研究环境问题的外国论文

环境会计产生的环境 回顾环境会计产生和发展二十多年的历史，可以看出环境会计是在自然环境遭受严重破坏、生态环境严重恶化、经济发展的物质基础受到威胁的背景下，人们在分析了传统会计理论和方法的局限性基础上提出的。 环境状况的恶化对经济活动主体提出新的要求。 人类在生产和生活过程中，不断从自然界取得资源，同时又将生产和生活中产生的废物排放到环境中去。随着经济的发展和人口的增长，人类要求从自然界取得的资源越来越多，同时排放到自然界中的废物也越来越多，超过了自然界的承受能力，导致生态破坏、环境污染等一系列环境问题。目前，世界各国都不同程度的存在着环境污染和生态破坏问题，各国的环境问题又共同造成了全球性的环境问题。 面对越来越严重的环境问题，各国提高了对环境问题的重视程度，在世界范围内寻求合作以解决治理环境的国际协调问题。1987年，联合国世界环境与发展委员会提出了可持续发展战略，作为指导各国环境与发展实践的共同战略。所谓可持续发展是指既满足当代人的需要，以不对后代人满足其需要的能力构成危害的发展模式，其实质在于限制、调整人类的各种活动特别是经济活动，在经济社会的发展过程中解决各种环境问题，使经济社会的发展建立在环境资源可以承受的基础上，并促使其充分、持久地发展，从而最大限度地满足当代人和后代人的需要。 我国20年来的改革开放促进了经济发展和国民经济高速增长，创造了巨大的物质财富，人民生活有了较大提高，但由于对资源开发强度过大，造成环境污染，水土流失，耕地面积减少，资源耗竭速度提高，大量物种濒临灭绝等环境问题。98年特大洪水在一定程度上就是由于沿江植被遭到破坏，水土流失严重造成的。 我国政府近年来加大了环境保护方面的法制建设和资金投入，取得了一定的效果，但也存在着投入总量不足、环保效益和经济效益差等问题。在总量上，发达国家环境保护投入平均占GNP的1％－2％，我国仅占％，且由于我国环保历史欠帐较多，投入总量更显不足。在效益上，由于对环境资源的过度开发和浪费缺乏有效的监督和控制，现阶段仅仅从法律监督和行政管理方面对破坏环境的行为进行控制，而没有健全、系统的量化指标把企业的环保责任和经济效益联系起来，把保护环境变为企业的自觉行为。企业还没有把环境保护作为企业生存和发展的一个必要条件，没有把环境保护作为企业扩大市场占有率、提高经济效益的重要手段，认为进行环保投入和技改得不到切实的回报，积极性较差。为提高环保投入产出率，改善环保工作的效果，确保人类社会的可持续发展，利用会计手段对环境资源和环保责任进行计量和控制，研究专门的会计方法体系是十分必要的。 1. 企业适应环境要求，提高经济效益的必由之路。 企业要实现长期生存和稳定发展，必须树立适应环境的观念，社会环境是企业生存和发展的制度基础，而自然环境则是企业生存和发展的物质基础。传统观点认为：企业必须尽可能地适应社会环境，寻求最佳投资环境、融资环境、市场环境和政策环境，才能求得长期生存和稳定发展。而从可持续发展观点看来：企业的生存和发展需要不断地从自然环境中取得资源，又要不断地将废物排放到环境中去，如果企业没有一个持续、稳定的自然环境作为物质基础，求得与自然环境的和谐共生，企业的长期生存和稳定发展只能是空谈。 现实生活中，人们的环境保护意识不断增强，越来越要求企业提供更多的绿色产品，企业立足自身经济利益，也应增强环保意识，增大环保投入，降低能源消耗，细化环保投入和产出的计量，计量取得的环境资源、负有的环保责任和发生的环境费用，确认取得的环境收益或损失。这样才能全面的衡量企业的效益状况，为企业目标的实现提供真实、可靠的信息。 2. 传统会计模式的局限性 传统会计的目标是借助会计对经济活动进行核算和监督，为经营管理提供财务信息，并考核经营责任，从而取得最大的经济效益。传统会计侧重于从人类经济活动的角度出发，着眼于对自然资源的开发利用，没有将环境所带来的经济问题纳入会计研究的范围，表现为会计信息披露不充分和会计循环过程的不完整。传统会计没有将环境所带来的经济问题纳入会计研究的范围，缺乏对企业环境资源、环境责任和环境费用的计量，缺乏对企业取得的环境收益或损失的确认。传统会计没有把企业视为与环境共生的经济体，没有认识到经济运转和自然环境循环是紧密联系在一起的。认为经济循环从企业从环境中取得资源开始，到企业实现其产品，取得经济收益结束。忽视了环境对企业的影响和企业对环境的影响，忽视了环境自身的物质补偿过程和企业环境中取得资源造成的企业对环境的补偿责任。具体而言，没有将环境资源确认为资产，没有将企业应承担的环保责任确认为负债，没有将环境资本确认为所有者权益，没有确认环境收入和费用以及环境利润。导致上述问题的原因是，传统会计认为没有凝结人类一般劳动的环境资源是没有价值的，不必对之进行确认和计量。应当看到，环境资源具有社会产品具有的有效用性和稀缺性，应当并可能对其进行确认和计量。environmental accounting environmental Recalling the development of environmental accounting and have more than two decades of history, can be seen in the natural environment, environmental accounting is severely damaged, a serious deterioration of the ecological environment, the material basis of economic development against the backdrop of threats to people in the traditional analysis of accounting theory and methods On the basis of the limitations. The deterioration of environmental conditions on the economic activities of the main new requirements. In the production and life of mankind, made from natural resources will have a life of the production and discharge of waste into the environment. With the economic development and population growth, from the nature of human resources to achieve more and more, at the same time released into the nature of the waste more and more, exceeding the tolerance of the natural world, leading to ecological damage, environmental pollution, such as a Series of environmental problems. At present, all countries in the world there are different levels of environmental pollution and ecological damage, environmental problems also led to a common global environmental problems. In the face of increasingly serious environmental problems, raised the importance of environmental issues, around the world to seek cooperation to address environmental issues of international coordination. In 1987, the United Nations World Commission on Environment and Development put forward a strategy of sustainable development as a national guidance on Environment and Development, the common practice of the strategy. The so-called sustainable development means not only meets the needs of the people, not to future generations to meet their own needs the ability to pose a hazard model of development and its essence is to limit the adjustment of human activities, especially economic activities in the economic and social development In solving environmental problems, so that the economic and social development in the establishment of environmental resources to bear on the basis of, and to its full and lasting development in order to satisfy current and future generations. China's 20 years of reform and opening to promote the economic development of the national economy and rapid growth has created tremendous material wealth, the people's living standard has improved greatly, but on the strength of resource development is too large, causing environmental pollution, soil erosion, reduction of arable land , To increase the speed of resource depletion, a large number of endangered species such as the environment. 