日本環(huán)境管理會(huì)計(jì)實(shí)務(wù)外文翻譯

1、<p><b>　　中文3550字</b></p><p>　　本科畢業(yè)論文（設(shè)計(jì)）</p><p>　　外 文 翻 譯</p><p>　　外文題目 ENVIRONMENTAL MANAGEMENT </p><p>　　ACCOUNTING RACTICES IN JAPAN

2、 </p><p>　　外文出處 Implementing Environmental Management </p><p>　　Accounting, 2005:321-342 </p><p>　　外文作者 KATSUHIKO KOKUBU、ERIKO NASHIOKA </p>

3、<p><b>　　原文：</b></p><p>　　ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES IN JAPAN</p><p>　　1、INTRODUCTION</p><p>　　In Japan two governmental environmental accounting

4、 initiatives have been the primary agents for promoting, disseminating and producing those practices for private sectors. One is the Ministry of the Environment (MOE) initiative and the other is the Ministry of Economy,

5、Trade and Industry (METI) initiative. The MOE initiative emphasizes the application of environmental accounting to communication with external stakeholders, and the METI initiative emphasizes internal applications of env

6、ironmental</p><p>　　The MOE initiative precedes the METI initiative; MOE published an interim report in 1999 and environmental accounting guidelines in 2000, whereas METI published its environmental manageme

7、nt accounting workbook in 2002. Therefore, external environmental accounting has been more diffused than EMA in this country. </p><p>　　The MOE initiative undeniably influenced environmental accounting info

8、rmation disclosure in the form of corporate environmental reports. As Kokubu et al. (2003) showed, environmental accounting information disclosures in corporate environmental reports were heavily influenced in content an

9、d format by the MOE environmental accounting guidelines. </p><p>　　On the other hand, Kokubu et al. (2003) revealed that the use of environmental accounting for corporate management purposes in Japan is not

10、so widespread. They argued that the development of EMA was critically important for corporate management. However, the survey of Kokubu et al. (2003) was conducted before the publication of the METI workbook. Before the

11、publication, the environmental accounting knowledge of Japanese companies was restricted to the tools and methods discussed in the MOE guide</p><p>　　The purpose of the paper is to re-examine the Japanese co

12、rporate practices of environmental accounting one year after releasing the METI workbook by a questionnaire survey and to analyze some factors to promote environmental management accounting practices. Before discussing t

13、he results of the survey we will briefly explain the two governmental initiatives on environmental accounting.</p><p>　　2 GOVERNMENTAL INITIATIVES ON ENVIRONMENTAL ACCOUNTING</p><p>　　2.1 MOE In

14、itiative</p><p>　　MOE started its first environmental accounting project in 1997. It formed an environmental accounting committee and in 1999 published an interim report (MOE, 1999). MOE revised the report a

15、nd released the environmental accounting guidelines in 2000 (MOE, 2000). These guidelines are not mandatory. Their main purpose is to encourage Japanese companies to disclose environmental accounting information to the p

16、ublic via voluntary corporate environmental reports. While the guidelines refer to the mana</p><p>　　The core contents of the environmental accounting guidelines concern environmental costs and benefits. The

17、 environmental costs addressed by the guidelines are limited to environmental conservation costs and do not include either material costs or social costs. Specifically, the guidelines set out and address seven categories

18、 of environmental conservation costs:</p><p>　　1 Business area costs: environmental conservation cost for controlling the environmental impacts that are caused within a business area by production and servic

19、e activities.</p><p>　　2 Upstream/downstream costs: environmental cost for controlling environmental impacts that are caused in the upstream or downstream as a result of production and service activities.<

20、;/p><p>　　3 Management activity costs: environmental cost in management activities.</p><p>　　4 Research and development costs: environmental cost in research and development activities.</p>

21、<p>　　5 Social activity costs: environmental cost in social activities</p><p>　　6 Environmental damage costs: environmental costs corresponding to environmental damages.</p><p><b>　　7

22、 Others</b></p><p>　　Regarding environmental conservation benefits, the guidelines classify these into four categories: (1) environmental conservation benefits concerning input resources, (2) environme

