1、1本科毕业论文（设计）外文翻译外文题目ENVIRONMENTALMANAGEMENTACCOUNTINGRACTICESINJAPAN外文出处IMPLEMENTINGENVIRONMENTALMANAGEMENTACCOUNTING,2005321342外文作者KATSUHIKOKOKUBU、ERIKONASHIOKA原文ENVIRONMENTALMANAGEMENTACCOUNTINGPRACTICESINJAPAN1、INTRODUCTIONINJAPANTWOGOVERNMENTALENVIRONMENTALACCOUNTINGINITIATIVESHAVEBEENTHEPRIMARYA
2、GENTSFORPROMOTING,DISSEMINATINGANDPRODUCINGTHOSEPRACTICESFORPRIVATESECTORSONEISTHEMINISTRYOFTHEENVIRONMENTMOEINITIATIVEANDTHEOTHERISTHEMINISTRYOFECONOMY,TRADEANDINDUSTRYMETIINITIATIVETHEMOEINITIATIVEEMPHASIZESTHEAPPLICATIONOFENVIRONMENTALACCOUNTINGTOCOMMUNICATIONWITHEXTERNALSTAKEHOLDERS,ANDTHEMETIIN
3、ITIATIVEEMPHASIZESINTERNALAPPLICATIONSOFENVIRONMENTALACCOUNTING,WHICHISENVIRONMENTALMANAGEMENTACCOUNTINGEMATHEMOEINITIATIVEPRECEDESTHEMETIINITIATIVEMOEPUBLISHEDANINTERIMREPORTIN1999ANDENVIRONMENTALACCOUNTINGGUIDELINESIN2000,WHEREASMETIPUBLISHEDITSENVIRONMENTALMANAGEMENTACCOUNTINGWORKBOOKIN2002THEREF
4、ORE,EXTERNALENVIRONMENTALACCOUNTINGHASBEENMOREDIFFUSEDTHANEMAINTHISCOUNTRYTHEMOEINITIATIVEUNDENIABLYINFLUENCEDENVIRONMENTALACCOUNTINGINFORMATIONDISCLOSUREINTHEFORMOFCORPORATEENVIRONMENTALREPORTSASKOKUBUETAL2003SHOWED,ENVIRONMENTALACCOUNTINGINFORMATIONDISCLOSURESINCORPORATEENVIRONMENTALREPORTSWEREHEA
5、VILYINFLUENCEDINCONTENTANDFORMATBYTHEMOE2ENVIRONMENTALACCOUNTINGGUIDELINESONTHEOTHERHAND,KOKUBUETAL2003REVEALEDTHATTHEUSEOFENVIRONMENTALACCOUNTINGFORCORPORATEMANAGEMENTPURPOSESINJAPANISNOTSOWIDESPREADTHEYARGUEDTHATTHEDEVELOPMENTOFEMAWASCRITICALLYIMPORTANTFORCORPORATEMANAGEMENTHOWEVER,THESURVEYOFKOKU
6、BUETAL2003WASCONDUCTEDBEFORETHEPUBLICATIONOFTHEMETIWORKBOOKBEFORETHEPUBLICATION,THEENVIRONMENTALACCOUNTINGKNOWLEDGEOFJAPANESECOMPANIESWASRESTRICTEDTOTHETOOLSANDMETHODSDISCUSSEDINTHEMOEGUIDELINES,COMPANIESHADLITTLEKNOWLEDGEOFTHESPECIALIZEDEMATOOLSANDMETHODSTHEPURPOSEOFTHEPAPERISTOREEXAMINETHEJAPANESE
7、CORPORATEPRACTICESOFENVIRONMENTALACCOUNTINGONEYEARAFTERRELEASINGTHEMETIWORKBOOKBYAQUESTIONNAIRESURVEYANDTOANALYZESOMEFACTORSTOPROMOTEENVIRONMENTALMANAGEMENTACCOUNTINGPRACTICESBEFOREDISCUSSINGTHERESULTSOFTHESURVEYWEWILLBRIEFLYEXPLAINTHETWOGOVERNMENTALINITIATIVESONENVIRONMENTALACCOUNTING2GOVERNMENTALI
8、NITIATIVESONENVIRONMENTALACCOUNTING21MOEINITIATIVEMOESTARTEDITSFIRSTENVIRONMENTALACCOUNTINGPROJECTIN1997ITFORMEDANENVIRONMENTALACCOUNTINGCOMMITTEEANDIN1999PUBLISHEDANINTERIMREPORTMOE,1999MOEREVISEDTHEREPORTANDRELEASEDTHEENVIRONMENTALACCOUNTINGGUIDELINESIN2000MOE,2000THESEGUIDELINESARENOTMANDATORYTHE
