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

目前，我国已有不少企业引入了环境会计。然而，流行的环境会计仅限于将环境会计语调加在一起的表格。将复式记账法引入环境会计，形成资产负债表，作为库存信息，是环境会计发展的必然要求。此外，为了具体推进本文的研究，我们将研究对象缩小到地方政府环境会计。首先，本研究通过文献资料法考察了我国及国外环境会计准则的现状。本研究的研究结果如下：首先，对国内外的先例研究进行了综述，分析了各研究的优缺点。在此基础上，结合与国内外实践者的意见交流等，提出了在独立管理机构中纳入债务理念的环境资产负债表，并在研究期间对地方政府环境措施等相关章节进行了问卷调查，确认了本研究的方向今后也对社会有益，并结合在学术界的陈述所得到的建议，试图澄清环境资产和环境债务的概念。我们还将研究以构建各种组织的环境资产负债表为目标。

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.