98-year flood to a certain extent is due to the destruction of vegetation along the river, caused serious soil erosion. In recent years, China's government increased the legal system of environmental protection and investment, has achieved some results, but there is a total lack of inputs, inefficiency and poor economic returns. In total, the Environmental Protection developed into an average of 1% of GNP accounted for -2%, China accounted for only percent, and as a result of China's environmental history, more debt, the total investment is even more inadequate. In terms of effectiveness, as a result of over-exploitation of environmental resources and a waste of a lack of effective supervision and control at this stage only from a legal and administrative supervision of the destruction of the environment control, and no sound system of quantitative indicators of the enterprises Responsibility for environmental and economic benefits linked to the protection of the environment into a business conscious act. Environmental protection enterprises have not as a corporate survival and development of a necessary condition, not as an environmental protection enterprises to expand market share, an important means to enhance economic efficiency, environmental protection that are not practical technical inputs and the return of the more active Poor. In order to enhance environmental protection input-output, improving the effectiveness of environmental protection to ensure sustainable development of human society, the means of accounting for the use of environmental resources and environmental responsibility and control measures, the study of specialized accounting system is essential. 1. Enterprises to adapt to environmental requirements, the only way to increase economic efficiency. To achieve long-term business survival and development of a stable, we must foster the idea to adapt to the environment, social environment for enterprises to survive and develop on the basis of the system, and the natural environment is the existence and development of enterprises on the basis of the material. The traditional view: companies must adapt to the social environment as much as possible, to seek the best investment environment, financial environment, the market environment and policy environment in order to achieve stability and development of long-term survival. From the point of view of sustainable development: the survival and development of enterprises need to obtain resources from the natural environment, but also will continue to discharge waste into the environment, if companies do not have a sustained and stable environment as a material foundation, To achieve harmony with the natural environment, Symbiotic, enterprises and the steady development of long-term survival can only be empty talk. In real life, people's awareness of environmental protection, growing more and more requests to provide more green products, companies based on their own economic interests, should also enhance environmental awareness, increasing environmental protection input and reduce energy consumption, environmental protection, investment and Refinement The output measures, measures to achieve environmental resources, has the responsibility for environmental protection and environmental costs, to obtain recognition of the environmental gains or losses. Only in this way can a comprehensive measure of the effectiveness of business conditions, corporate objectives to provide a true and reliable information. 