9、IRMAINPURPOSEISTOENCOURAGEJAPANESECOMPANIESTODISCLOSEENVIRONMENTALACCOUNTINGINFORMATIONTOTHEPUBLICVIAVOLUNTARYCORPORATEENVIRONMENTALREPORTSWHILETHEGUIDELINESREFERTOTHEMANAGERIALFUNCTIONOFENVIRONMENTALACCOUNTING,THEYPLACEMUCHMOREEMPHASISONEXTERNALREPORTING/DISCLOSURETHEMOEISSUEDREVISEDGUIDELINESINMAR
10、CH2002THEREVISIONSWERENOTMAJOR,ANDWEREMAINLYCONCERNEDWITHIMPROVINGCLASSIFICATIONANDMEASUREMENTOFENVIRONMENTALBENEFITSINADDITIONTOTHEENVIRONMENTALACCOUNTINGGUIDELINES,MOEPUBLISHEDVOLUNTARYENVIRONMENTALREPORTINGGUIDELINESIN2001MOE,2001THEENVIRONMENTALREPORTINGGUIDELINESSETOUTTHEINFORMATIONTHATSHOULDBE
11、DISCLOSEDINANENVIRONMENTALREPORTENVIRONMENTALACCOUNTINGINFORMATIONISONEDISCLOSURECATEGORY3THECORECONTENTSOFTHEENVIRONMENTALACCOUNTINGGUIDELINESCONCERNENVIRONMENTALCOSTSANDBENEFITSTHEENVIRONMENTALCOSTSADDRESSEDBYTHEGUIDELINESARELIMITEDTOENVIRONMENTALCONSERVATIONCOSTSANDDONOTINCLUDEEITHERMATERIALCOSTS
12、ORSOCIALCOSTSSPECIFICALLY,THEGUIDELINESSETOUTANDADDRESSSEVENCATEGORIESOFENVIRONMENTALCONSERVATIONCOSTS1BUSINESSAREACOSTSENVIRONMENTALCONSERVATIONCOSTFORCONTROLLINGTHEENVIRONMENTALIMPACTSTHATARECAUSEDWITHINABUSINESSAREABYPRODUCTIONANDSERVICEACTIVITIES2UPSTREAM/DOWNSTREAMCOSTSENVIRONMENTALCOSTFORCONTR
13、OLLINGENVIRONMENTALIMPACTSTHATARECAUSEDINTHEUPSTREAMORDOWNSTREAMASARESULTOFPRODUCTIONANDSERVICEACTIVITIES3MANAGEMENTACTIVITYCOSTSENVIRONMENTALCOSTINMANAGEMENTACTIVITIES4RESEARCHANDDEVELOPMENTCOSTSENVIRONMENTALCOSTINRESEARCHANDDEVELOPMENTACTIVITIES5SOCIALACTIVITYCOSTSENVIRONMENTALCOSTINSOCIALACTIVITI
14、ES6ENVIRONMENTALDAMAGECOSTSENVIRONMENTALCOSTSCORRESPONDINGTOENVIRONMENTALDAMAGES7OTHERSREGARDINGENVIRONMENTALCONSERVATIONBENEFITS,THEGUIDELINESCLASSIFYTHESEINTOFOURCATEGORIES1ENVIRONMENTALCONSERVATIONBENEFITSCONCERNINGINPUTRESOURCES,2ENVIRONMENTALCONSERVATIONBENEFITSCONCERNINGENVIRONMENTALIMPACTSAND
15、WASTESFROMMAINBUSINESSACTIVITIES,3ENVIRONMENTALCONSERVATIONBENEFITSCONCERNINGPRODUCTSANDSERVICESOFTHECOMPANY,4OTHERBENEFITSTHESEENVIRONMENTALCONSERVATIONBENEFITSARE,INPRINCIPLE,TOBEDISCLOSEDASACONTRASTTOENVIRONMENTALCOSTSTHEECONOMICBENEFITSSPECIFIEDBYTHEGUIDELINESARECLASSIFIEDINTO“ECONOMICBENEFITSCA
16、LCULATEDONACREDIBLEBASIS”AND“ECONOMICBENEFITSBASEDONHYPOTHETICALCALCULATION”THEFORMERINCLUDESSOMESAVINGSANDREVENUESFROMENVIRONMENTALPROTECTIONACTIVITIESTHELATTERINCLUDESUNCERTAINBENEFITSSUCHASRISKAVOIDANCEBENEFITSTHEGUIDELINESREQUIRETHECOMPANYTODISCLOSEONLYECONOMICBENEFITS4CALCULATEDONACREDIBLEBASIS
