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5. Путин утвердил новую концепцию внешней политики [Электронный ресурс]// https://www.rbc.ru/politics/01/12/2016/5840282d9a7947314d65e9fa (дата обращения: 01.12.2016)
УДК 339.7
Акимова В.Р. студент магистрант 2 курса факультет «Международный финансовый»
Финансовый университет при Правительстве Российской Федерации
Россия, г. Москва ЭКОЛОГИЧЕСКИЙ УЧЕТ: ТЕОРЕТИЧЕСКИЙ ОБЗОР И СРАВНЕНИЕ ИСПОЛЬЗОВАНИЯ В РОССИИ И КИТАЕ
Аннотация:
В данной статье проведен анализ современных подходов к экологическому учету внутри компаний. Рассматривается процесс подготовки экологического учета. Производится сравнение систем экологического учета в Китае и России.
Ключевые слова: Экологический учет, финансовая отчетность, сравнительный анализ, устойчивое развитие, экология, «зеленый» учет, интегрированная отчетность.
Akimova V.R.
Student of 2 year master program International finance faculty Finance University under the Government of the Russian Federation
Russia, Moscow
ENVIRONMENTAL ACCOUNTING: THEORETICAL REVIEW AND COMPARISON OF USE IN RUSSIA AND CHINA
Abstract:
This article analyzes modern approaches to environmental accounting within companies. The process of preparation of environmental accounting is under consideration. Comparison of environmental accounting systems in China and Russia is carried out.
Key words: Environmental accounting, financial reporting, comparative analysis, sustainable development, ecology, "green" accounting, integrated reporting.
The emerging idea of integrating strategic sustainability-related information with other material financial information is a significant and positive development. Sustainability is, and will increasingly be, central to the change that companies, markets and society will be navigating. Sustainability information that is relevant or material to a company's value prospects should therefore be at the core of
integrated reports.
Unfortunately, it is not always possible to follow the restoration and maintenance of the environment and natural resources. The solution to this problem is to make the creation of ecological economics, which will be responsible for the restoration of the environment and natural resources and maintaining the ecological balance of nature.
The main problem of the ecological economics is just the same creation and development of environmental accounting and control, which will also include accounting (management and financial), environmental auditing and reporting on the different environmental statistics. Full study of environmental accounting framework and ways of its development is an important socio-economic problem to deal with various crises.
At present the creation of Russian environmental accounting process is just beginning and is still under development. Although, for example, in countries such as USA, UK, Germany, China, environmental accounting is already applied.
From the point of view of the concept of sustainable development in Russia, some companies are already preparing integrated reports, as well as companies register in statistics agencies to fill in statistical accounting forms following the law on environmental protection. As one of the leaders of the global global nuclear technology market, Rosatom considers it necessary to disclose significant information about its activities to stakeholders, including information on economic, environmental and social aspects, presented as an annual integrated report. In preparing annual reports, Rosatom State Corporation uses international standards and guidelines for public reporting: the GRI G4 Sustainability Reporting Guidelines20, the International Standard on Integrated Accounting and the Accountability Series AA100021.
As for Russia, international standards generally are not followed and not applicable for performing a balance at the end of reporting period according to Russian accounting principles. Nevertheless, manufacturing companies have to fill in several statistical forms, that were released by Federal State Statistics Service one quarter or yearly basis. Via an Order released on August 4, 2016 N 387, about the approval of statistical instrumentation for the organization of Federal statistical observation. In accordance with sub-clause 5.5 of the Statute on the Federal Service for State Statistics approved by Resolution No. 420 of the Government of the Russian Federation of June 2, 200822:
Form N 4^S "Information on current costs for environmental protection and environmental payments", N 18-KS "Information on investments in fixed assets aimed at protecting the environment and rational use of natural resources" and N 2-TP (air) "Information on the protection of atmospheric air", N 2-TP (waste) "Information on the formation, processing, utilization, neutralization, transportation and disposal of production and consumption waste" and N 2-TP (water)
https://www.globalreporting.org/information/g4/Pages/default.aspx
http://www.accountability.org/standards/
http://www.consultant.ru
"Information on water use".
In this regard, we can conclude the need to develop a provision or standard in accounting, regulating the procedure for recovering costs for environmental damage, which will define the concept of an environmental obligation and describe the cases of its recognition, as well as methods of assessment and the possibility of calculation. Such a document could provide real assistance to organizations in the development of environmental accounting and reporting, as well as contribute to the formation of traditions in this area.
In the current conditions the development of environmental accounting is an important aspect for the management of production and ecological processes of the Russian Federation. Environmental accounting, in theory, in practice, should be based on three major blocks: ecology, economy and accounting. In Russia, environmental accounting does not follow a particular system of its carrying out. To improve the environmental accounting system in Russia should follow the generally accepted environmental accounting standards should take into account the general and current environmental costs in the financial statements. Recent research suggests that the development of environmental reporting can bring to the rapid development of environmental accounting, meet generally accepted international standards of financial accounting. Since Russia is an important economic and strategic player in the world market, action is urgently needed data.
However, in comparison it is important to pay attention to ecological accounting in China and how China managed to develop system for a short period of time. China shows fantastic results in economic and social development. This rapid development caused the creation of ecological accounting in order to monitor various Chinese manufactures and recreate already used natural resources and stabilize ecological situation in this region. Nowadays there are lots of environmental problems existing in Chinese manufactures, so it is very important for improvement of environmental management. China is considered as one of the world's biggest CO2 emissions producer.
