日本上市公司的环境会计实践及启示

日本环境会计的开展分别由环境省和经济产业省实施。环境省于于2000年发布了《环境会计指南》,并分别于2002年、2005年进行了修订。经济产业省的项目主要关注环境会计的内部管理功能,于2002年发布了《环境管理会计工作手册》。本文从日本上市公司的环境会计实践角度,对日本环境会计应用情况进行分析、评价,并探讨其对我国环境会计研究及实践的启示。

Environmental Accounting and Listed Company Practices in Japan

The development of environmental accounting in Japan have been taken by the Ministry of the Government (MOE) and the Ministry of the Economy, Trade and Industry(METI).MOE published the environmental accounting guidelines in 2000 and revised it in 2002 and 2005.METI 's project focuses on the internal management of environmental accounting,,and published Environmental Management Accounting Workbook in 2002.The paper analyzes the application of environmental accounting in Japan from the view of listed company practices,discusses the inspiration on our environmental accounting research and practices.