23、ntal conservation benefits concerning environmental impacts and wastes from main business activities, (3) environmental conservation benefits concerning products and services of the company, (4) other benefits. These env

24、ironmental conservation benefits are, in principle, to be disclosed as a contrast to environmental c</p><p>　　The economic benefits specified by the guidelines are classified into “economic benefits calculat

25、ed on a credible basis” and “economic benefits based on hypothetical calculation”. The former includes some savings and revenues from environmental protection activities. The latter includes uncertain benefits such as ri

26、sk avoidance benefits. The guidelines require the company to disclose only economic benefits calculated on a credible basis, but leave it open for companies, if they wish, to disclose</p><p>　　The guidelines

27、 provide three formats for an environmental accounting statement within a corporate environmental report as follows:</p><p>　　Format A: environmental cost only</p><p>　　Format B: environmental c

28、ost and environmental conservation benefits</p><p>　　Format C: environmental cost, environmental conservation benefits and economic benefits </p><p>　　Format C is the most comprehensive option,

29、and is recommended if the company has the capacity to report at this level.</p><p>　　The MOE guidelines have strongly influenced the voluntary environmental reporting practices of Japanese companies. Kokubu

30、and Nashioka (2001) examined the disclosure of environmental accounting information by Japanese companies. They asked all 1,430 companies listed in the first section of the Tokyo Stock Exchange to provide a copy of any c

31、orporate environmental report. The study collected 257 reports (18%) published in 2000.5. The percentage of the companies publishing environmental reports was</p><p>　　2.2 METI Initiative</p><p>

32、;　　METI formed an environmental accounting committee in 1999, the secretariat of which is the Japan Environmental Management Association for Industry (JEMAI). The committee conducted a three-year research project to dev

33、elop EMA tools suited to Japanese companies. The project was completed in March 2002 and METI published the “Environmental management accounting workbook” in June as the final product of the committee. Whereas the MOE in

34、itiative places more importance on the external use of environm</p><p>　　The METI workbook is the first book on EMA in Japan. It consists of the following seven sections.</p><p>　　Section 1: A f

35、ramework for environmental management accounting</p><p>　　Section 2: Environmental capital investment appraisal</p><p>　　Section 3: Environmental cost management</p><p>　　Section 4:

36、 Material flow cost accounting</p><p>　　Section 5: Lifecycle costing</p><p>　　Section 6: Environmental corporate performance evaluation</p><p>　　Section 7: For further development&l

37、t;/p><p>　　The contents of the main sections of the workbook (Section 2 to 6) will be briefly explained.</p><p>　　Section 2 discusses environmental capital investment appraisal. This section introd

38、uces some conventional appraisal tools such as discounted cash flow methods and a payback method in this area, and then integrates economic information and environmental performance information that the investment is exp

39、ected to achieve. The workbook proposes a new format for environmental investment appraisal including not only cash flow information but quantitative environmental information.</p><p>　　Section 3 is divided

40、 into two parts: environmental quality costing and environmental target costing. Regarding environmental quality costing, METI developed the “environmental cost matrix”, a new format for capturing environmental quality c

41、osting information. The matrix is intended to organize the costs and benefits set out by the MOE environmental accounting guidelines in a clear way, as is expected to be particularly useful in budgeting. Environmental ta

42、rget costing is a method for adding some</p><p>　　Material flow cost accounting is the main theme of Section 4. Material flow cost accounting was originally developed in Germany (Strobel and Redmann, 2001),

43、and the authors of the workbook introduced this tool into some Japanese companies (Kokubu and Nakajima). These pilot efforts were successful, and material flow cost accounting seems to have significant potential in the J

44、apanese context. This section explains the theory of material flow cost accounting as well as the pilot assessments.</p><p>　　Section 5 discusses lifecycle costing. The main purpose of this section is to int

45、egrate cost accounting and LCA impact assessment. This section surveys practices for valuing external environmental costs and conducts a case study of lifecycle costing of refrigerators.</p><p>　　Section 6 d

