Construction and application of environmental accounting in local government -Verifiability of environmental policy by environmental accounting-

本文研究了一种利用环境会计对地方政府环境政策进行进度管理的方法。现在，地方政府的环保措施需要效率和效果。然而，从经济角度对环境保护效果的验证并不是作为环境措施的后续工作进行的。认为环境会计在这些方面的后续工作中具有一定的效用。首先，通过文献调查，对环境会计引进的整个实际情况进行了概述。我们的研究结果表明，环境会计有两种类型。一个是公共办公室的内部（行政办公室），另一个是公共办公室的外部（环境政策）。我们将研究范围缩小到环境政策相关的环境会计。具体而言，我们调查了供水业务，其中引入了更多的环境会计。调查方法有文献调查、实地调查和问卷调查。通过本次调查发现，环境会计在《基本环境规划》的审核与预算需求等基本信息的比较能力的提高是可以期待的。由于环境规划是从中长期的角度进行的，因此现在环境会计不仅需要涉及单个会计年度的流量信息，还需要涉及库存信息。我们的研究结果表明，通过涉及股票信息，可以将环境会计用于环境政策的进度管理。因此，推动了对环境簿记和环境财务报表的审查，并向日本会计协会报告了审查结果，并在杂志上发表。少

This research considers a method that uses environmental accounting for the progress management of local governments' environmental policy. Efficiency and effectiveness are now required of environmental measures of local governments. However, verification of environmental preservation effects from an economic standpoint is not done as a follow-up to environmental measures. It is thought that environmental accounting demonstrates utility in following up in these respects.First, we obtained an overview of the entire actual conditions of the introduction of environmental accounting by document investigation. Our results suggest that there are two types concerning environmental accounting. One is internal to a public office (administrative office) and the other is external to a public office (environmental policy). We narrowed our focus to, and researched, environmental accounting concerning environmental policy. Specifically, we investigated the water service business, in which the introd … More uction of environmental accounting is advanced in business. The investigation methods were document investigation, field investigation, and questionnaire survey.It was found that the improvement of the comparison ability of the basic information of the verification of The Basic Environment Plan and the budget demand, and other entrepreneurs etc, can be expected from this investigation in environmental accounting. Because environmental planning is conducted from a mid/long-term perspective, it is now necessary to involve not only flow information of a single fiscal year but also stock information to environmental accounting. Our research results suggest that it is possible to use environmental accounting for the progress management of an environmental policy by involving stock information. Consequently, the examination of environmental bookkeeping and environmental financial statements was advanced, the results of which were reported to the Japan Accounting Association and published in the magazine. Less