17、,BUTLEAVEITOPENFORCOMPANIES,IFTHEYWISH,TODISCLOSETHEECONOMICBENEFITSBASEDONHYPOTHETICALCALCULATIONWITHOUTANYADDITIONALGUIDANCETHEGUIDELINESPROVIDETHREEFORMATSFORANENVIRONMENTALACCOUNTINGSTATEMENTWITHINACORPORATEENVIRONMENTALREPORTASFOLLOWSFORMATAENVIRONMENTALCOSTONLYFORMATBENVIRONMENTALCOSTANDENVIRO
18、NMENTALCONSERVATIONBENEFITSFORMATCENVIRONMENTALCOST,ENVIRONMENTALCONSERVATIONBENEFITSANDECONOMICBENEFITSFORMATCISTHEMOSTCOMPREHENSIVEOPTION,ANDISRECOMMENDEDIFTHECOMPANYHASTHECAPACITYTOREPORTATTHISLEVELTHEMOEGUIDELINESHAVESTRONGLYINFLUENCEDTHEVOLUNTARYENVIRONMENTALREPORTINGPRACTICESOFJAPANESECOMPANIE
19、SKOKUBUANDNASHIOKA2001EXAMINEDTHEDISCLOSUREOFENVIRONMENTALACCOUNTINGINFORMATIONBYJAPANESECOMPANIESTHEYASKEDALL1,430COMPANIESLISTEDINTHEFIRSTSECTIONOFTHETOKYOSTOCKEXCHANGETOPROVIDEACOPYOFANYCORPORATEENVIRONMENTALREPORTTHESTUDYCOLLECTED257REPORTS18PUBLISHEDIN20005THEPERCENTAGEOFTHECOMPANIESPUBLISHINGE
20、NVIRONMENTALREPORTSWASNOTSOHIGHHOWEVER,AMONGTHESE257COMPANIES,184COMPANIES71DISCLOSEDENVIRONMENTALACCOUNTINGINFORMATIONFURTHERMORE,THEAUTHORSFOUNDTHATAMAJORITYOFTHOSECOMPANIESDISCLOSINGENVIRONMENTALACCOUNTINGINFORMATIONFOLLOWEDTHEMOEENVIRONMENTALACCOUNTINGGUIDELINES22METIINITIATIVEMETIFORMEDANENVIRO
21、NMENTALACCOUNTINGCOMMITTEEIN1999,THESECRETARIATOFWHICHISTHEJAPANENVIRONMENTALMANAGEMENTASSOCIATIONFORINDUSTRYJEMAITHECOMMITTEECONDUCTEDATHREEYEARRESEARCHPROJECTTODEVELOPEMATOOLSSUITEDTOJAPANESECOMPANIESTHEPROJECTWASCOMPLETEDINMARCH2002ANDMETIPUBLISHEDTHE“ENVIRONMENTALMANAGEMENTACCOUNTINGWORKBOOK”INJ
22、UNEASTHEFINALPRODUCTOFTHECOMMITTEEWHEREASTHEMOEINITIATIVEPLACESMOREIMPORTANCEONTHEEXTERNALUSEOFENVIRONMENTALACCOUNTING,THEMETIPROJECTFOCUSEDEXCLUSIVELYONTHEINTERNALMANAGEMENTFUNCTIONSOFENVIRONMENTALACCOUNTINGWITHINCOMPANIES5AFTERRELEASINGTHEWORKBOOK,METIHASCONTINUEDITSEMAWORKANEWCOMMITTEEONTHISISSUE
23、ISEXAMININGCASESTUDIESANDDEVELOPINGMORESIMPLIFIEDMETHODSFORSMALLANDMEDIUMENTERPRISESTHEMETIWORKBOOKISTHEFIRSTBOOKONEMAINJAPANITCONSISTSOFTHEFOLLOWINGSEVENSECTIONSSECTION1AFRAMEWORKFORENVIRONMENTALMANAGEMENTACCOUNTINGSECTION2ENVIRONMENTALCAPITALINVESTMENTAPPRAISALSECTION3ENVIRONMENTALCOSTMANAGEMENTSE