46、iscusses corporate practices introducing an environmental performance index such as CO2 emission, quantity of wastes, green product rate and so on into their corporate or divisional performance evaluation system. Those i

47、ndices are based on corporate environmental policy. This section consists of case studies, including Sony, Ricoh, Canon and Osaka Gas. Those companies have already introduced some environmental performance index into the

48、ir corporate performance evaluation schemes.</p><p>　　After releasing the workbook, METI held EMA seminars in Tokyo and Osaka. While METI continues to develop new EMA tools, the ministry’s focus is promoting

49、 diffusion of EMA concepts and practices. While the METI workbook is targeted at larger companies in the manufacturing sector rather than smaller companies, the diffusion of EMA for small and medium-sized companies is pe

50、rceived as a next important issue of their projects.</p><p>　　3 SUMMARY OF PREVIOUS RESEARCH RESULTS</p><p>　　In 2001 Kokubu et al. conducted a survey of environmental accounting practices. They

51、 sent out questionnaires on environmental accounting to the 216 companies that had disclosed environmental accounting information in their environmental reports and 159 valid responses were received. From this previous s

52、tudy, the following findings are relevant to this paper:</p><p>　　1. Concerning the purpose of environmental accounting, 42.8 per cent of the responding companies considered external reporting the primary pu

53、rpose of environmental accounting. Only 18.9 per cent saw internal management applications as more important. However, 35.8 per cent of companies emphasized both. </p><p>　　2. Concerning the benefits of envi

54、ronmental accounting, only 35.8 per cent of the companies answered that environmental accounting was useful for internal environmental management. This result suggested that, at the time, the perceived usefulness of envi

55、ronmental accounting for internal management was limited.</p><p>　　3. Concerning environmental accounting for internal use, 42.1 per cent of the companies used the same environmental accounting methods and m

56、etrics as they used for external disclosure purposes. 28.8 per cent used somewhat modified versions of these methods and metrics. Only 5.7 per cent of the companies employed some different environmental accounting method

57、s and metrics for internal use than those they used for external environmental accounting.</p><p>　　Based on these results, Kokubu et al. (2003) concluded that Japanese corporate environmental accounting was

58、 oriented to external reporting. And that in substantial part this was due to the emphasis the MOE guidelines place on the external disclosure function of environmental accounting. In addition, they pointed out that Japa

59、nese companies did not receive significant benefits from the internal use of environmental accounting.</p><p>　　4 THE CURRENT STUDY AND RESULTS</p><p>　　4.1 Research purposes</p><p>

60、;　　However, this previous research was conducted before the publication of the METI workbook with its focus on the internal management applications of environmental accounting (EMA). Therefore, a new survey-based study w

61、as conducted after the release of the METI workbook to re-examine management practices of Japanese companies.</p><p>　　Specifically, the new study had two purposes:</p><p>　　1. To characterize t

62、he current environmental accounting practices of Japanese companies and the motivations and perceptions underlying current practices</p><p>　　2. To identify factors and conditions important to promote the ad

63、option and maximize the benefits of EMA </p><p>　　Concerning the first purpose, the survey was structured to permit comparisons to the results of the previous research while at the same time eliciting more n

64、uanced responses. A significant new focus of the survey questions was the extent to which EMA methods have diffused into Japanese companies. Regarding the second purpose, three hypotheses were proposed and evaluated in

65、 light of survey results. </p><p>　　The survey was conducted in April 2003, approximately one year after the publication of the METI workbook. A questionnaire was sent to the environmental departments of all

66、 listed companies (1,523 in total, manufacturing: 952; non-manufacturing:571) in the first section of the Tokyo Stock Exchange. Valid responses were received from 324 companies (manufacturing: 258; non-manufacturing: 66)

67、, corresponding to a response rate of 21.3 per cent in total (manufacturing 39.6 per cent; non-manufacturing:</p><p>　　Source: KATSUHIKO KOKUBU, ERIKO NASHIOKA.ENVIRONMENTAL MANAGEMENT ACCOUNTING PRACTICES I

