日本环境会计的新进展及对我国的启示

随着人类社会可持续发展观念的形成，环境会计作为会计科学的一个新分支，日益受到各国的关注．环境会计既包括宏观，也包括微观．从微观角度看，近年来日本企业的环境会计进展较快．对日本企业环境会计新进展的主要特点、重要举措以及背景等进行深入分析，对推动我国企业环境会计的实施、建立完善的环境管理体系很有借鉴意义．

The Latest Development of Japan''''s Environmental Accounting and Its Enlightenment for China

Along with the concept of sustainable development for human society taking shape, environmental accounting, as a new branch of the accounting science, has drawn more and more attention throughout the world. Environmental accounting covers both the macro- and the micro-level. The environmental accounting of Japan, when viewed at the micro-level, has achieved rapid progress in the recent years. Concerning China's implementation of business environmental accounting and establishment of a complete system of environmental management, much can be learnt through in-depth analyses of the major characteristics, main policies and the context of Japan's business environmental accounting.