1. Confirmation of green assets. Green assets refer to the environmental resources that a specific individual obtains or controls from what has happened, which can be measured in money and may bring future utility. The criteria for determining environmental resources as green assets are:
First, the possibility of future utilization of environmental resources; Second, the reliability of environmental resources measurement; The third is the regionality of environmental resources. Green accounting only recognizes the green assets formed by the internal environmental resources of the accounting subject.
The evaluation of green assets refers to measuring the value of green assets with money. From the perspective of resource scarcity, the possession and use of green assets costs money, thus forming the price of green assets. From the perspective of resource compensation, in order to meet the requirements of economic activities, human beings have to invest more money to maintain the status quo of natural resources and ecological resources. At this time, the green assets already contain the labor factors, and they are expressed as the price of the green assets in the form of money. From the perspective of resource allocation, environmental resources are limited and cannot fully meet the needs of economic activities. In order to effectively develop, utilize and protect environmental resources, it is necessary to determine the value of green assets formed by environmental resources.
2. The recognition of green expenses refers to the transformation form in which an entity pays or consumes green assets due to economic activities or other activities in the process of its sustainable development. According to the production form, green cost can be divided into natural resource consumption cost, ecological resource degradation cost, maintaining the basic stock of natural resources cost and dust resource protection cost. The occurrence of green expenses is accompanied by the decrease of assets, mainly including green assets and material assets in the social and economic system; The occurrence of green expenses is intermittent and continuous.
The confirmation criteria of green cost are: first, the impossibility of future utility. If an expenditure does not produce future utility, or the future utility does not meet the criteria for recognizing green assets, the expenditure should be recognized as a green expense. The second is the reliability of measurement. Green cost is called valuation, which means that the amount of each green cost is measured by money. Some weft and color expenses are priced according to traditional financial accounting design methods, such as: expenses that constitute the cost of resource products; Some green costs are valued by quantitative methods, such as the degradation cost of ecological resources.
3. Confirmation of green benefits. Green benefit refers to the benefits that have been realized or will be realized by green assets in a certain period of time, which can be measured by money. Green benefits can be divided into direct green benefits and indirect green benefits. Direct green benefit refers to the green benefit obtained when the environment is developed and utilized to obtain tangible resource products, such as wood products obtained by reasonable felling of forests. Indirect green benefit refers to the green benefit obtained when developing and utilizing the environment and obtaining intangible environmental utility, such as the benefit brought by protecting wild animals. Green benefits do not reflect the increase of color assets. On the contrary, the production of green benefits is often accompanied by the reduction of green assets, such as the exploitation of mineral resources.
The confirmation standard of green benefit is:
The first is the reality of green welfare. Humans unconsciously ask nature or the environment spontaneously provides certain environmental benefits to humans. Such as: breathing air symbol.
The second is the same cost measurement of green benefits. Reliable measurement refers to the degree to which accounting measurement can be verified and reflected.
The confirmation of green benefits is very complicated, and knowledge such as accounting, ecology, resources science and mathematics must be comprehensively applied. The evaluation of green benefits refers to the situation of realizing environmental benefits by monetary measurement. Under normal circumstances, direct green benefits permeate human labor, and its effectiveness can be priced according to the monetary performance of labor methods. The determination of indirect green benefits is very subjective.
Second, the measurement of green accounting
The measurement of green accounting is mainly to convert the elements of green accounting into money through certain methods. With the reproduction of human beings and the development of economy, the characteristics of environmental resources, such as utility, scarcity, substitutability and non-tradability, are becoming more and more prominent: utility constitutes the source of environmental resources' value, and Zhi Dai determines the price of environmental resources.
The scarcity of grid determines that marginal utility theory should be introduced into environmental source measurement; Non-trading determines that the measurement of forest environmental resources must learn from relevant mathematical methods. The measurement of green accounting is based on the combination of labor value theory and marginal utility theory, and is carried out in the form of mathematical thinking. There are three main methods.
1. opportunity cost method.
How to calculate the value of land is the key to economic development. When there are different options for the use of the same piece of land, the opportunity cost method can be used to calculate its value. There are 4800 mu of land here, and three crops of plum were originally planted. The net income per mu in 350 yuan is increasing by 2% every year, and the discount rate is 10%, so the 24-year net present value is 410.5 million yuan. If a steel plant is built on this land, the net present value within 24 years will be 60 million yuan. Therefore, the opportunity cost of planting crops is 60 million yuan. The opportunity cost of silicon steel plant is 410.5 million yuan.
2. Shadow price method.
Mathematically speaking, the shadow price is actually the Laplace multiplier of the optimized linear Lagrangian function, that is, the increment of the objective function; The shadow price in the economic sense is not a fairy pavilion, but a certain amount of resources input and extra income brought by each additional unit. Shadow price is actually the potential marginal income of resource investment. Shadow price reflects the relationship between supply and demand of products and the scarcity of resources. The richer the resources, the lower the shadow price, and vice versa, that is, the quantity of resources and the price of products affect the shadow price.
3. Fuzzy teaching method.
Fuzzy mathematics is a branch of mathematics established through fuzzy thinking. The value system of environmental resources is a complex system, which is an interactive system of nature, economy and society. When the complexity of the system increases, the ability of accuracy decreases, and when it reaches a certain level, complexity and accuracy are mutually exclusive. We introduce the concept of "fuzzy" here to solve the measurement problem of green accounting.
For example, there are many fuzzy phenomena in the value measurement of the Yellow River water, which can be measured by fuzzy mathematics. Let a be the value factor of water resources, and a=(ai.a2, a3, a4). Among them, ai: water quality; A2: Water resources; a3； Population density; A4: National income. Q is the evaluation vector, and q= (high, high, average, low, low). K is the evaluation matrix. Q=ax feet. S is the price trend of water resources. V is the price of water resources, and the unit of V is qxs. Therefore, v=axkxs. From this, the price of water resources is calculated.
Third, the green accounting financial report
The environmental information disclosed in the financial report of green accounting should be divided into two parts:
One part is to disclose the environmental policies and implementation of related enterprises; The other part specifically reflects the environmental expenditure and environment-related capital expenditure included in the current profit and loss, which can be disclosed in the financial statements and notes. The specific disclosure items are:
① Types of environmental problems; Environmental protection measures and plans of enterprises.
② Self-determined environmental emission indicators of enterprises and how enterprises treat these indicators.
(3) the environmental protection measures taken according to the provisions of the government's legal system and the degree achieved according to the government's requirements; Influence of environmental protection measures on current and future capital expenditure and profit and loss of enterprises.
(4) figures of recurrent environmental expenditure; Capitalized figures and amortization.
Information about the green accounting environment is disclosed in the balance sheet and income statement as follows:
balance sheet
Green assets:&; Nb sp green debt:
Green assets of natural resources ×××× year×× month× day× month× day× month× day× month× day× month× day× month× day× month× day× month× day× month× day× month× day× month× day× month× day× month× month× day× month× day× month× month× day× month× month× day× month× month × month × day× month× month × month × month × day× month× month× month × month × month × month × month ×
Less: Loss of green assets of natural resources.
Net value of green assets of natural resources ××× owner's equity:
Natural capital:
profit and loss statement
Green income: ×××××
Less: natural resource consumption reduces expenses ×××
The cost of ecological resources degradation
The cost of maintaining the basic stock of natural resources
Ecological resources protection cost ××××××
Green benefit: ×××××