68、N JAPAN. Implementing Environmental Management Accounting [J], 2005:321-341.</p><p><b>　　譯文：</b></p><p>　　日本環(huán)境管理會(huì)計(jì)實(shí)務(wù)</p><p><b>　　引言</b></p><p>　

69、　在日本，兩個(gè)環(huán)境會(huì)計(jì)政府機(jī)構(gòu)是主要的推動(dòng)因素，促進(jìn)環(huán)境會(huì)計(jì)實(shí)務(wù)在企業(yè)的確立和普及。一個(gè)是日本環(huán)境省，另一個(gè)是日本經(jīng)濟(jì)產(chǎn)業(yè)省。環(huán)境省強(qiáng)調(diào)環(huán)境會(huì)計(jì)對(duì)外部利益相關(guān)者的應(yīng)用，經(jīng)濟(jì)產(chǎn)業(yè)省強(qiáng)調(diào)的是環(huán)境會(huì)計(jì)的核算，主要是環(huán)境管理會(huì)計(jì)的內(nèi)部應(yīng)用。</p><p>　　環(huán)境省先于經(jīng)濟(jì)產(chǎn)業(yè)省產(chǎn)生，1999年，環(huán)境省發(fā)布了中間報(bào)告，在2000年發(fā)布了環(huán)境會(huì)計(jì)指南，然而經(jīng)濟(jì)產(chǎn)業(yè)省在2002年發(fā)布了環(huán)境管理會(huì)計(jì)工作手冊(cè)。因此，外部環(huán)境會(huì)

70、計(jì)比環(huán)境會(huì)計(jì)管理更為普及在日本。</p><p>　　日本環(huán)境省對(duì)企業(yè)環(huán)境報(bào)告中環(huán)境會(huì)計(jì)信息披露的影響是毋庸置疑的。正如國(guó)風(fēng)等人（2003）表明的那樣，企業(yè)環(huán)境報(bào)告中環(huán)境會(huì)計(jì)信息披露的內(nèi)容和格式受到了環(huán)境省的環(huán)境會(huì)計(jì)指南的嚴(yán)重影響。</p><p>　　在另一方面，國(guó)風(fēng)等人（2003）發(fā)現(xiàn)為企業(yè)宗旨服務(wù)的環(huán)境管理會(huì)計(jì)并不普及。他們認(rèn)為環(huán)境管理會(huì)計(jì)對(duì)企業(yè)企業(yè)管理是極為重要的。然而，他們的發(fā)現(xiàn)

71、是在經(jīng)濟(jì)生產(chǎn)生發(fā)布工作手冊(cè)之前。在出版之前，日本企業(yè)的環(huán)境管理會(huì)計(jì)知識(shí)僅限于環(huán)境省的環(huán)境指南中的方法和理論,企業(yè)很少有專(zhuān)門(mén)的環(huán)境管理會(huì)計(jì)方法和理論。</p><p>　　本文的目的是通過(guò)問(wèn)卷調(diào)查的手段再次審視日本環(huán)境會(huì)計(jì)的實(shí)踐在經(jīng)濟(jì)生產(chǎn)省發(fā)布環(huán)境管理工作手冊(cè)一年之后，并分析促進(jìn)環(huán)境管理會(huì)計(jì)發(fā)展的因素。</p><p>　　2、環(huán)境會(huì)計(jì)方面的政府機(jī)構(gòu)</p><p>

72、<b>　　2.1環(huán)境省</b></p><p>　　環(huán)境省開(kāi)始他的第一個(gè)環(huán)境會(huì)計(jì)項(xiàng)目在1997年，還成立了一個(gè)環(huán)境會(huì)計(jì)委員會(huì)，在1999年公布了一個(gè)中間報(bào)告（環(huán)境省，1999）。2000年環(huán)境省修訂了報(bào)告并頒布了環(huán)境會(huì)計(jì)指南（環(huán)境省，2000）。這些指南不是強(qiáng)制性的，他們的主要目的是鼓勵(lì)日本企業(yè)通過(guò)報(bào)告自愿向公眾披露環(huán)境會(huì)計(jì)信息。準(zhǔn)則傾向于環(huán)境會(huì)計(jì)的管理職能，他們更強(qiáng)調(diào)對(duì)外報(bào)告和披露。環(huán)境