24、CTION4MATERIALFLOWCOSTACCOUNTINGSECTION5LIFECYCLECOSTINGSECTION6ENVIRONMENTALCORPORATEPERFORMANCEEVALUATIONSECTION7FORFURTHERDEVELOPMENTTHECONTENTSOFTHEMAINSECTIONSOFTHEWORKBOOKSECTION2TO6WILLBEBRIEFLYEXPLAINEDSECTION2DISCUSSESENVIRONMENTALCAPITALINVESTMENTAPPRAISALTHISSECTIONINTRODUCESSOMECONVENTIO
25、NALAPPRAISALTOOLSSUCHASDISCOUNTEDCASHFLOWMETHODSANDAPAYBACKMETHODINTHISAREA,ANDTHENINTEGRATESECONOMICINFORMATIONANDENVIRONMENTALPERFORMANCEINFORMATIONTHATTHEINVESTMENTISEXPECTEDTOACHIEVETHEWORKBOOKPROPOSESANEWFORMATFORENVIRONMENTALINVESTMENTAPPRAISALINCLUDINGNOTONLYCASHFLOWINFORMATIONBUTQUANTITATIVE
26、ENVIRONMENTALINFORMATIONSECTION3ISDIVIDEDINTOTWOPARTSENVIRONMENTALQUALITYCOSTINGANDENVIRONMENTALTARGETCOSTINGREGARDINGENVIRONMENTALQUALITYCOSTING,METIDEVELOPEDTHE“ENVIRONMENTALCOSTMATRIX”,ANEWFORMATFORCAPTURINGENVIRONMENTALQUALITYCOSTINGINFORMATIONTHEMATRIXISINTENDEDTOORGANIZETHECOSTSANDBENEFITSSETO
27、UTBYTHEMOEENVIRONMENTALACCOUNTINGGUIDELINESINACLEARWAY,ASISEXPECTEDTOBEPARTICULARLYUSEFULINBUDGETINGENVIRONMENTALTARGETCOSTINGISAMETHODFORADDINGSOMEENVIRONMENTALELEMENTSTOTRADITIONALTARGETCOSTINGTHISMETHODSUPPORTSCORPORATEACTIVITIESOFDESIGNANDDEVELOPMENTOFENVIRONMENTALCONSCIOUSPRODUCTSINTERMSOFPRODU
28、CTCOSTSTHEWORKBOOKPROPOSEDAFRAMEWORKFORCONSTRUCTINGTHEMETHODSANDPROVIDESANUMBEROFCASESTUDIESINCLUDINGSONY,IBMANDCANON6MATERIALFLOWCOSTACCOUNTINGISTHEMAINTHEMEOFSECTION4MATERIALFLOWCOSTACCOUNTINGWASORIGINALLYDEVELOPEDINGERMANYSTROBELANDREDMANN,2001,ANDTHEAUTHORSOFTHEWORKBOOKINTRODUCEDTHISTOOLINTOSOME
29、JAPANESECOMPANIESKOKUBUANDNAKAJIMATHESEPILOTEFFORTSWERESUCCESSFUL,ANDMATERIALFLOWCOSTACCOUNTINGSEEMSTOHAVESIGNIFICANTPOTENTIALINTHEJAPANESECONTEXTTHISSECTIONEXPLAINSTHETHEORYOFMATERIALFLOWCOSTACCOUNTINGASWELLASTHEPILOTASSESSMENTSSECTION5DISCUSSESLIFECYCLECOSTINGTHEMAINPURPOSEOFTHISSECTIONISTOINTEGRA
30、TECOSTACCOUNTINGANDLCAIMPACTASSESSMENTTHISSECTIONSURVEYSPRACTICESFORVALUINGEXTERNALENVIRONMENTALCOSTSANDCONDUCTSACASESTUDYOFLIFECYCLECOSTINGOFREFRIGERATORSSECTION6DISCUSSESCORPORATEPRACTICESINTRODUCINGANENVIRONMENTALPERFORMANCEINDEXSUCHASCO2EMISSION,QUANTITYOFWASTES,GREENPRODUCTRATEANDSOONINTOTHEIRC
31、ORPORATEORDIVISIONALPERFORMANCEEVALUATIONSYSTEMTHOSEINDICESAREBASEDONCORPORATEENVIRONMENTALPOLICYTHISSECTIONCONSISTSOFCASESTUDIES,INCLUDINGSONY,RICOH,CANONANDOSAKAGASTHOSECOMPANIESHAVEALREADYINTRODUCEDSOMEENVIRONMENTALPERFORMANCEINDEXINTOTHEIRCORPORATEPERFORMANCEEVALUATIONSCHEMESAFTERRELEASINGTHEWOR