2. Limitations of the traditional accounting model Traditional accounting with the goal of accounting for economic activities and supervision of accounting, business management for the provision of financial information, assessment and accountability, so as to maximize economic benefits. The traditional emphasis on accounting from the human point of view of economic activity, focusing on the development and utilization of natural resources, not the economic environment into the accounting of the scope, accounting for the performance of inadequate disclosure and accounting of the cycle is not complete . Traditional accounting does not brought about by the economic environment into the accounting of the scope, lack of resources in the enterprise environment, environmental responsibility and environmental costs of the measures, lack of access to the corporate environment or loss of revenue recognition. Not the traditional accounting business environment, Symbiotic and as the economy has not recognized the functioning of the economic cycle and the natural environment are closely linked. That the economic cycle from the corporate environment to obtain resources from the beginning to achieve its business products, to obtain the end of the economic benefits. Ignoring the environmental impact of corporate and business impact on the environment, environmental neglect their own material and the process of compensation and business environment to obtain resources of the corporate environmental liability. In particular, there is no environmental resources will be recognized as assets, not companies should bear the responsibility for environmental protection recognized as liabilities, not the environment identified as the owner's equity capital, there is no confirmation of income and the cost of the environment and environmental profits. These led to the cause of the problem is that traditional accounting in general do not think there is condensation of human labor, environmental resources is of no value, no need for the confirmed and measured. It should be noted that the community has the resources and the environment with the products and effective use of scarce, it should be and could be identified and measured.

一、日本农业现代化过程中的环境问题 在明治中期以前, 日本还是个农业国,农业人口占总人口的一半以上,当时农民过着自给自足的生活。为了同自然灾害作斗争, 从水灾和旱灾中夺粮,比较重视水土保持和山林的作用。20世纪50年代以来,随着经济的发展,工业技术革新的成果不断进入农业领域, 促进了农业技术革新和农业生产力的发展;同时也产生了许多负面效应, 使农业环境恶化。主要表现在: 1.土壤污染。据日本1970~1980年的调查, 有害物质超标的被污染农业用地有124个, 面积为6350公顷。土壤中的超标物质有镉、铜、砷等, 尤其是镉的超标十分普遍,镉超标的土壤占污染田地面积的90%左右。由于长期使用化肥, 使土壤板结, 缺少空气,土中微生物难以繁殖, 致使地力减退。使用化肥虽然可以使当年的产量有所增加,但是地力却在逐渐减退,下一年必须使用更多的化肥及农药, 如此形成恶性循环。一位日本学者认为,即使现在停止使用化肥及农药, 那么日本大地要恢复到40多年前的自然状态, 也要花200年的时间。18 2.农药、化肥等残留物污染。日本为了提高农业生产率, 防止病虫害、草害, 发展设施化农业,农户大量使用化肥、农药和农用薄膜。据统计, 化肥( 氮磷钾) 需要量1950年为万吨, 1987年为万吨, 后来虽然波动式下降, 但1991年还保持在万吨的水平;农药( 杀虫剂、杀菌剂、杀虫杀菌剂、除草剂) 的上市量在1965年以后迅速增加, 1980年为68万吨, 此后逐年减少, 1991年为49万吨;农用薄膜上市量表现为波动式缓慢增加趋势, 1983年约为1 200万吨, 1990年达到1600多万吨, 此后有所下降。大量使用化肥、农药成为农业环境的一大污染源,也降低了农产品的营养成分,使用农药使农产品中的矿物性营养素含量大大下降。而且在施用农药时每年都有上千人中毒, 1986年竟高达2 631人。 3.农畜食品加工排除物污染。日本食品制造业的产值占制造业总产值的( 1990年) ;在食品制造业总产值中, 畜产食品制造业占, 果蔬、罐头、农畜冷藏食品占,动植物油脂制造业占。[2]( P271) 这些以农牧产品为原料的食品加工业,在生产过程中排出的动植物残渣比较容易再利用, 但是, 污染占很大部分,将其以堆肥等方式实现再利用的比率不足10%,其余部分得不到适当处理, 造成污染。 4.牲畜粪尿污染。出于传统习惯等原因, 日本人一般偏好国产畜产品( 如日本牛肉) ,加上平衡国际贸易的需要, 其畜牧业发展比较平稳。从饲养头数看, 肉牛1965年为万头, 1985年为万头,1992年为万头, 平均每年增加;同期, 奶牛分别为万头、万头、万头, 平均每年增加;猪的饲养头数分别为万头、1 万头、1 万头,平均每年增长。这些家畜排出的粪尿约占产业废弃物的二成, 其中多数可用来作堆肥加以利用。但是,这类排出物集中有一部分处理不适当,从而造成环境污染问题。1982、1985、1993年,来自畜牧、养猪、养鸡场的公害事件分别为3 975件、3 622件、2 156件, 在典型7种公害(大气污染、水质污染、土壤污染、噪音、振动、地壳下沉、恶臭)中分别占、、。虽然逐年呈下降趋势, 但是在公害发生源的19分类中仍处于前5位。 5.水质和水环境污染。战后在工农业现代化的过程中,日本的水质和水环境污染比较严重。截至1988年1月, 日本遭受水银污染的有9个水域,多氯联二苯污染1个水域, 生物碱合成农药污染7个水域。水质污染使农业严重受害。1970年,由于水污染而导致农田被害5公顷以上的地区约有960个,被污染田地面积约100公顷以上。从农业用水的污染源来看, 大致可以分为:矿山、温泉、工厂、城市污水、自然污水及其他。到1985年9月1日, 受上述污染源之害的地区有1 067个, 面积为88 738公顷。从水环境看, 据1995年的《环境白皮书》反映, 日本有1 /4的水域呈有机污浊状态,未达到环境标准。尤其是湖沼等封闭性水域及市内河流的污浊状态亟待改善,地下水中也检验出有机氯化物。这种水环境变化致使农用水质下降。 6.水田中产生的甲烷污染大气。水田、沼泽地、低湿地及土壤中草木腐烂, 经微生物活动可以产生甲烷。据研究计算, 在释放进大气中的甲烷当中,来源于水田的约占14～39%。此外, 施用无机肥也污染大气。据日本农业环境技术研究所的研究,一氧化二氮是由土壤中微生物的活动而生成,通过无机氮肥的施用以及有机废弃物的燃烧而释放出来。一氧化二氮释放量根据土壤及作物的种类及施肥管理的好坏而异,但是施肥中的氮大致有变成一氧化二氮释放进大气之中, 污染了大气。 二、日本解决农业环境问题的对策 日本为了治理和预防农业环境污染,促进农业可持续发展, 制定了各种专项法规和制度,采取了许多比较有效的对策。 1.探索绿色农业模式。日本鼓励根据各地区情况, 探索适合本地区发展的绿色农业模式,发展环保型农业。以北海道为例, 该地区在进人90年代以后开始探索绿色农业模式,即“有益于地球、人类、家畜和作物的北海道农业”。北海道倡导的绿色农业不是否定一切化肥、农药的有机农业,其目的是确立在国际化时代可以生存并持续发展的农业, 降低对地球环境的破坏,在环境容量内重新构筑农业生产技术。达到上述目的的手段是: 以与自然生态相协调为前提,努力实现下列系统目标: ( 1) 确定环境容量和环境标准; ( 2)掌握在环境容量内对生产技术环境、农业环境的影响; ( 3) 施用农药减少三成; ( 4)形成高度的病虫害观测预防体系; ( 5) 病虫害防治多样化、综合化; ( 6) 形成机械除草体系; ( 7) 施用化肥减少三成; ( 8) 有效地利用土壤诊断技术; (9)充分地利用本地区的有机资源; ( 10) 确立向绿色农业过渡的技术; ( 11)确立优质农产品生产技术; ( 12) 开发绿色农产品质量评价技术; ( 13)开发对绿色农业经营的评价方法。