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The research on quantitative business analysis technique of the environment accounting information.

环境会计信息定量业务分析技术研究。

基本信息

批准号：
14530171
负责人：
NISHIZAKI Masahito
金额：
$ 1.6万
依托单位：
Fukui prefectural university department of economics
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2002
资助国家：
日本
起止时间：
2002 至 2003
项目状态：
已结题

项目摘要

The offer of detailed information on the environment has been widely required this study as the matter which the enterprise must fulfill in the cycloid type society as social responsibility as a description responsibility for the stockholder. Then, it is made that business analysis technique and analysis method as Environment Agency fuses business accounting information (money information) with accounting information according to the securities report the environment performance (physical data) on the report content of the environmental report book based on the guideline by the enterprise are established to be main purpose. At present, the environment cost is studied in various regions (the microscopic business accounting region from macro national economic accounting). It shouldn't not look back at the frame of the traditional accounting system in the conventional business accounting region, when however, the environment cost is analyzed, and only the proclamation fact is emphasized, … More and it has been announced as an environmental report book. It is necessary to examine the appropriate accounting method of processing in considering or, specificity of the environment cost and in which what kind of problem happened in the case in which the environment cost is recognized and case in which conventional accounting method of processing was applied. In making that the conceptual frame as the standard was shown on accounting method of processing on the environment cost which aimed at the global standard which is effective for international society and that environment cost information is also fused with financial statement information on the concrete enterprise, and that business analysis is carried out, and that it quantitatively analyzes progress situation of the environment management to be a main purpose, the analysis was carried out. The academic significance in forming the concept, existed here without making the systematic research to the business analysis which utilized environmental information more and more from a grasp of the environment cost environmental report book. Less

提供详细的环境信息作为企业在摆线型社会中必须履行的社会责任，作为对股东的描述性责任，已成为本研究的广泛要求。然后，以环境机构为主体，将企业会计信息（货币信息）与会计信息相融合，以证券报告为基础，以企业指导思想为基础，建立环境报告书报告内容的环境绩效（实物数据）为主要目的的业务分析技术和分析方法。目前，环境成本的研究是在各个区域（从宏观国民经济核算到微观核算区域）进行的。在传统核算领域不应回顾传统核算体系的框架，但在分析环境成本时，只强调公告事实， ...更多信息它被宣布为一本环境报告书。考虑到环境成本的特殊性，以及在确认环境成本的情况下和采用传统的会计处理方法的情况下出现了什么样的问题，有必要对适当的会计处理方法进行审查。在制定以国际社会有效的全球标准为目标的环境成本的会计处理方法的标准的概念框架，以及将环境成本信息与具体企业的财务报表信息融合，并进行业务分析时，并以定量分析环境管理的进展情况为主要目的，进行了分析。本文从对环境成本环境报告书的把握出发，对越来越多地利用环境信息的企业分析作系统的研究，存在着形成这一概念的学术意义。少