73、省在2002年3月發(fā)布指南的修訂版，這些修訂主要和提高環(huán)境效益的分類(lèi)和計(jì)量。除了環(huán)境會(huì)計(jì)指南，環(huán)境省還發(fā)布了環(huán)境自愿報(bào)告指南在2001年（環(huán)境省，2001）。環(huán)境報(bào)告指南列出了應(yīng)在環(huán)境報(bào)告中披露的信息，環(huán)境會(huì)計(jì)信息是披露的一個(gè)類(lèi)別。</p><p>　　環(huán)境會(huì)計(jì)指南關(guān)注的核心內(nèi)容是環(huán)境成本和效益。指南中定義的環(huán)境成本僅限于環(huán)境保護(hù)成本而不包括材料費(fèi)和社會(huì)成本。具體來(lái)說(shuō)，指南列明和定義了七類(lèi)環(huán)保成本：</p&

74、gt;<p>　　商業(yè)地區(qū)成本：為控制因?yàn)樯a(chǎn)經(jīng)營(yíng)而在該地區(qū)造成的環(huán)境影響而付出的環(huán)保費(fèi)用</p><p>　　上游或下游成本：為控制因?yàn)樯a(chǎn)經(jīng)營(yíng)活動(dòng)對(duì)上游或下游地區(qū)的環(huán)境影響而付出的環(huán)保費(fèi)用</p><p>　　管理活動(dòng)成本：管理活動(dòng)中的環(huán)境成本</p><p>　　研究及開(kāi)發(fā)成本：研究及開(kāi)發(fā)活動(dòng)中的環(huán)境成本</p><p>

75、　　社會(huì)活動(dòng)成本：社會(huì)活動(dòng)中的環(huán)境成本</p><p>　　環(huán)境破壞成本：與環(huán)境破壞相關(guān)的環(huán)境成本</p><p><b>　　其他</b></p><p>　　關(guān)于環(huán)境保護(hù)收益，指南把他分為四個(gè)方面：（1）環(huán)境保護(hù)投入的資源收益；（2）主要商業(yè)活動(dòng)對(duì)環(huán)境的影響以及廢棄物的環(huán)保收益：（3）關(guān)于企業(yè)的產(chǎn)品和服務(wù)的環(huán)境保護(hù)收益；（4）其他。這些環(huán)境

76、保護(hù)收益，原則上被視為環(huán)境成本的對(duì)比披露。</p><p>　　指南上所規(guī)定的環(huán)境收益可分為，可信基礎(chǔ)上計(jì)算的環(huán)境收益和假設(shè)基礎(chǔ)上計(jì)算的環(huán)境收益。前者包括一些環(huán)境保護(hù)活動(dòng)所節(jié)省稅收，后者包括不確定性收益比如說(shuō)規(guī)避風(fēng)險(xiǎn)的收益。指南要求企業(yè)披露那些可信基礎(chǔ)上計(jì)算的環(huán)境收益，對(duì)于估算收益該指南則讓企業(yè)自主選擇，如果企業(yè)愿意，也可以披露那些估算收益。</p><p>　　指南為企業(yè)提供了以下三種環(huán)

77、境會(huì)計(jì)報(bào)表格式：</p><p>　　格式A：只有環(huán)境成本</p><p>　　格式B：環(huán)境成本和環(huán)境保護(hù)收益</p><p>　　格式C：環(huán)境成本、環(huán)境保護(hù)收益和環(huán)境效益</p><p>　　格式C是最綜合的選擇，建議有能力的公司選擇這種格式。</p><p>　　日本環(huán)境省的指南對(duì)企業(yè)自愿披露環(huán)境報(bào)告的做法有重大的