目前, 北海道已组织起跨试验场和部门( 7个试验场、25个学科)的共同研究开发组织, 探索绿色农业之路。 2.开展有机农业运动。有机农业运动是全球性提倡有机农业、环保型农业的运动。日本的有机农业团体主要有:日本有机农业研究会、保护大地会、主妇联合会、消费科学联合会、日本消费者联盟、日本生活协同组合以及由他们联合起来的全国消费者团体联络会。由他们组织发动的“有机农业运动”,对生产者来说, 是通过对“高投入农业”的反省, 以轮作、改造土壤、降低土壤消耗等方式,避免使用化学合成农药、化肥, 发展不破坏生态的“永续型农业”,从而保证农产品的安全性和生产者自身的安全; 对消费者来说,要对过去只求生活方便、无视季节的饮食生活进行反省, 转向“符合农村、农地的餐桌”。从这种意义上讲,日本的有机农业运动的目标不单是不使用农药、化肥,还包括对以往那种直接与土壤消耗、化学物质过多投入相联系的大型产地、单品大量生产以及农产品全年稳定供应的市场流通系统进行反思,形成生产者和消费者共有的新价值观, 共担风险, 推动有机农业运动。 3.开发低害农药, 加强农药的注册管理与使用指导。为防止农药对食物、水质及环境的污染,日本积极研究开发低毒农药。1971年以后, 根据修改后的《农药管理法》, 对农药的使用加强了限制, 1971年5月1日禁止销售滴滴涕, 1971年12月30日禁止销售六氯化苯。对毒性大、残留性高的农药按《农药管理法》实行严格的注册管理制。凡是要注册的农药,农药生产者或进口商必须将药效试验、毒性试验、代谢试验、残留试验、对环境影响试验等资料与注册申请书、药样同时提交农林水产省审查、注册。审查非常严格,而且特别重视安全性指标, 如作物、土壤残留农药标准, 对水产、动植物的毒性标准,水质污染标准等。现在日本注册的农药大约有6 000种牌号,从有效成分看约有450种化合物。除注册审查外, 农林水产省农业资材审议会下设农药施用安全小委员会,负责农药安全使用指导, 每年6月还举办“防止农药危害活动”,藉以提高全民的预防农药危害意识和环保意识。随着这种意识的提高及农药用量的减少(由1980年的68万吨降至1991年的49万吨) , 1986～1990年农药中毒、污染等事故下降一半以上。 4.实行特别土地改良事业, 治理土壤污染。特别土地改良事业主要是对被污染的土地采取排土、添土、水源转换等措施,并对其效果进行检验。到1986年度,已查出的污染地区累计为128个, 面积为7 030公顷。到1987年11月20日,已指定39个地区、4 340公顷土地为防止土壤污染对策地区, 对34个地区、3 120公顷土地实施了排土、添土、转换水源等治理污染的特别土地改良活动。已经完全落实治理措施的土地面积有3 540公顷, 占被污染地区面积的。在镉污染地区,在上述治理措施完成之前还采取了临时性措施, 以防止大米被污染。此外,为了掌握重金属对土壤的污染状况, 实施了土壤环境基础调查,制定了防止土壤中重金属蓄积的管理基准,力图使土壤污染防患于未然。 5.加强农业用水及水产管理。为了保证农业用水不受污染, 在全国范围内,对13个地区的大型农业用水的水资源进行了水质检查及污染原因调查。在农业振兴地区,为271个地区修建了农村污水处理设施,对水质受到污染需要采取紧急措施的66个地区实施了水源转换。此外, 为了保护渔业用水使其不受污染,开展了水银、多氯联二苯等有害化学物质对鱼、贝类影响的调查,并对预测方法进行了研究开发。根据《海洋水产资源开发促进法》在沿海水产开发区域组织调查,以防止水质污染。对于浅海区域因大规模开发而对水产资源及渔场环境造成的影响也进行了调查,并采取了监测措施。此外, 以濑户内海及琵琶湖等为对象, 建立了收集、通报有关红潮信息体制,并对渔场环境加以改善。 6.重视农业环境保护的研究。日本比较重视对农业环境的研究工作, 1983年12月1日成立了专门的农业环境技术研究所, 科研人员不仅负责研究、解决具体的环保技术问题,还负责对政府制定环保政策提出建议及理论根据20世纪50年代中期至60年代末,日本农业环境保护科研的重点是围绕污染物、污染源为中心所开展的一些调查研究, 范围还不广,课题数量也不大。20世纪70年代初至70年代末,科研的重点是研究农业生态系统对国土资源及对环境的保护作用。这一时期的科研工作有了较大的规模性、系统性与组织性,为农业环保工作奠定了坚实的基础。20世纪80年代初以来,日本对农业环境保护的研究重点由基础科研转向应用科研及农业环境质量的常规监测上, 科研课题数量很大,为日本的农业环境保护提供了有力的技术支撑。 7.重视植树造林, 改善生态环境。随着现代化、工业化、城市化的发展, 对木材的需求,特别是对进口木材的依赖性扩大,虽然国内森林采伐减少,但因大片的林地被改用于宅地、公共用地、娱乐用地, 故森林在不断减少, 大自然面临被破坏的危险。为了改善生态环境, 日本比较重视发展林业,曾于1964年制定了《林业基本法》, 根据该法成立了林业政策措施的咨询机构———森林行政审议会,提出林业经营目标, 即通过林业机械化, 扩大经营规模实现林业经营现代化; 改善林业结构,提高林业生产和经营技术;稳定林产品价格提高林业人员福利待遇等。1981年制定了《关于森林资源的基本计划》强调有计划开展人工造林活动。1986年又提出《森林行政的方向》, 决定加强林道网的建设。日本除了靠立法治林外, 还很重视从金融方面扶持林业经营。例如, 1988年度农林渔业金融公库就提供林业贷款680亿日元, 其中540亿日元用于造林。 8.开发利用农业环保技术, 推广农业环保典型,日本很注意提高农业环境治理和改善方面的技术含量。诸如利用生物技术、开发与生态协调的高效肥料使用化技术、残留农药简易诊断技术、土壤诊断技术、无农药无化肥栽培技术、侧条施肥技术、水旱田地形连锁抑制氮肥向水系流失技术,等等。环保技术的开发利用已颇见成效, 20世纪80年代末90年代初,生产有机农产品的农协已约占30%; 在推广有机农作物栽培的过程中,实行无农药无化肥栽培生产的大米占24%, 蔬菜占32%, 水果占15%。同时,日本还宣传、推广了不少环保型农业典型。例如, 滋贺县通过使用新施肥法保全水质,减少了20%的氮肥施用量和40～50%的氮肥流失量;神奈川县三浦市通过确立合理化轮作体系和引进抗线虫植物, 维护土壤生态环境;香川县大野原町设立堆肥中心, 利用林产废弃物和家畜粪尿制堆肥, 充分利用废弃物资源,减轻环境压力。这些典型地区的经验带动了农业环境治理和环保型农业的发展。三、日本农业可持续发展的经验 日本资源贫乏, 农业不可持续性问题尤为突出。从国家安全与经济发展角度考虑和从农民利益着眼,多年来对农业一直采取支持和扶助的政策, 促进国内农业的发展, 并充分利用其资源环境条件,着重发展环保农业。其主要经验是: 1.依法保障农业持续发展。日本政府根据农业发展各个时期的需要,通过经济立法把各种政策、目标和经济措施法律化。制定的法律既有延续性,必要时又及时进行修改。日本立法范围涉及广泛,如制定《农业基本法》、《农地法》、《土地改良法》、《种子法》等。日本还十分重视资源开发和保护,制定了一系列这方面重要法律,如《农业改良促进法》、《农村地域工业导入促进法》、《治山治水紧急措施法》、《国土综合开发法》、《农地调整法》、《关于出售国有土地等的特别措施法》、《日本国土调查法》、《关于农地转用许可标准法》、《地力增进法》、《森林法》、《水资源保护法》、《水资源开发促进法》、《沿海渔业整顿开发法》等。这些法律以农业基本法为基础,相互协调促进, 有力保障着农业发展目标的实现。 2.政府定位清楚, 管理目标明确。日本的农业决策管理部门如农林水产省、地方农业管理部门如农林部或农业环境经济部、农民组织如农协、农业市场如中央批发市场、农产品消费领域如生协、农业生产者如农户等在农业农村中角色定位准确,政府该干什么, 不该干什么, 十分清楚,井然有序。中央农林水产省主要负责农业发展的宏观决策、农业法规的制定、农业与农村基础设施建设、市场建设等。中央政府在各大区都有派驻机构,比如驻北海道的国家开发局,负责中央在地方的项目管理和实施。特别是日本的政府管理主要是政策和技术管理,有强大的技术力量和队伍。地方政府主要负责自己管辖范围的事情, 地方自治的能力较强。政府定位准确,管理有序, 为农业可持续发展提供了有力的行政支持。 3.重视政府对农业的投入, 增强农业的可持续性。日本政府对农业的投入是不计代价的全方位投入,不仅仅是在农业基础建设方面,也体现在对农村公共设施建设和农民素质提高的投入上。政府对农村道路建设、土地改良、环境保护、污染治理等,都给予投资或补助。对于农协为农民提供的农业技术试验或推广活动,也给予补贴。此外, 还对农业生产者提供低息贷款, 以促进农业的可持续发展。 4.重视农民组织农协的建设, 促进了环保事业的开展。日本政府十分重视农民自己的组织建设,农协成为农民与市场的桥梁,是农民利益的忠实代表。农业协会在日本是一个代表农民利益的实体组织,有自己的加工场所、技术开发和培训基地,甚至还有医院、银行和保险公司等。日本农业是建立在分散的、一家一户的、小规模经营基础之上的,这种生产方式具有一个致命的弱点, 即缺乏抗御自然灾害和市场风险的能力, 进入市场的门槛和成本太高,日本农协的建立很好地解决了这个矛盾,农协在贯彻政府农业政策、保护农业环境、化解经营风险、促进农业现代化和可持续发展方面,起到了十分重要的作用。 5.坚持科技兴农, 实施科技环保农业。日本政府和民间团体重视农业科技服务和技术开发培训,不仅反映在农协和生协都有自己的技术服务体系和培训渠道, 而且反映在农业高等教育和科研上。日本把科技作为农业翻身的突破口, 强调政府、民间、学校的配合,已在全国建立起由国立和公立科研机构、民间和大学三大体系组成的农业科研网络,科研成果显著。日本农业研究项目的设置, 既突出日本的国情、国家需求目标和重视技术开发与研究,又重视从实际问题中提炼科学问题,进行深入的理论研究, 面向环保, 为实现农业可持续发展提供了技术保障。 6.开发自然农业, 发展水田农业。日本在部分地区试行自然农业模式。农作物的栽培中,不施用化肥、农药等化学制品。目前, 日本的自然农业日益发达,所生产的“自然食品”日益增多。1987年日本政府还发布了自然农业技术推广纲要,为推广自然农业提供法律支持。水田农业是日本的另一种更普遍的环保农业模式。日本具有2 000多年的水稻栽培历史, 其水田农业与欧美国家的旱作农业相比,具有避免连作障碍、涵养水资源、防治洪水和土壤流失、控制地下水的硝酸盐污染及净化水质等功能。通过水旱轮作栽培,可以使聚集在旱地的无机氮肥和过剩的氯化物,在深水中经过脱氧和溶脱过程得到清除。因此,日本把发展水田农业作为发展环境保护型农业的重要措施。 7.高度重视农产品环境质量和有机产品认证管理。日本农业生产的主要目的是保证农产品市场供给与环境质量安全,因此不仅国内市场对普通农产品品质要求越来越高,而且还十分重视有机农产品认证管理。已经建立了一套完整的、严格的有机农产品认证制度和管理办法。任何人绝对不可能只凭交钱就可以领取有机农产品证书,认证机构也不可能随意操作发放认证证书, 而是由专家实地考察, 严格把关。日本农业现代化也经过一段曲折的道路,曾学习过不适合本国国情的经验。在农业现代化过程中也曾出现农业的高投入高成本以及农业生态环境恶化等问题。但日本很快总结教训,从本国山地多、田块小、水田多的国情出发, 调整并走出了一条自己独特的保持农业可持续发展的模式,值得中国在推进农业现代化过程中加以借鉴。

