill 和Lehmkuhl (2002) 所说的“被规管的自律”，和Moran (2002)所归纳的“精细”或“非正式”规章。

我更喜欢“软法律”和“软规章”的说法，因为他们并不总是非正式的。

软规章常常包括正式报告和统筹程序。

还有，从统筹和行政的观点来看，那些规章和精细还是相去甚远的。

中英文对照外文翻译(文档含英文原文和中文翻译)会计信息质量在投资中的决策作用对私人信息和监测的影响一、简介管理者与外部资本的供应商信息是不对称的，在这种情况下企业是如何影响金融资本的投资的呢？越来越多的证据表明，会计质量越好，越可以减少信息的不对称和对融资成本的约束。

与此相一致的可能性是，减少了具有更高敏感性的会计质量的公司的投资对内部产生的现金流量。

威尔第和希拉里发现，对企业投资和与投资相关的会计质量容易不足，是容易引发过度投资的原因。

当投资效率低下时，会计的质量重要性可以减轻外部资本的影响，供应商有可能获得私人信息或可直接监测管理人员。

通过访问个人信息与控制管理行为，外部资本的供应商可以直接影响企业的投资，降低了会计质量的重要性。

符合这个想法的还有比德尔和希拉里的比较会计对不同国家的投资质量效益的影响。

他们发现，会计品质的影响在于美国投资效益，而不是在日本。

他们认为，一个可能的解释是不同的是债务和股权的美国版本的资本结构混合了SUS的日本企业。

我们研究如何通过会计质量灵敏度的重要性来延长不同资金来源对企业的投资现金流量的不同影响。

直接测试如何影响不同的融资来源会计，通过最近获得了债务融资的公司来投资敏感性现金流的质量的效果，债务融资的比较说明了对那些不能够通过他们的能力获得融资的没有影响。

为了缓解这一问题，我们限制我们的样本公司有所有最近获得的债务融资和利用访问的差异信息和监测通过公共私人债务获得连续贷款的建议。

我们承认，投资内部现金流敏感性可能较低获得债务融资的可能性。

然而，这种可能性偏见拒绝了我们的假设。

具体来说，我们确定的数据样本证券公司有1163个采样公司（议会），通过发行资本公共债务或银团债务。

我们限制我们的样本公司最近获得的债务融资持有该公司不断融资与借款。

然而，在样本最近获得的债务融资的公司，也有可能是信号，在资本提供进入私人信息差异和约束他们放在管理中的行为。

相关理论意味着减少公共债务持有人获取私人信息，因而减少借款有效的监测。

外文翻译：环境会计——我们现在所处的状况及我们前进的方向by Joy E. Hecht利益增长改变国民收入核算制度以促进了解经济和环境之间的联系。

在过去的二十年间..环境会计领域取得了很大的进步.它从一个比较冷僻领域努力到现在已经是一个经几十个国家测试和多方面的完善的领域。

但是.国家有可能把环境的经济作用结合到国民收入账户中..这种既不是快速的卖空.也不是种快速的过程。

自从20世纪60年代以来..这种想法已经被讨论。

尽管在这篇文章中面临重重困难和争议.但是.与日剧增的在国民收入核算制度中所产生的利益促进了我们对经济和环境直接关系的了解。

为何改变？世界各国政府建立经济数据系统称为国民收入账户.它是用来计算宏观经济的指标.如国内生产总值。

建立一个国家经济环境使用到这种账户是回应几个在依照由联合国规定并且在全世界广泛使用的国民核算体系中认识到的缺点.其中一个缺点就是环境保护中的费用不能被鉴别出来。

因此.有些人辩称道.所花的费用.也就是说.用来安装控制环境污染的装置随着国内生产总值的增幅.即使开支也不是经济化地生产。

这些批评者呼吁区分防御性的花费要从账户中其他部分支出。

同时，虽然有些环境商品上不了市场..但是它们提供了经济价值。

这种现象是令人费解的。

薪材聚集在森林.肉类和鱼类聚集消费.药用植物它们都是例证.同样的用于喝和灌溉的水.其出售价格只是反映了分配和处理基本设施的花费.而不是水本身。

虽然有些国家确实把这类货物包括在其国民收入账户.但没有存在着这样做的标准惯例。

当非市场货物列入账户中.他们仍然无法从那些销售的产品中区分出来。

重视环境服务如森林提供的集水区保护与昆虫提供作物施肥是很困难的。

虽然有些专家呼吁将它们列入环保调整账户..但是那些有经济价值和退化的服务都没有包括进。

在另一方面.需要候补货物和服务来代替比如说水处理设备.用来对国民生产总值做贡献..它是有误导之嫌。

还有个问题是.国民收入账户对待制成品资本的折旧和自然资本的折旧是不同的。