In order to set up and use comprehensive, coordinated and correlated concept of development, build an environmentally-friendly and resources efficient society of China, the research project of Integrated Environmental and Economic Accounting (or Green GDP Accounting) of China was launched jointly by the State Environmental Protection Administration (SEPA)23 and the National Bureau of Statistics (NBS). On the basis of the China Technical Guideline for Environmental and Economic Accounting24, China Environmental and Economic Accounting is made up of three key parts: physical accounting of environmental pollution which means setting up accounts for physical quantification at different levels, to represent amount of different pollutants corresponding to different economic activities made by production unit and can be concretely divided into physical accounts of water pollution, air pollution and solid waste pollution; monetary accounts of
http://www.sepa.gov.cn/
http://www.china.org.cn/english/environment/180850.htm
environmental pollution refers to making calculation on monetary costs which are caused by ecological problems and different kinds of environmental pollution; calculation of environmentally adjusted GDP (also called EDP).
In China exist 3 types of framework of accounting of environmental pollution formed based on the project:
1. Framework of physical accounting for environmental pollution, which means accounting of pollution discharge, treatment and generation by industry and region. Seven important elements are included here: 4 physical account by region (water and air pollution, industrial and urban household wastes) and 3 physical account by industry (water and air pollution, industrial wastes).
2. Framework of monetary accounting for environmental pollution, which includes two parts: measurement of monetary flows of environmental pollution and another one is evaluation of environmental cost which is based on physical accounts and economic costs which were caused by pollution incidents.
3. Accounting for environmentally adjusted GDP (EDP). There are three calculation approaches of EDP by industry and by region: 1) production approach: EDP = gross output - intermediate input - maintenance cost; 2) income approach: EDP = compensation for laborer + taxes less subsidies on production + Depreciation of fixed capital + operation surplus with deduction of maintenance cost; 3) expenditure approach: EDP = Final consumption + capital with deduction of maintenance cost + net export.
In my opinion it is important to pay attention to legal system of China and environmental laws. Subject to the Constitution of the People's Republic of China (PRC), the legal provisions related to the environment of China consists of laws, provisions, regulations, ministerial and local regulations, all of which are based on the Environmental Protection Act of the PRC. There are both national and local provisions therefore. The Constitution, Criminal Law, The Environmental Protection Act and many other laws and regulation monitor ecological accounting and ecological situation in general in China25.
Finally, according to the above analysis, in a short term, it is impossible to make an intact integrated environmental and economic accounting in China as required by the SEEA issued by Statistics Agency of United Nations, which also means that the figure of Chinese "Green GDP" is hard to be obtained in a long period. The state statistical sector and environmental resources sector are embarking upon the establishment of integrated environmental and economic accounting system in China. There is also not a set of successful international experience that could be used for reference. Therefore, the emphases of research in the future should be: further improving theoretical framework for system of resources, environmental and economic accounting; further studying technical approaches for accounting of physical quantification of ecological damage and natural resources; further studying accounting methods for monetary valuation of resources and environment.
Lei ming. Green GDP accounting with the scientific concept of development. Environmental Protection, 2006: 4044
China needs other improvements in ecological accounting in order to follow world accepted principles. Green national economic accounting needs a push and this is an important reform for national economic accounting method and social and economic growth evaluation method, which marks great transformation of traditional economic development concept in China. But there are some difficulties that should be overcome. In order to realize the fundamental transformation, we should overcome many difficulties.
Though, the most important one, those old economic development concepts should be changed. Russia needs a lot more to do in order to create a sufficient base for environmental accounting. Improvement of environmental legislation and regulatory environmental audit system, in particular, will provide a basis for the progressive development of environmental auditing and socially significant environmental auditor profession in the Russian Federation, which will provide the Russian market and society as a whole objective and reliable environmental information
However, despite the fact that China has already implemented environmental accounting, there are still some drawbacks. But China can be good example to Russia, how they managed to create and implement environmental accounting and monitor and regulate all the regions and different industries, create the base for calculation and analyzing figures and finally improved economic and ecological situation in their country26.
What is distinctive is the fact that all companies in China are obliged to take into account these environmental indicators, and in Russia it is applicable only for those companies that are on the list of corporations which production is harmful to the environment. The improvements need to be implemented to these accounting criteria. After all, each company has an impact on the environment, as it produces CO2, uses water generate waste. Not only production plants should fill in statistical forms, which turns out to be half empty and no one except Federal Statistical organisations can see them, but all companies registered on the territory of the country, should disclosure information for public to see, as the to do harm to environment and frequently do not use its resources, like water, paper or waste, efficient enough to benefit the business.
Statistical data on environmental expenditures is an important element necessary for the development of effective and efficient environmental strategies. But also these data should be open to everyone and benefit not only investors, managers, but also society. Increasing the volume and quality of available information on the investment and running costs of enterprises, municipalities, the state budget, as well as information on revenues from foreign sources of funding can help to strengthen these strategies and make them more focused. Moreover, increasing the volume and quality of available information on environmental expenditures can increase the level of environmental awareness of the public and provide the necessary public support for effective and indeed political action. More
Margerison, J. P. Environmental accounting in China - the influence of accountants'philosophical values, 2010
specifically, at the global level, comprehensive information systems for the regular collection of data on spending on environmental objectives, including data on the type of expenditure and investment, should be useful not only for public authorities in assessing the sufficiency of funds allocated to those areas that are considered priority in national strategies for the protection of the environment, but also for international environmental organizations.
List of references:
1. Lei ming. Green GDP accounting with the scientific concept of development. Environmental Protection, 2006, 9: 40-44.
2. Margerison, J. P. Environmental accounting in China - the influence of accountants'philosophical values, 2010
3. http://www.caep.org.cn/englishpaper/China-Environment-and-Economic-Accounting-Study-Report-2004.pdf
4. http ://www.accountability.org/ standards/
5. http://www.sepa.gov.cn/
6. https://www.globalreporting.org/information/g4/Pages/default.aspx
7. http://www.consultant.ru
