Construction and application of environmental accounting in local government -Verifiability of environmental policy by environmental accounting-

本研究考虑一种运用环境会计进行地方政府环境政策进度管理的方法。地方政府的环境措施现在要求有效率和效果。然而，从经济角度对环境保护的影响进行验证并不是作为环境措施的后续行动。本文认为，环境会计在这些方面具有很强的实效性。首先，我们通过文献调研的方法，对我国引入环境会计的整个实际情况进行了概述。我们的结果表明，与环境会计有关的有两种类型。一个是公共部门内部(行政办公室)，另一个是公共部门外部(环境政策)。我们把重点缩小到并研究了与环境政策有关的环境会计。具体地说，我们调查了供水服务业务，在该业务中，Introd…环境会计在企业中的应用越来越广泛。调查方法有文献调查、实地调查、问卷调查等，通过调查发现，环境会计中基础环境规划与预算需求核定的基础信息与其他企业家的对比能力有望得到提高。由于环境规划是从中长期角度进行的，因此现在不仅需要将单个会计年度的流动信息纳入环境会计，还需要将存量信息纳入环境会计。我们的研究结果表明，通过引入库存信息，将环境会计用于环境政策的进度管理是可能的。因此，对环境簿记和环境财务报表进行了审查，审查结果向日本会计协会报告，并在该杂志上发表。较少

This research considers a method that uses environmental accounting for the progress management of local governments' environmental policy. Efficiency and effectiveness are now required of environmental measures of local governments. However, verification of environmental preservation effects from an economic standpoint is not done as a follow-up to environmental measures. It is thought that environmental accounting demonstrates utility in following up in these respects.First, we obtained an overview of the entire actual conditions of the introduction of environmental accounting by document investigation. Our results suggest that there are two types concerning environmental accounting. One is internal to a public office (administrative office) and the other is external to a public office (environmental policy). We narrowed our focus to, and researched, environmental accounting concerning environmental policy. Specifically, we investigated the water service business, in which the introd … More uction of environmental accounting is advanced in business. The investigation methods were document investigation, field investigation, and questionnaire survey.It was found that the improvement of the comparison ability of the basic information of the verification of The Basic Environment Plan and the budget demand, and other entrepreneurs etc, can be expected from this investigation in environmental accounting. Because environmental planning is conducted from a mid/long-term perspective, it is now necessary to involve not only flow information of a single fiscal year but also stock information to environmental accounting. Our research results suggest that it is possible to use environmental accounting for the progress management of an environmental policy by involving stock information. Consequently, the examination of environmental bookkeeping and environmental financial statements was advanced, the results of which were reported to the Japan Accounting Association and published in the magazine. Less