78、影響。國(guó)風(fēng)和梨岡（2001）研究了日本企業(yè)的環(huán)境會(huì)計(jì)披露，他們要求所有在東京證券交易所主板上市的1430家企業(yè)提供他們的環(huán)境報(bào)告的副本，該研究收集了在2000年5月發(fā)布的257份報(bào)告（18%）。這個(gè)比例顯示企業(yè)發(fā)布環(huán)境報(bào)告的比例并不那么高。然而在這257家企業(yè)中，184家企業(yè)（71%）披露環(huán)境會(huì)計(jì)信息。此外，研究人員還發(fā)現(xiàn)這些企業(yè)環(huán)境會(huì)計(jì)信息的披露大多遵守環(huán)境省發(fā)布的環(huán)境會(huì)計(jì)指南。</p><p><b&g

79、t;　　2.2經(jīng)濟(jì)產(chǎn)業(yè)省</b></p><p>　　經(jīng)濟(jì)產(chǎn)業(yè)省成立了一個(gè)環(huán)境會(huì)計(jì)委員會(huì)在1999年，她的秘書(shū)處是日本環(huán)境管理協(xié)會(huì)。該委員會(huì)進(jìn)行了一項(xiàng)為期三年的項(xiàng)目來(lái)發(fā)展日本企業(yè)的環(huán)境管理會(huì)計(jì)的理論研究。這個(gè)項(xiàng)目于2002年3月完成，經(jīng)濟(jì)產(chǎn)業(yè)省在6月出版了《環(huán)境管理會(huì)計(jì)手冊(cè)》作為該委員會(huì)的最終成果。鑒于環(huán)境省強(qiáng)調(diào)環(huán)境會(huì)計(jì)對(duì)外部核算重要性，經(jīng)濟(jì)產(chǎn)業(yè)省更專(zhuān)注于環(huán)境會(huì)計(jì)對(duì)企業(yè)內(nèi)部管理的重要性。發(fā)布工作手冊(cè)之

80、后，經(jīng)濟(jì)產(chǎn)業(yè)省繼續(xù)其他環(huán)境管理會(huì)計(jì)工作，新項(xiàng)目的主題是進(jìn)行個(gè)案研究和探索適合小企業(yè)環(huán)境會(huì)計(jì)的更簡(jiǎn)便的方法。</p><p>　　經(jīng)濟(jì)產(chǎn)業(yè)省的工作手冊(cè)是日版關(guān)于環(huán)境管理會(huì)計(jì)的第一本書(shū)，他包括以下7個(gè)章節(jié)：</p><p>　　第一章：環(huán)境管理會(huì)計(jì)框架</p><p>　　第二章：環(huán)境資本投資評(píng)估</p><p>　　第三章：環(huán)境成本管理<

81、/p><p>　　第四章：物質(zhì)流成本會(huì)計(jì)</p><p>　　第五章：生命周期成本</p><p>　　第六章：環(huán)境績(jī)效評(píng)價(jià)</p><p><b>　　第七章：進(jìn)一步發(fā)展</b></p><p>　　下面對(duì)手冊(cè)的主要章節(jié)（第二章到第六章）的內(nèi)容作簡(jiǎn)要解釋?zhuān)?lt;/p><p>　

82、　第二章討論了環(huán)境資產(chǎn)投資評(píng)估，這一章節(jié)介紹了一些傳統(tǒng)的評(píng)估手段，如貼現(xiàn)現(xiàn)金流理論和回收期法，然后整合經(jīng)濟(jì)信息和環(huán)境績(jī)效信息來(lái)達(dá)到投資的預(yù)期目標(biāo)。該手冊(cè)不僅提出了現(xiàn)金流信息還提供了定投資信息和環(huán)境評(píng)價(jià)等新形式。</p><p>　　第三章分為兩個(gè)部分：環(huán)境質(zhì)量成本和環(huán)保目標(biāo)成本。關(guān)于環(huán)境質(zhì)量成本核算，經(jīng)濟(jì)產(chǎn)業(yè)省發(fā)明了“環(huán)境成本模型”——一種用于收集環(huán)境質(zhì)量成本信息的新格式。該模型計(jì)劃將以明確的方式組織環(huán)境省環(huán)境會(huì)

