会计学院知识库

改革开放以来，在党和政府的领导下，我国经济实现迅猛发展。经济高速增长的背后，是我国生态环境的逐渐恶化，能源结构的不合理，开展环境保护和治理活动迫在眉睫。2020年我国在第七十五届联合国大会上明确提出了“双碳”目标，即经济发展应当以绿色低碳发展为基础，实现2030年“碳达峰”和2060年“碳中和”。在“双碳”目标的背景下，对环境成本会计的研究显得格外重要，解决环境成本的确认与计量问题，在很大程度上能助力企业响应“双碳”目标。

本文以宝钢股份为案例企业，分析了该企业在“双碳”目标下应如何确认与计量环境成本。首先，总结了有关环境成本确认与计量的相关文献，为研究宝钢股份的环境成本确认与计量提供了理论基础；其次，介绍了宝钢股份环境成本的现状，强调了环境成本的不全面确认和不准确计量的问题；然后运用生命周期法将宝钢股份的环境成本分类为：资源损耗成本、环境降级成本、环境防治成本和内部损失成本，再对宝钢股份环境成本的确认标准、方式和流程进行了分析，并且依据宝钢股份2021年的相关数据对其环境成本进行计算，计算发现：未被披露的资源损耗成本和环境降级成本同样占环境成本的相当大一部分；最后基于“双碳”目标推进环境成本会计走向实践，对宝钢股份在环境成本的确认和计量方面提出了对策和建议，企业应当重视经营活动中产生的环境成本，为“双碳”目标的实现添砖加瓦。

经研究分析得出的结论有：（1)环境成本的确认必须是企业发生的与环境相关的交易和事件会导致相关经济利益流出，且可以被有效计量或估量。（2）企业应当关注资源消耗成本和环境降级成本，这对企业实现绿色低碳发展有一定的帮助。（3）环境成本会计的研究对于我国实现“双碳”目标的作用是积极的，完善环境成本确认与计量体系对我国企业的健康发展也是必要的。

Since the reform and opening up, under the leadership of the Party and the government, China's economy has developed rapidly. In 2020, at the 75th session of the United Nations General Assembly, China clearly proposed the "double carbon" target, i.e. economic development should be based on green and low-carbon development to achieve This means that economic development should be based on green and low-carbon development, with a view to achieving "peak carbon" by 2030 and "carbon neutrality" by 2060. In the context of the "double carbon" goal, the study of environmental cost accounting is particularly important, and solving the problem of environmental cost recognition and measurement can largely help enterprises to respond to the "double carbon" goal.

In this paper, we take Baosteel as a case study and analyse how to recognise and measure environmental costs under the "double carbon" target. Firstly, it summarises the relevant literature on the recognition and measurement of environmental costs and provides a theoretical basis for the study of Baosteel's environmental cost recognition and measurement; secondly, it introduces the current situation of Baosteel's environmental costs and highlights the problems of incomplete recognition and inaccurate measurement of environmental costs; then it applies the life cycle approach to classify environmental costs: resource depletion costs, environmental degradation costs, environmental prevention and control costs and internal loss costs. It then analyses the recognition criteria, methods and processes of Baosteel's environmental costs, and calculates the environmental costs of Baosteel based on the relevant data of Baosteel in 2021. Finally, based on the "double carbon" objective, we propose countermeasures and suggestions for Baosteel in the recognition and measurement of environmental costs, and enterprises should pay attention to the environmental costs incurred in their business activities, so as to add to the realization of the "double carbon" objective.

The following conclusions have been reached: (1) Environmental costs must be recognised when transactions and events occurring in an enterprise that are related to the environment result in an outflow of economic benefits and can be measured or estimated effectively. (2) Enterprises should focus on resource consumption costs and environmental degradation costs, which can help them to achieve green and low-carbon development. (3) The study of environmental cost accounting is positive for China to achieve the goal of "double carbon", and it is necessary to improve the recognition and measurement system of environmental costs for the healthy development of Chinese enterprises.