Economic sciences
Kazhikova Zh.N. senior teacher.
Kostanaysky state university of A.Baytursynov,
Kazakhstan
Problem of development of ecological
audit in Kazakhstan.
Impact
of modern technical means on environment is so great that accepts pronounced
global scales, and environmental control and control of environmental
management in Kazakhstan is exercised with extremely low efficiency. Such
situation leads to emergence of zones of ecological catastrophe, the
emergencies involving significant economic damage, and manifestation of
essentially new negative ecological factors. Negative ecological processes are
aggravated with existing raw orientation of the Kazakhstan economy as the
extracting enterprises for the objective reasons directly influence a state of
environment. So, production of 1 million t. coal it is accompanied on the
average by dumping in open reservoirs of 150 t of the weighed substances and
3.3 thousand tons of mineral salts, violation of 9 hectares of land grounds (20
hectares and more at open-cast mining of fields), warehousing on a surface of
1,8 million. m3 of solid waste, emission in the atmosphere of 2 thousand tons
of harmful substances. In spite of the fact that costs of environmental
protection in a total amount of expenses for mining increased, activities for
conservation while can't be considered satisfactory as not resources of
environment and the funds allocated for their protection and restoration always
are rationally used. It is necessary to consider that costs of reduction of pollution
will inevitably decrease in the conditions of destabilization of the economy
caused by crisis.
The
main reason for such situation – lack of the mechanism allowing objectively to
estimate involved in process of production ecological resources and expenses to
reflect them in the end results managing and efficiency of environmental
management at all levels of development of economic systems – from the
enterprise to branch and the region.
Recently
there were new techniques, technologies, models which can be useful in the
course of planning of ecology-economic activity of the enterprise and
development of recommendations during carrying out audit. Nevertheless,
decision-making by the management of the enterprises in the ecological sphere
is carried out in many respects intuitively, in a separation from modern
information technologies and the mathematical methods capable precisely to
describe ecology-economic processes. Thereof economic activity of economic
subjects is ineffective. Besides, during confirmation of reliability of the
given corporate account, auditors often make the recommendations which aren't
considering processes of ecology-economic interaction due to the lack of
reliable tools and techniques, estimating such processes.
One of
the main shortcomings of modern financial statements is lack of the allocated
ecological indicators that leads to decrease in "transparency" of an
ecological component of economic activity of the enterprise. Introduction of
ekologizirovanny balance as powerful tool tool will allow: to standardize
reflection of nature protection expenses in the reporting; more fully to
exercise expeditious control of economic activity of the enterprise at the set
ecological restrictions; to carry out adoption of administrative decisions on
the basis of the data corrected taking into account an ecological factor.
The big
contribution to development of fundamental problems of ecological audit was
made at different times by researchers: A.S.Bakayev, P.S.Bezrukikh, N.G.Volkov,
V. G. Getman, L.T.Gilyarovskaya, Yu.A.Danilevsky, V. B. Ivashkevich,
Z.V.Kiryanov, N. P. Kondrakov, A.V.Krikunov, N.T.Labyntsev, A.D. Larionov,
E.A.Mizikovsky, EL Novodvorsky, V.F.Paly, V.I.Petrov, V.I.Podolsky, V. V.
Skobara.
Despite
a wide circulation of ecological audit in acts of the Republic of Kazakhstan
the long time wasn't its official treatment and only official definition is
fixed in the new Law "About Environmental Protection":
"Ecological audit - an independent, complex, documentary assessment of
observance by the subject of economic and other activity of requirements,
including standards and normative documents, in the field of environmental
protection, requirements of the international standards and preparation of
recommendations about improvement of such deyaktelnost". [3] ]
Ecological
audit has to be based on the ecological account. But now the ecological account
yet didn't get final judgment and logickal completeness in the form of in a
complex created system of knowledge in the economic-ecological theory and
practice. Undoubtedly, it has to become part of management accounting, which as
autonomous economic category a about 20 years ago. According to new approach
the account has to объединять in itself
processes of identification, measurement and communication of economical and
ecological information which would allow users to make the relevant
administrative decisions on its basis. Thus, in a framework of traditional
system of the account it is allocated rather autonomous system information base
of management. [4] ]
Literature
1 . Sorokin N. D.
Questions of ecological audit. - SPb: "Ecopolice and culture", 2000.
- 118с.
2 . Makarov S. V.,
Kamensk Yu. BB. Ecological audition. M: 2000 . - 387с.
3 . Law "About
Environmental Protection"
4 . Shevchyuk A.
Century, Shibayeva I. N. Ecological audit and environmental protection in
Kazakhstan. Ecology and industry. 2004 .
-357 pages.