83、計(jì)指南提出的成本和收益，正如預(yù)期，這在預(yù)算方面十分有用。環(huán)境目標(biāo)成本在傳統(tǒng)的目標(biāo)成本上增加一些環(huán)境因素的理論，這有利于企業(yè)在設(shè)計(jì)和開(kāi)發(fā)產(chǎn)品時(shí)更具環(huán)保意識(shí)。該手冊(cè)提出了一個(gè)理論框架并且提供了一些個(gè)案研究包括索尼、通用機(jī)器公司以及佳能。</p><p>　　物質(zhì)流成本會(huì)計(jì)是第四章的主題。物質(zhì)流成本會(huì)計(jì)產(chǎn)生于德國(guó)（斯特羅貝爾、雷德曼，2001），手冊(cè)的作者想日本企業(yè)介紹這一方法（國(guó)分，中島）。這些試點(diǎn)工作十分成功，物質(zhì)

84、流成本會(huì)計(jì)似乎在日本具有很大的潛力。這一章節(jié)解釋了物質(zhì)流成本會(huì)計(jì)理論和相關(guān)試點(diǎn)工作的評(píng)估。</p><p>　　第五章討論了生命周期成本，本章的主要目的是整合會(huì)計(jì)成本和生命周期評(píng)價(jià)影響評(píng)估，這一章節(jié)以重視外部環(huán)境成本做了調(diào)查并以冰箱為案例進(jìn)行生命周期成本研究。</p><p>　　第六章討論了企業(yè)把環(huán)境績(jī)效指標(biāo)諸如二氧化碳排放量、廢棄物數(shù)量、綠色產(chǎn)品率等列入自己企業(yè)或部門(mén)的環(huán)境績(jī)效評(píng)價(jià)體系

85、，這些指標(biāo)是以企業(yè)的環(huán)境政策為依據(jù)的。這一部分包括以索尼、理光、佳能、大阪煤氣為案例研究，這些企業(yè)已經(jīng)在他們的企業(yè)績(jī)效評(píng)價(jià)制度中采用了一些環(huán)保指標(biāo)。</p><p>　　工作手冊(cè)發(fā)布之后，經(jīng)濟(jì)產(chǎn)業(yè)省在東京和大阪召開(kāi)了環(huán)境管理會(huì)計(jì)研討會(huì)。經(jīng)濟(jì)產(chǎn)業(yè)省繼續(xù)發(fā)展新的環(huán)境管理會(huì)計(jì)方法，這部分的重點(diǎn)是促進(jìn)環(huán)境管理會(huì)計(jì)觀念和操作的普及。經(jīng)濟(jì)產(chǎn)業(yè)省的手冊(cè)是針對(duì)大型制造業(yè)企業(yè)而不是小企業(yè)，他們下一個(gè)項(xiàng)目的重要問(wèn)題是在中小企業(yè)普及環(huán)

86、境管理會(huì)計(jì)。</p><p>　　3、總結(jié)前人的研究成果</p><p>　　在2001年，國(guó)風(fēng)等人進(jìn)行了一項(xiàng)環(huán)境會(huì)計(jì)實(shí)務(wù)調(diào)查，他們對(duì)在環(huán)境報(bào)中示環(huán)境會(huì)計(jì)信息的216家企業(yè)發(fā)出了關(guān)于環(huán)境會(huì)計(jì)的問(wèn)卷，共收到159份有效問(wèn)卷。從這個(gè)研究中我們可以發(fā)現(xiàn)以下內(nèi)容：</p><p>　?。?）關(guān)于環(huán)境會(huì)計(jì)的目的，42.8%的受訪企業(yè)認(rèn)為對(duì)外報(bào)告是環(huán)境會(huì)計(jì)主要目的，只有18.9

