環(huán)境會計之廢物管理澳大利亞地方政府的一項研究【外文翻譯】_第1頁
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1、1本科畢業(yè)論文（設(shè)計）外文翻譯外文出處Environmentalist2007（27）:143154外文作者錢偉羅杰.伯里特原文：原文：Environmentalaccountingfwastemanagement:AstudyoflocalgovernmentsinAustraliaIntroductionAlongwiththegrowingurbanpopulationinAustraliainrecentyearswastege

2、nerationhasgrownrapidly.Itisestimatedthatmethan20milliontonnesofsolidwasteiscollecteddisposedofinlfillseachyearnationwide(ABS1998).EvidencesuggeststhatAustralia’slevelofwastegenerationpercapitaisoneofthehighestinthewld(E

3、nvironmentAustralia2001).Giventhelimitedcapacityoftheecosystemenvironmentalimpactsofwastedisposaltotheecosystemtheincreasingquantitiesofwastehavebecomeacriticalproblemchallengingsustainabledevelopment.Thishasgeneratediss

4、uesofappropriatewastecontrolmaterialrecovery.Thereisnodoubtthatlocalgovernmentscanplayanimptantpartinimprovingthesituationachievingsustainablewastemanagementtargetsindertomeettheneedsoflocalcommunitiesfuturegenerations.I

5、nAustraliamanagementfdomesticmunicipalwastelargelyarisingfromdomesticpremisesistheresponsibilityoflocalgovernments.Eventhoughthemanagementofindustrialcommercialconstructionwasteistheresponsibilityofthegenerattheendofpipe

6、disposalofsuchwasteisoftenunderthecontroloflocalauthitiesmostofwhichowndisposalfacilities.TheAustralianBureauofStatistics(ABS)estimatesthatlocalgovernmentsinAustraliaarespendingbetween$2to$3billionperannumonenvironmental

7、managementwastemanagementhasaccountedfasignificant3statesterrities.Therelativelyinexactnatureofwasteaccountingsignificantdatagapscanmakeregionalcomparisondifficult.ThisstudyaimstoundersttheextenttowhichAustralianlocalgov

8、ernmentshaveaccountedfenvironmentalcostsimpactsofwastestreamsinresponsetothecurrentenvironmentalagenda.ThepurposeofthisstudyistocontributetoourknowledgeofenvironmentalaccountingfwastemanagementregardingAustralianpractice

9、theresultsofthestudywillbeofusefgovernmentregulatsenvironmentalresearcherstodiscoveropptunitiesfbarrierstoenvironmentalaccountinginlocalgovernmentstodeveloppoliciestoencouragethedevelopmentofenvironmentalaccountingapproa

10、chesflocalgovernments.EnvironmentalaccountingEnvironmentalaccountinghasbeendefinedinavarietyofwayscontexts.ThisstudyusesSenge’s(1993)studyasthebasisfanalysisbecausemostrecentlydevelopeddefinitionsfenvironmentalaccounting

11、areessentiallysimilartotheenvironmentalaccountingchallengesinSenge’sarguments.Sengeproposedseveralmainchallengesenvironmentalaccountingpresented.Theseinclude(1)capturingnotonlyfinancialbutalsononfinancialinfmationrelatin

12、gtoenvironmentalissues(2)estimatingpotentialfuturecostsratherthanadoptingahisticalcostientation(3)recognizingtransactionswiththeenvironmentthatcurrentlylieoutsidethescopeofconventionalaccountingconcepts.Thechallengeshigh

13、lightthefollowingthreeessentialfeaturesofenvironmentalaccounting.(i)Accountingfdirectmoaryphysicalflowinfmation.Environmentalaccountinghasamultidimensionalconstructratherthanaunidimensionalfm.Itfirstshedslightontherespon

14、sibilityoftheganisationtocapturebotheconomicecologicalfootprintslooksupontheentireoperationoftheganisationasanecologicalactivitywithbotheconomicecologicalimpacts(UNDSD2001).AstheUnitedNationsDivisionfSustainableDevelopme

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