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Construction of the stock information in the environmental accounting - A study of introducing the environmental double-entry bookkeeping/an environmental balance sheet

环境会计中存量信息的构建——引入环境复式记账/环境资产负债表的研究

基本信息

批准号：
18530360
负责人：
ISHIZU Toshie
金额：
$ 0.74万
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：
2006
资助国家：
日本
起止时间：
2006 至 2007
项目状态：
已结题

项目摘要

Currently the environmental accounting has been being introduced in many companies in our country. However, the popular environmental accounting is confined to be a table that just adds up environmental accounting intonation. The purpose of this study is to consider how to advance the environmental accounting into the accounting with organic calculation system built-in between intimation elements.To do this, it is necessary to introduce the double-entry bookkeeping to the environmental accounting, to arrive at a balance sheet as the stock information. In addition, in order to push forwards this study concretely, we narrowed down the study subject to the environmental accounting of local governmentAt first, this study examined the present conditions such as environmental accounting standards in our country and several foreign countries by documents. And investigation went on a business trip, fox fact-finding about environmental policies and regulations.The results of this study are as follows ; First, we conducted a survey of domestic and overseas precedent studies, analyzing strengths and weaknesses of each study. Then, based also on opinion exchanges with domestic and overseas practicing people etc., we proposed an environmental balance sheet that incorporated the idea of the debt in the independent administrative agencies.During the study period, we conducted questionnaire survey with sections related to environmental measures in local government etc., confirming that the direction of this study is also useful to the society From now on, with the suggestions obtained through the presentation in the academic society taken into consideration, we will try to clarify the concept of the environmental assets and the environmental debts. Also we will study to aim at constructing environmental balance sheet in various organizations.

目前，环境会计已经在我国的许多企业中被引入。然而，目前流行的环境会计仅限于将环境会计语调相加的表格。本研究的目的在于探讨如何将环境会计推进为内部化要素间的有机核算体系会计。为此，有必要在环境会计中引入复式记账法，以形成资产负债表作为库存信息。此外，为了具体推进本研究，我们将研究对象缩小到地方政府环境会计。本研究首先通过文献资料考察了我国和国外几个国家的环境会计准则等现状。并进行了一次出差调查，福克斯对环境政策法规进行了实地调查。本研究的结果如下：首先，我们对国内外的相关研究进行了调研，分析了各研究的优缺点。然后，在与国内外从业人员等交流意见的基础上，我们提出了将债务纳入独立行政机构的环境资产负债表。在研究期间，我们对地方政府的环境措施等章节进行了问卷调查，确认了本研究的方向对社会也是有用的。从现在开始，我们将结合在学术学会的陈述中得到的建议，尝试厘清环境资产和环境债务的概念。同时，我们将研究如何在不同的组织中构建环境资产负债表。