環(huán)境管理會計(jì)信息主要是為組織內(nèi)部核算和決策服務(wù)的，其為內(nèi)部決策服務(wù)的程序既包括材料和能源消耗、流程及最終處置的實(shí)物程序，也包括與潛在環(huán)境影響活動相關(guān)的成本、節(jié)約和收益的貨幣計(jì)量程序。

環(huán)境管理會計(jì)的理論基礎(chǔ)

1．可持續(xù)發(fā)展理論

它強(qiáng)調(diào)人類應(yīng)當(dāng)通過發(fā)展與自然相和諧的方式追求健康而富有生產(chǎn)成果的生活，而不是破壞和污染生態(tài)環(huán)境來追求發(fā)展?？沙掷m(xù)發(fā)展理論從為人類長遠(yuǎn)利益的角度賦予了環(huán)境管理會計(jì)迫切發(fā)展的理論基礎(chǔ)。

2．經(jīng)濟(jì)的外部性理論

外部不經(jīng)濟(jì)內(nèi)部化的主要辦法，就是對企業(yè)的排污進(jìn)行收費(fèi)甚至罰款，這已經(jīng)被許多國家的政府所采納并得到實(shí)施。外部性理論要求國家制定相應(yīng)法規(guī)規(guī)范企業(yè)行為，使其承擔(dān)社會成本，督促其實(shí)行環(huán)境管理會計(jì)。

3．環(huán)境資源價值理論

作為國民財(cái)富的一部分，環(huán)境資源必然有其價值。此理論要求企業(yè)重視周圍環(huán)境的改善，將環(huán)境資源作為企業(yè)的一項(xiàng)資本對待，從而迫切要求環(huán)境管理會計(jì)對其價值進(jìn)行核算。

EMA is the generation and analysis ofboth financial and non-financial information in order to support internalenvironmental management processes. It is complementary to the conventionalfinancial management accounting approach, with the aim to develop appropriatemechanisms that assist in the identification and allocation ofenvironment-related costs (Bennett and James (1998a), Frost and Wilmhurst(2000)). The major areas for the application for EMA are:

·product pricing

·budgeting

·investment appraisal

·calculating costs and

·savings of environmental projects, or setting quantifiedperformance targets.

EMA is as wide-ranging in its scope,techniques and focus as normal management accounting. Burritt et al (2001)stated: 'there is still no precision in the terminology associated with EMA'.They viewed EMA as being an application of conventional accounting that isconcerned with the environmentally-induced impacts of companies, measured inmonetary units, and company-related impacts on environmental systems, expressedin physical units. EMA can be viewed as a part of the environmental accountingframework and is defined as 'using monetary and physical information forinternal management use'.

Burritt et al developed a multi-dimensional framework of EMA. Their frameworkconsiders the distinctions between five dimensions:

·internal versus external

·physical versus monetary classifications

·past and future timeframes

·short and long terms and

·ad hoc versus routine information gathering in theproposed framework for the application of EMA.

Within this framework the different techniques of EMA - such as environmentallifecycle costing or environmental cost accounting - can be placed andassigned. The management of a company can choose appropriate tools on the basisof their information needs.

Similarly, in a series of publications (1997, 1998a, 1998b), Bennett and Jamesdescribe the diverse range and scope of environmental management accounting.They provide a set of useful models, one of which is 'The Environment-RelatedManagement Accounting Pyramid', to help evaluate environmental managementaccounting practices as well as to help in the design and implementation of newsystems.

According to Bennett and James (1998a), EMA is concerned with gathering datarelated to the environment (lowest levels), which are converted throughtechniques and processes (middle level) into information which is useful formanagers (top). Key data is both non-financial and financial in nature.Management accounting techniques such as performance measurement, operationalbudgeting, costing or pricing are used for the transformation.

2016 ACCA學(xué)習(xí)資料大禮包（內(nèi)含ACCA歷年真題、考官文章、考官報(bào)告、備考寶典等實(shí)用學(xué)習(xí)資料），關(guān)注微信公眾號：ACCA考友論壇（ID:ACCA-CHN）即可領(lǐng)取：