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

地方政府环境会计的构建与应用 -环境会计对环境政策的验证-

基本信息

批准号：
16530297
负责人：
ISHIZU Toshie
金额：
$ 0.7万
依托单位：
Meiji University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2004
资助国家：
日本
起止时间：
2004 至 2005
项目状态：
已结题

项目摘要

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

本研究考虑了一种使用环境会计进行地方政府环境政策进度管理的方法。现在要求地方政府的环境措施具有效率和效力。然而，从经济角度对环境保护效果的核查并不是作为环境措施的后续行动。首先，通过文献调查，对我国引入环境会计的整体实际情况进行了概述。我们的研究结果表明，有两种类型的环境会计。一个是公共办公室内部（行政办公室），另一个是公共办公室外部（环境政策）。我们将我们的关注点缩小到与环境政策有关的环境会计，并进行了研究。具体而言，我们调查了供水服务业务，其中介绍了 ...更多信息环境会计的研究在企业界是先进的。调查方法采用文献调查、实地调查、问卷调查等，发现本次调查对提高环境会计核算中《环境基本规划》审核基础信息与预算需求、其他企业等的比较能力有一定的启示作用。由于环境规划是从中长期的角度进行的，因此现在不仅需要将单个会计年度的流量信息纳入环境会计，还需要将库存信息纳入环境会计。我们的研究结果表明，它是可能的，使用环境会计的环境政策的进度管理，涉及股票信息。因此，推进了对环境簿记和环境财务报表的审查，审查结果已报告给日本会计协会，并发表在杂志上。少

项目成果

期刊论文数量（18）

专著数量（0）

科研奖励数量（0）

会议论文数量（0）

专利数量（0）

A Study on Accounting of Water service business

供水业务会计核算研究

DOI：
发表时间：
2005
期刊：
Meiji Acouting Review, Research Institute for Accounting No.84
影响因子：
0
作者：
Kinoshita;Katsuichi;Sato;Seiji;other;竹浜朝美;竹浜朝美;竹浜朝美;竹濱朝美;Asami TAKEHAMA;石津寿恵;Toshie Ishizu
通讯作者：
Toshie Ishizu

水道事業における環境会計の展開-有用性と発展方向-

水务公司环境会计的发展-有用性和发展方向-

DOI：
发表时间：
2005
期刊：
経営論集 52巻3,4合併号
影响因子：
0
作者：
Kinoshita;Katsuichi;Sato;Seiji;other;竹浜朝美;竹浜朝美;竹浜朝美;竹濱朝美;Asami TAKEHAMA;石津寿恵;Toshie Ishizu;Toshie Ishizu;石津寿惠;石津寿惠
通讯作者：
石津寿惠

ストック情報を含む環境会計の展開-水道事業を例として-

包括库存信息在内的环境会计的发展 - 以供水业务为例 -

DOI：
发表时间：
2006
期刊：
経営論集 53巻3号
影响因子：
0
作者：
Hyungsoo;KIM;小津稚加子;上野清貴;Hyung-Soo KIM(金亨洙);上野清貴;金亨洙;上野清貴;竹浜朝美;竹浜朝美;上野清貴;Asami TAKEHAMA;上野清貴;Asami TAKEHAMA(竹濱朝美);石津寿恵
通讯作者：
石津寿恵

Development of environmental accounting including stock information

包括库存信息在内的环境会计的发展