87、%認(rèn)為內(nèi)部管理更為重要，而35.8%的企業(yè)認(rèn)為兩者都重要。</p><p>　?。?）關(guān)于環(huán)境會(huì)計(jì)的有利方面，只有35.8%的企業(yè)回答環(huán)境會(huì)計(jì)對(duì)企業(yè)的內(nèi)部環(huán)境管理有用。這個(gè)結(jié)果表明，在目前環(huán)境會(huì)計(jì)對(duì)企業(yè)內(nèi)部管理可感知的作用是有限的。</p><p>　?。?）關(guān)于供內(nèi)部使用的環(huán)境會(huì)計(jì)，42.1%的企業(yè)使用與對(duì)外披露的環(huán)境會(huì)計(jì)相同的理論和指標(biāo)，28.8%的企業(yè)只是略加修改這些理論和指標(biāo)，只有

88、5.7%的企業(yè)在內(nèi)部使用與對(duì)外披露不同的環(huán)境會(huì)計(jì)方法和指標(biāo)。</p><p>　　基于這些結(jié)果，國(guó)風(fēng)等人（2003）總結(jié)日本企業(yè)的環(huán)境會(huì)計(jì)師面向?qū)ν鈭?bào)告的。這很大一部分是受環(huán)境省的指南強(qiáng)調(diào)環(huán)境會(huì)計(jì)對(duì)外披露職能的重大影響的。另外他們指出日本企業(yè)并沒(méi)有得到環(huán)境會(huì)計(jì)對(duì)企業(yè)內(nèi)部管理的重大利益。</p><p><b>　　4、目前的研究成果</b></p>&l

89、t;p><b>　　4.1研究目的</b></p><p>　　然而，之前這項(xiàng)研究是在經(jīng)濟(jì)產(chǎn)業(yè)省發(fā)布以?xún)?nèi)部管理應(yīng)用為重點(diǎn)的環(huán)境管理會(huì)計(jì)工作手冊(cè)之前。因此，這次新的以調(diào)查為基礎(chǔ)的研究在經(jīng)濟(jì)產(chǎn)業(yè)省發(fā)布手冊(cè)之后進(jìn)行來(lái)重新研究環(huán)境會(huì)計(jì)在日本企業(yè)的實(shí)踐。</p><p>　　具體來(lái)說(shuō)，新的研究有兩個(gè)目的：</p><p>　　為分析當(dāng)前日本企業(yè)環(huán)境

90、會(huì)計(jì)的實(shí)踐情況、動(dòng)機(jī)以及對(duì)環(huán)境會(huì)計(jì)的看法</p><p>　　確定環(huán)境管理會(huì)計(jì)的重要推動(dòng)因素和利益所在</p><p>　　關(guān)于第一個(gè)目的，這項(xiàng)研究在結(jié)構(gòu)上對(duì)比先前的研究結(jié)果同時(shí)更細(xì)致地分析企業(yè)的回復(fù)。這份調(diào)查問(wèn)卷的新焦點(diǎn)在于環(huán)境管理會(huì)計(jì)理論在日本企業(yè)的普及程度。至于第二個(gè)目的，提出了三個(gè)假設(shè)以及評(píng)估調(diào)查結(jié)果。</p><p>　　這項(xiàng)調(diào)查時(shí)在2003年4月進(jìn)行的，

91、大約在經(jīng)濟(jì)產(chǎn)業(yè)省發(fā)布環(huán)境工作手冊(cè)一年之后。這份問(wèn)卷被送到了東京證券交易所主板上市的企業(yè)的環(huán)保部門(mén)（總共1523家，其中制造業(yè)952家，非制造業(yè)571家）。有效問(wèn)卷來(lái)自于324家企業(yè)（制造業(yè)258，非制造業(yè)66），對(duì)應(yīng)的回復(fù)率占總數(shù)的21.3%（制造業(yè)39.6%,非制造業(yè)11.6%）.在受訪者中，187家企業(yè)（57.7%）介紹引進(jìn)環(huán)境會(huì)計(jì)是為了對(duì)外披露或內(nèi)部管理。</p><p>　　出處：國(guó)風(fēng)勝?gòu)?，惠理子梨?日