تدوين شاخص هاي مورد نياز درتهيه سيستم حسابداري محيط زيست پسماند

Codifying the Essential Indexes for Preparing Environmental Accounting System for Waste

حسابداري زيست محيطي شامل مجموعه فعاليت هايي است كه موجب افزايش توان سيستم هاي حسابداري در جهت شناسايي، ثبت و گزارشگري آثار ناشي از تخريب و آلودگي زيست محيطي مي شود. عناصر تشكيل دهنده محيط زيست شهري عبارتند از خاك،هوا، آب،انرژي، صوت و پسماند، كه دريك شهر ايده آل با شاخص هاي معين معرفي مي گردند. استخراج شاخصهاي موثر بر عنصر پسماند بر اساس ويژگيهاي مورد انتظار از نقطه نظر شهروندان، حسابداران،مديران شهرداري و متخصصين محيط زيست طي مطالعاتي كه در اين تحقيق انجام گرفته به دست مي آيد. بر اساس مباني نظري و ادبيات موجود در زمينه شهر سالم پرسشنامه تنظيم شد و اطلاعات جمع آوري شده؛ مورد تجزيه و تحليل قرار گرفت و شاخصهاي يك شهر ايده آل سالم از آن استخراج گرديد. براي دستيابي به چنين شاخص هايي، بايد فعاليت هايي انجام گيرد، كه بعنوان فعاليت هاي قابل انجام تعريف شده است. با بررسي وضعيت موجود فعاليت هاي شهرداري در شهر تهران و مقايسه آن با فعاليت هاي مورد نياز در يك شهر سالم، فعاليت هايي را كه اميد مي رود شهرداري براي سالم سازي شهر تهران بايد انجام دهد، استخراج و پيشنهاد شده است.

Environmental accounting includes activities which promote the ability of accounting systems in identifying, registering and reporting the effects of environmental pollution and destruction. The elements comprising the environment of every city are the soil, air, water, energy, sound, and waste which are expected to be introduced in the following text in an ideal city with specific indexes. Extracting the indexes affecting the waste element is done based on the particulars expected by the citizens, accountants, municipality managers, and the experts of the environment during this conducted research. A questionnaire has been designed based on the present literature and research background in the field of a healthy city published in journals and conferences (parts of it which will be presented below) in order to collect the essential data from the above- mentioned population regarding the matter of the waste element in the environment. The indexes if an ideal healthy city were finally extracted through the use of statistical analysis conducted on the collected data. A series of activities must be carried out to obtain these indexes. These activities have been defined under “the executable activities” title for each element. Then the activities which are hoped the Municipality will carry out in order to cleanse Tehran have been extracted and suggested through examining the present status of the activities of the Municipality in Tehran and comparing them with the essential activities of a healthy city.