Constructing an Accounting Framework for Environmental Policy Management

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This study first clarified the necessity of public sector accounting for meso areas that includes many economic entities, such as governments, corporations and households etc. Meso accounting includes both micro accounting and macro accounting. Second, this study also considers material flow cost accounting (MFCA), one of the most promised method of environmental management accounting. To account for entities' economic activities and environmental performances to managers and to society, an enhanced MFCA model was proposed. This model expand the boundary of the system to a value chain or a region.Finally, this study proposed the necessity of the links between the environmental indicator systems, a general public management model and environmental accounting model. Further, one of the general prototype model of environmental accounting for the management of environmental policy was proposed.