中国的环境保护问题（英汉对照）中国政府十分重视因人口增长和经济发展而出现的环境问题，把保护环境作为提高人民生活水平和生活质量的一个重要方面。为了促进经济、社会与环境的协调发展，中国在80年代制定并实施了一系列保护环境的方针、政策、法律和措施。The Chinese government has paid great attention to the environmental issues arising from the country's population growth and economic development, and has made protecting the environment an important aspect of the improvement of the people's living standards and quality of life. In order to promote coordinated development between the economy, the society and the environment, China enacted and implemented a series of principles, policies, laws and measures for environmental protection in the 1980s. ——确立环境保护为中国的一项基本国策。防治环境污染和生态破坏以及合理开发利用自然资源关系到国家的全局利益和长远发展，中国政府坚定不移地贯彻执行环境保护这项基本国策。-- Making environmental protection one of China's basic national policies. The prevention and control of environmental pollution and ecological destruction and the rational exploitation and utilization of natural resources are of vital importance to the country's overall interests and long-term development. The Chinese government is unswervingly carrying out the basic national policy of environmental protection. ——制定经济建设、城乡建设和环境建设同步规划、同步实施、同步发展，实现经济效益、社会效益、环境效益相统一的指导方针，实行“预防为主，防治结合”、“谁污染，谁治理”和“强化环境管理”三大政策。-- Formulating the guiding principles of simultaneous planning, simultaneous implementation and simultaneous development for economic construction, urban and rural construction and environmental construction, and combining the economic returns with social effects and environmental benefits; and carrying out the three major policies of ``prevention first and combining prevention with control,'' ``making the causer of pollution responsible for treating it'' and ``intensifying environmental management.'' ——颁布实施环境保护的法律法规，把环境保护建立在法制的基础上，不断完善环境法律体系，严格执法程序，加大执法力度，保证环境法律法规的有效实施。-- Promulgating and putting into effect laws and regulations regarding environmental protection and placing environmental protection on a legal footing, continuously improving the statutes concerning the environment, formulating strict law-enforcement procedures and increasing the intensity of law enforcement so as to ensure the effective implementation of the environmental laws and regulations. ——坚持环境保护纳入国民经济和社会发展计划，实施国家指导下的宏观调控与管理，逐步增加对环境保护的投入，使环境保护与各项建设事业统筹兼顾，协调发展。-- Persisting in incorporating environmental protection into the plans for national economic and social development, introducing to it macro regulation and management under state guidance, and gradually increasing environmental protection input so as to give simultaneous consideration to environmental protection and other undertakings and ensure their coordinated development. ——建立健全各级政府的环境保护机构，形成比较完善的环境管理体制，充分发挥环境监督管理的作用。-- Establishing and improving environmental protection organizations under governments at all levels, forming a rather complete environmental control system, and bringing into full play the governments' role in environmental supervision and administration. ——加速环境科学技术的进步。加强基础理论研究，组织科技攻关，开发和推广防治环境污染的实用技术，扶植环境保护产业的发展，初步形成了环境保护科研体系。-- Accelerating progress in environmental science and technology. Strengthening research into basic theories, organizing the tackling of key scientific and technological problems, developing and popularizing prac"itical technology for environmental pollution prevention and control, fostering the growth of environmental protection industries, and giving initial shape to an environmental protection scientific research system. ——开展环境宣传教育，提高全民族的环境意识。广泛进行环境宣传，逐步普及中小学环境教育，发展环境保护在职教育和专业教育，培养环境科学技术和管理方面的专门人才。-- Carrying out environmental publicity and education to enhance the whole nation's awareness of the environment. Widely conducting environmental publicity work, gradually popularizing environmental education in secondary and primary schools, developing on-the-job education in environ"imen tal protection and vocational education, and training specialized personnel in environmental science and technology as well as environmental administration. ——推进环境保护领域的国际合作。