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

目前，环境会计在我国已被许多企业引入。然而，目前流行的环境会计仅仅局限于一张环境会计信息的汇总表。本研究的目的是考虑如何将环境会计推进到在各暗示要素之间内置有机计算系统的会计，为此，有必要将复式簿记引入环境会计，得出一张资产负债表作为存货信息。此外，为了具体推进本研究，本文将研究对象缩小到地方政府环境会计，首先通过文献资料的方式考察了我国和国外几个国家环境会计准则的现状。本研究的主要结果如下：首先，我们对国内外的研究进行了回顾，分析了各个研究的优缺点。然后，也是在与国内外从业人员等进行意见交流的基础上，我们提出了纳入独立行政机构债务概念的环境资产负债表。在研究期间，我们对地方政府等与环境措施相关的部门进行了问卷调查，确认本研究的方向对社会也是有用的。从现在开始，我们将考虑通过学术界的陈述获得的建议，尝试澄清环境资产和环境债务的概念。此外，我们将研究旨在构建各种组织的环境平衡表。

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.