Research On The Measurement And Application Of Environmental Accounting Information Based On Input And Output

The Fifth Plenary Session of the Nineteenth Central Committee of the Communist Party of China put forward the 2035 long-term goals and the related key points of "14th Five-Year Plan",taking ecological environment protection as an important content,and proposed the goal of "carbon peak and carbon neutral".With the "dual-carbon" goal proposed,clean,low-carbon,safe and efficient have become important prerequisites for a comprehensive green transformation of economic and social development.This goal responds to higher requirements for climate change work,green and low-carbon development,and the construction of ecological civilization.At the same time,it also poses more arduous challenges to the transformation and upgrading of energy structure,industrial structure,and economic structure.The "14th Five-Year Plan" proposes that China's ecological environment protection is still in a critical period,a critical period,and a window period.It is necessary to focus on pollution reduction and carbon reduction,promote the deep integration of green,low-carbon and economic development,and promote the endogenous development of sustainable development power.On the one hand,ecological environmental protection should start with the prevention and regulation of pollutant discharge,and effectively reduce the total amount and intensity of pollutant discharge.On the other hand,it should improve the ecological environment governance system and improve the modernization level of governance capabilities,and guide pollutants to be conducted in a reasonable manner by natural elimination.In the face of new technologies,new models,and new business formats,the government and enterprises should unite to cope with the challenges posed by environmental issues and achieve the inherent unification of economic development efficiency and green productivity.This research is based on input-output,targeted on environmental regulation,and carried out in-depth research around the measurement of environmental accounting.It mainly includes the following five parts:First,this paper researches the background of environmental regulation and environmental accounting system.Based on the demand for environmental regulation information,research the current situation of environmental accounting information supply is conducted.It is found that both environmental regulation and environmental accounting use the input-output relationship as the logic to evaluate whether their respective goals are achieved or not.The difference in output goals between the two is the essential reason for the incompatibility of environmental accounting element classification,environmental accounting information disclosure,environmental performance evaluation and environmental regulation.Therefore,this research is based on input-output,targeted on environmental regulation,and designs the theory and application system of environmental accounting to improve the adaptability of environmental accounting and environmental regulation.Second,based on the input-output relationship,an environmental accounting element information system is constructed from three dimensions:physical,value,and integration.In the physical dimension,there is an input-output relationship within the enterprise where current consumption is equal to current output.According to the input-output relationship,the physical dimension elements are divided into consumption elements,product elements,positive output elements and negative output elements;the value dimension elements are divided into input elements,output elements,consumption elements,and equity elements;for the physical dimension Environmental accounting elements are reclassified to construct environmental gain(debuff)elements and environmental comprehensive elements.The construction of the environmental accounting element system has perfected China's environmental accounting theoretical framework system,greatly enriched the manifestations of environmental information,and effectively solved the problem of insufficient environmental information supply for environmental regulation.Third,for input-output environmental accounting elements,this paper proposes the measurement attribute and measurement method of multi-dimensional environmental accounting elements.In view of the physical measurement attributes,based on the principle of authenticity,the physical inventory method is used to measure consumption elements,and then based on the principle of importance,the consumption elements and output elements are used to infer negative output elements based on the input-output relationship.In view of the value measurement attributes,according to the input-output relationship,the value measurement models of consumption elements,output elements and equity elements are designed respectively.For emergy measurement attributes,the emergy analysis method is used to transform the physical dimension elements,and then according to the definition,the environmental gain(debuff)element emergy measurement model and the environmental comprehensive element emergy measurement model are designed.Taking a coal-fired power plant as the research object,the three-dimensional element measurement method is applied.The measurement method of environmental accounting elements based on input-output breaks through the non-monetary measurement bottleneck of environmental accounting elements and improves the quality of environmental information.Fourth,design the environmental accounting information disclosure model and content based on the measurement content of input-output environmental accounting elements.Based on the results of empirical research,the objects of environmental accounting information disclosure are divided into government environmental regulation departments and the public.Based on the requirements of environmental regulation's full life cycle assessment,this paper constructs an environmental information disclosure access model,regulation model,and regulatory exit model.In the three modes,the contents of the regulation package delivery to the government environmental regulation department and the public information disclosure content to the public are designed respectively.Taking a coal-fired power plant as the research object,the design of information disclosure content under the operation management and regulation mode is applied.The mode and content of environmental accounting information disclosure based on input and output is of great significance to the further improvement and development of the independent environmental accounting reporting system.Fifth,provide policy suggestions on how to use input-output environmental information for environmental regulation entities.For the environmental access link,it is recommended to set an upper limit for the estimated total negative output and the estimated escape rate of key controlled elements,and those who exceed the upper limit are not allowed to enter.For the operation regulation link,it is first recommended to set an upper limit on the total amount of negative output and the escape rate of key regulation elements during the operation period;then,it is recommended to use the sustainability index to comprehensively evaluate the overall sustainable development level of the enterprise on the basis of the above requirements.Regarding the environmental exit link,it is recommended to determine whether the key regulation elements are completely eliminated as the basis for determining environmental exit,and the exit can only be made until the elimination is completed.With 13 power generation companies as the research object,the environmental assessment method under the operation management and regulation link is applied.In summary,this research has constructed an environmental accounting element information system based on physical elements,supplemented by value elements,coordinated with comprehensive elements.Also this research designed element measurement methods,information disclosure methods,and finally give advice on how environmental regulation entities use the above information on environmental performance evaluation.