积极发展同世界各国和国际组织在环境与发展方面的交流与合作，认真履行国际环境公约，努力发挥中国在国际环境事务中的作用。-- Promoting international cooperation in the field of environmental protection. Actively expanding exchanges and cooperation concerning the environment and development with other countries and international organizations, earnestly implementing international environmental conventions, and seeking scope for China's role in global environmental affairs. 进入90年代，国际社会与世界各国在探索解决环境与发展问题的道路上迈出了重要一步。1992年6月，联合国环境与发展大会把可持续发展作为未来共同的发展战略，得到了与会各国政府的普遍赞同。Since the beginning of the 1990s the international community and various countries have made an important step forward in exploring solutions to problems of the environment and development. The United Nations Conference on Environment and Development, held in June 1992, made sustainable development the strategy for common development in the future, and this won wide acclaim from the governments of all countries represented at the conference. 1992年8月，联合国环境与发展大会之后，中国政府提出了中国环境与发展应采取的十大对策，明确指出走可持续发展道路是当代中国以及未来的必然选择。In August 1992, shortly after that conference, the Chinese government put forward ten major measures China was to adopt to enhance its environment and development, clearly pointing out that the road of sustainable development was a logical choice for China now and in the future. 1994年3月，中国政府批准发布了《中国21世纪议程 ——�中国21世纪人口、环境与发展白皮书》，从人口、环境与发展的具体国情出发，提出了中国可持续发展的总体战略、对策以及行动方案。有关部门和地方也分别制定了实施可持续发展战略的行动计划。In March 1994 the Chinese government approved and promulgated China's Agenda 21 -- White Paper on China's Population, Environment, and Development in the 21st Century. This document, proceeding from the country's specific national conditions in these three respects, put forward China's overall strategy, measures and program of action for sustainable development. The various departments and localities also worked out their respective plans of action to implement the strategy for sustainable development. 1996年3月，第八届全国人民代表大会第四次会议审议通过的《中华人民共和国国民经济和社会发展“九五”计划和2010年远景目标纲要》，把实施可持续发展作为现代化建设的一项重大战略，使可持续发展战略在中国经济建设和社会发展过程中得以实施。 At its Fourth Session in March 1996 China's Eighth National People's Congress examined and adopted the Ninth Five-Year Plan of the People's Republic of China for National Economic and Social Development and the Outline of the Long-Term Target for the Year 2010. Both the Plan and Outline take sustainable development as an important strategy for modernization, thus making it possible for the implementation of the strategy of sustainable development in the course of China's economic construction and social development. 二、逐步完善的法律体系与管理体制 中国重视环境法制建设，目前已经形成了以《中华人民共和国宪法》为基础，以《中华人民共和国环境保护法》为主体的环境法律体系。 《中华人民共和国宪法》规定：“国家保护和改善生活环境和生态环境，防治污染和其他公害。”“国家保障自然资源的合理利用，保护珍贵的动物和植物。禁止任何组织或者个人用任何手段侵占或者破坏自然资源。” 《中华人民共和国环境保护法》是中国环境保护的基本法。该法确立了经济建设、社会发展与环境保护协调发展的基本方针，规定了各级政府、一切单位和个人保护环境的权利和义务。 中国针对特定的环境保护对象制定颁布了多项环境保护专门法以及与环境保护相关的资源法，包括：《水污染防治法》、《大气污染防治法》、《固体废物污染环境防治法》、《海洋环境保护法》、《森林法》、《草原法》、《渔业法》、《矿产资源法》、《土地管理法》、《水法》、《野生动物保护法》、《水土保持法》、《农业法》等。 中国政府还制定了《噪声污染防治条例》、《自然保护区条例》、《放射性同位素与射线装置放射防护条例》、《化学危险品安全管理条例》、《淮河流域水污染防治暂行条例》、《海洋石油勘探开发环境保护管理条例》、《海洋倾废管理条例》、《陆生野生动物保护实施条例》、《风景名胜区管理暂行条例》、《基本农田保护条例》、《城市绿化条例》等30多件环境保护行政法规。此外，各有关部门还发布了大量的环境保护行政规章。 中国地方人民代表大会和地方人民政府为实施国家环境保护法律，结合本地区的具体情况，制定和颁布了600多项环境保护地方性法规。 环境标准是中国环境法律体系的一个重要组成部分，包括环境质量标准、污染物排放标准、环境基础标准、样品标准和方法标准。环境质量标准、污染物排放标准分为国家标准和地方标准。到1995年底，中国颁布了364项各类国家环境标准。中国法律规定，环境质量标准和污染物排放标准属于强制性标准，违反强制性环境标准，必须承担相应的法律责任。 在建立健全环境法律体系的过程中，中国把环境执法放在与环境立法同等重要的位置，连续4年开展了全国环境执法检查，对污染和破坏环境的行为进行严肃查处，对环境违法犯罪行为进行严厉打击。中国十分重视人民群众和新闻舆论对环境违法行为的监督，开辟了人民群众反映环境问题的渠道，加强了新闻媒介对环境违法行为的揭露和曝光。 应该指出的是，中国的环境法制建设还需要进一步完善，如某些方面存在着立法空白、有些法律的内容需要补充和修改、有法不依、执法不严的现象等。因此，继续加强环境法制建设仍是一项重要的战略任务。 中国同样重视环境管理体制建设，现在已经建立起由全国人民代表大会立法监督，各级政府负责实施，环境保护行政主管部门统一监督管理，各有关部门依照法律规定实施监督管理的体制。 全国人民代表大会设有环境与资源保护委员会，负责组织起草和审议环境与资源保护方面的法律草案并提出报告，监督环境与资源保护方面法律的执行，提出同环境与资源保护问题有关的议案，开展与各国议会之间在环境与资源保护领域的交往。一些省、市人民代表大会也相应设立了环境与资源保护机构。 国务院环境保护委员会由国务院有关部门的领导成员组成，是国务院环境保护工作的议事和协调机构。其主要任务是：研究和审议国家环境保护与经济协调发展的方针、政策和措施，指导并协调解决有关的重大环境问题，监督检查各地区、各部门贯彻执行环境保护法律法规的情况，推动和促进全国环境保护事业的发展。省、市、县人民政府也相应设立了环境保护委员会。 国家环境保护局是国务院环境保护行政主管部门，对全国环境保护工作实施统一监督管理。