Research on Accounting Measurement of Natural Resources Productivity

自然资源生产率会计计量研究

• 批准号: 11630158
• 负责人: KAJIURA Akitomo
• 金额: $ 1.34万
• 依托单位: Kwansei Gakuin University
• 依托单位国家: 日本
• 项目类别: Grant-in-Aid for Scientific Research (C)
• 财政年份: 1999
• 资助国家: 日本
• 起止时间: 1999 至 2000
• 项目状态: 已结题
• 来源: https://kaken.nii.ac.jp/grant/KAKENHI-PROJECT-11630158/
• 关键词: natural resources productivity; environmental financial accounting; environmental management accounting; environmental management; financial analysis; environmental total costs; environmental accounting information; accounting information; 環境会計

In the Heisei fiscal year 11, we did basic research by the bibliography. and we gave a presentation about the relation between the environment activity and accounting guideline of enterprises titled "Accounting Culture and Measurement Objects" in the 12th Japan Corporate Social Accounting and Reporting Association yearly meeting held on November 20, 1999.In the Heisei fiscal year 12, we tried hard to publication of the result, continuing bibliography research based on the basic research in the Heisei fiscal year 11. First of all, we gave a presentation titled "View Points of Natural Resources Productivity Analysis" in the Japanese Management Analysis Association fiscal year 2000 fall meeting that was held on September 2, 2000. In the meeting, we point out that upgrading of view points of management accounting was important even from view points of financial accounting regarding environmental management information, and tried the patternization of environmental management accounting.We … More published 2 papers. In KAIKEI (Accounting), Vol.158 No.4 on October 1, 2000, we published a paper titled "Environmental Management and Productivity Analysis of Natural Resources" dealed with characteristics of accounting information that unfolded from a type of environmental management accounting. Analysis of natural resources productivity were positioned with the application to environmental management of the quantity/price analysis. Also, we studied such concept that enables operation from view points of accounting for environmental management and for resources productivity analysis in "Some Observations on Recognition and Accounting Measurement of Environmental Total Costs", in Journal of Business Administration, Kwansei Gakuin University, Vol.48 No.4 published on March 16, 2001. In this paper regarding product costs concept, we suggested the possibility that was able to introduce the concept of environment total cost to accounting information, by grasping product's total life cycle. Less

在平成11财年，我们通过参考书目进行了基础研究。在1999年11月20日召开的第12届日本企业社会核算与报告协会年会上，我们以《会计文化与计量对象》为题，介绍了环境活动与企业会计指标的关系。在平成会计年度，我们在平成会计年度第11财年基础研究的基础上，继续努力发表研究结果。首先，我们在2000年9月2日召开的日本管理分析协会2000财年秋季会议上作了题为《自然资源生产率分析的观点》的报告。在这次会议上，我们指出，即使是从财务会计的角度来看，环境管理信息的管理会计观点的更新也是重要的，并尝试了环境管理会计的模式化。我们…发表论文2篇。2000年10月1日，在《会计学》第158卷第4期中，我们发表了一篇题为《环境管理与自然资源生产率分析》的论文，论述了一种环境管理会计所揭示的会计信息的特征。将数量/价格分析应用于环境管理，对自然资源生产率分析进行了定位。此外，我们在2001年3月16日出版的《关西学府大学工商管理学报》第48卷第4期的《关于环境总成本的确认和会计计量的若干观察》中，从环境管理和资源生产率分析的会计角度研究了这样的概念。本文针对产品成本的概念，提出了通过把握产品的全生命周期，将环境总成本概念引入会计信息的可能性。较少

项目成果

梶浦昭友: "環境管理と資源生産性分析"會計. 158・4. 32-44 (2000)

梶浦昭友：《环境管理与资源生产力分析》杂志158・44（2000）。

Akitomo Kajiura: "Some Observations on Recognition and Accounting Measurement of Environmental Total Costs"Journal of Busness Administration, Kwansei Gakuin University. 48 4. 73-86 (2001)

梶浦秋友：《关于环境总成本的确认和会计计量的一些观察》关西学院大学工商管理学报。

梶浦昭友: "環境トータル・コストの認識と測定の課題"商学論究. 48・4. 73-86 (2001)

梶浦秋友：“认识和衡量环境总成本的问题”《商业杂志》48・4（2001 年）。

Akitomo Kajiura: "Environmental Management and Productivity Analysis of Natural Resources"KAIKEI (Accounting). 158 4. 502-514 (2000)

Akitomo Kajiura：“环境管理和自然资源的生产力分析”KAIKEI（会计）。