Constructing an Accounting Framework for Environmental Policy Management

本研究首先阐明了公共部门核算中游领域的必要性，中游领域包括许多经济实体，如政府、公司和家庭等。中观会计包括微观会计和宏观会计。其次，本研究还考虑了材料流成本会计（MFCA），这是环境管理会计中最有前途的方法之一。为了考虑实体的经济活动和对管理者和社会的环境绩效，提出了一个增强型MFCA模型。该模型将系统的边界扩展到一个价值链或一个区域。最后，本文提出了环境指标体系、一般公共管理模式和环境会计模式之间联系的必要性。在此基础上，提出了环境会计在环境政策管理中的一般原型模型。

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.