省、市、县人民政府也相继设立了环境保护行政主管部门，对本辖区的环境保护工作实施统一监督管理。目前，中国县级以上环境保护行政主管部门有2500多个，从事环境行政管理、监测、监理、统计、科学研究、宣传教育等的总人数达万人。 中国各级政府的综合部门、资源管理部门和工业部门也设立了环境保护机构，负责相应的环境与资源保护工作。中国多数大中型企业也设有环境保护机构，负责本企业的污染防治以及推行清洁生产。目前，各部门和企业的各类环境保护人员已达20多万人。 China pays great attention to environmental legislative work and has now established an environmental statutory framework that takes the Constitution of the People's Republic of China as the foundation and the Environmental Protection Law of the People's Republic of China as the main body. The Constitution of the People's Republic of China stipulates, ``The state protects and improves the living environment and the ecological environment, and prevents and remedies pollution and other public hazards,'' and ``The state ensures the rational use of natural resources and protects rare animals and plants. The appropriation or damage of natural resources by any organization or individual by whatever means is prohib"iited.'' The Environmental Protection Law of the People's Republic of China is the cardinal law for environmental protection in China. The law has established the basic principle for coordinated development between economic construction, social progress and environmental protection, and defined the rights and duties of governments at all levels, all units and individuals as regards environmental protection. China has enacted and promulgated many special laws on environmental protection as well as laws on natural resources related to environmental protection. They include the Law on the Prevention and Control of Water Pollution, Law on the Prevention and Control of Air Pollution, Law on the Prevention and Control of Environmental Pollution by Solid Wastes, Marine Environment Protection Law, Forestry Law, Grassland Law, Fisheries Law, Mineral Resources Law, Land Administration Law, Water Resources Law, Law on the Protection of Wild Animals, Law on Water and Soil Conservation, and Agriculture Law. The Chinese government has also enacted more than 30 administrative decrees regarding environmental protection, including the Regulations for the Prevention and Control of Noise Pollution, Regulations on Nature Reserves, Regulations on the Prevention of and Protection Against Radiation from Radio Isotopes and Radioactive Device, Regulations on the Safe Administration of Chemicals and Other Dangerous Materials, Provisional Regulations on the Prevention and Control of Water Pollution in the Huaihe River Drainage Area, Regulations Governing Environmental Protection Administration in Offshore Oil Exploration and Development, Regulations on the Control of Marine Wastes Dumping, Regulations for the Implementation of the Protection of Terrestrial Wildlife, Pro"ivisional Regulations on the Administration of National Parks, Regulations on the Protection of Basic Farmland, and Regulations on Urban Afforestation. In addition, departments concerned have also issued a number of administrative rules and decrees on environmental protection. To implement the state's environmental protection laws and regulations, people's congresses and people's governments at local levels, proceeding from specific conditions in their own areas, have enacted and promulgated more than 600 local laws on environmental protection. Environmental standards are an important component of China's environmental statutory framework. They include environmental quality standards, pollutant discharge or emission standards, basic environmental criteria, criteria for samples, and criteria for methodology. The environmental quality standards and pollutant discharge or emission standards are divided into state standards and local standards. By the end of 1995, China had promulgated state environmental standards on 364 items. As stipulated in Chinese law, the environmental quality standards and pollutant discharge standards are compulsory standards, and those who violate these compulsory environmental standards must bear the corresponding legal responsibility. In the process of establishing and improving the environmental statutory framework, China attaches equal importance to environmental law enforcement and environmental legislation. For four years in a row, China has conducted nationwide checks on the enforcement of environmental legislation to seriously deal with acts of polluting and damaging the environment and severely punish environmental law violations. China pays great attention to supervision exercised by the people and media over law-breaking activities regarding the environment -- it has opened channels for the masses of people to report on environmental problems and adopted measures for the media to expose environmental law-breaking activities. But it should be pointed out that China's environmental legislative work needs to be further improved. For instance, some areas still remain uncovered, some contents are yet to be amended or revised and there are still the phenomena of not fully observing or enforcing laws. Therefore, to make continuous efforts to strengthen environmental legislative work remains an important strategic task. China attaches equal importance to the establishment of an environmental administrative system. It has established a system in which the National People's Congress enacts the laws, governments at different levels take responsibility for their enforcement, the administrative departments in charge of environmental protection exercise overall supervision and administration and the various departments concerned exercise supervision and administration according to the stipulations of the law. The National People's Congress has established an Environment and Resources Protection Committee, whose work it is to organize the formulation and examination of drafted laws related to environmental and resources protection and prepare the necessary reports, exercise supervision over the enforcement of laws governing environmental and resources protection, put forward motions related to the issue of environmental and resources protection, and conduct exchanges with parliaments in other countries in the field of environmental and resources protection. The people's congresses of some provinces and cities have also established corresponding environmental and resources protection organizations. The Environmental Protection Committee under the State Council is made up of leaders of various related ministries under the State Council. It is the State Council's consultancy and coordination agency for environmental protection work. Its major tasks are studying and examining the principles, policies and measures relating to coordinative development of the country's economy and environmental protection, giving guidance to and coordinating efforts in tackling major environmental problems, exercising supervision over and conducting checks on the implementation of the environmental protection laws and regulations by various localities and departments, and promoting the development of environmental protection undertakings throughout the country. The people's governments at the provincial, city and county levels have also established corresponding environmental protection committees. The National Environmental Protection Agency is the competent environmental protection administration agency under the State Council, whose task it is to exercise overall supervision and administration over the country's environ"imen tal protection work. The people's governments at the provincial, city and county levels have also successively established environmental protection administration departments to carry out overall supervision and administration of the environ"imen tal protection work in their localities. At present, there are nationwide more than 2,500 environmental protection administration departments above the county level with a total staff of 88,000 engaged in environmental administration, monitoring, inspection and control, statistics collection, scientific research, pub"ilicity and education. Environmental protection organizations have also been established in comprehensive administration departments, resources administration departments and industrial departments under governments at various levels to take charge of related environmental and resources protection work. Most of China's large and medium-sized enterprises have also set up environmental protection organizations responsible for their own anti-pollution work and the promotion of cleaner production. At present, the total number of various types of environmental protection workers employed by the various departments and enterprises exceeds 200,000.