32、KBOOK,METIHELDEMASEMINARSINTOKYOANDOSAKAWHILEMETICONTINUESTODEVELOPNEWEMATOOLS,THEMINISTRYSFOCUSISPROMOTINGDIFFUSIONOFEMACONCEPTSANDPRACTICESWHILETHEMETIWORKBOOKISTARGETEDATLARGERCOMPANIESINTHEMANUFACTURINGSECTORRATHERTHANSMALLERCOMPANIES,THEDIFFUSIONOFEMAFORSMALLANDMEDIUMSIZEDCOMPANIESISPERCEIVEDAS
33、ANEXTIMPORTANTISSUEOFTHEIRPROJECTS3SUMMARYOFPREVIOUSRESEARCHRESULTSIN2001KOKUBUETALCONDUCTEDASURVEYOFENVIRONMENTALACCOUNTINGPRACTICESTHEYSENTOUTQUESTIONNAIRESONENVIRONMENTALACCOUNTINGTOTHE216COMPANIESTHATHADDISCLOSEDENVIRONMENTALACCOUNTINGINFORMATIONINTHEIRENVIRONMENTALREPORTSAND159VALIDRESPONSESWER
34、ERECEIVEDFROMTHISPREVIOUSSTUDY,THEFOLLOWINGFINDINGSARERELEVANTTOTHISPAPER1CONCERNINGTHEPURPOSEOFENVIRONMENTALACCOUNTING,428PERCENTOFTHE7RESPONDINGCOMPANIESCONSIDEREDEXTERNALREPORTINGTHEPRIMARYPURPOSEOFENVIRONMENTALACCOUNTINGONLY189PERCENTSAWINTERNALMANAGEMENTAPPLICATIONSASMOREIMPORTANTHOWEVER,358PER
35、CENTOFCOMPANIESEMPHASIZEDBOTH2CONCERNINGTHEBENEFITSOFENVIRONMENTALACCOUNTING,ONLY358PERCENTOFTHECOMPANIESANSWEREDTHATENVIRONMENTALACCOUNTINGWASUSEFULFORINTERNALENVIRONMENTALMANAGEMENTTHISRESULTSUGGESTEDTHAT,ATTHETIME,THEPERCEIVEDUSEFULNESSOFENVIRONMENTALACCOUNTINGFORINTERNALMANAGEMENTWASLIMITED3CONC
36、ERNINGENVIRONMENTALACCOUNTINGFORINTERNALUSE,421PERCENTOFTHECOMPANIESUSEDTHESAMEENVIRONMENTALACCOUNTINGMETHODSANDMETRICSASTHEYUSEDFOREXTERNALDISCLOSUREPURPOSES288PERCENTUSEDSOMEWHATMODIFIEDVERSIONSOFTHESEMETHODSANDMETRICSONLY57PERCENTOFTHECOMPANIESEMPLOYEDSOMEDIFFERENTENVIRONMENTALACCOUNTINGMETHODSAN
37、DMETRICSFORINTERNALUSETHANTHOSETHEYUSEDFOREXTERNALENVIRONMENTALACCOUNTINGBASEDONTHESERESULTS,KOKUBUETAL2003CONCLUDEDTHATJAPANESECORPORATEENVIRONMENTALACCOUNTINGWASORIENTEDTOEXTERNALREPORTINGANDTHATINSUBSTANTIALPARTTHISWASDUETOTHEEMPHASISTHEMOEGUIDELINESPLACEONTHEEXTERNALDISCLOSUREFUNCTIONOFENVIRONME
38、NTALACCOUNTINGINADDITION,THEYPOINTEDOUTTHATJAPANESECOMPANIESDIDNOTRECEIVESIGNIFICANTBENEFITSFROMTHEINTERNALUSEOFENVIRONMENTALACCOUNTING4THECURRENTSTUDYANDRESULTS41RESEARCHPURPOSESHOWEVER,THISPREVIOUSRESEARCHWASCONDUCTEDBEFORETHEPUBLICATIONOFTHEMETIWORKBOOKWITHITSFOCUSONTHEINTERNALMANAGEMENTAPPLICATI
39、ONSOFENVIRONMENTALACCOUNTINGEMATHEREFORE,ANEWSURVEYBASEDSTUDYWASCONDUCTEDAFTERTHERELEASEOFTHEMETIWORKBOOKTOREEXAMINEMANAGEMENTPRACTICESOFJAPANESECOMPANIESSPECIFICALLY,THENEWSTUDYHADTWOPURPOSES1TOCHARACTERIZETHECURRENTENVIRONMENTALACCOUNTINGPRACTICESOFJAPANESECOMPANIESANDTHEMOTIVATIONSANDPERCEPTIONSU
40、NDERLYINGCURRENTPRACTICES2TOIDENTIFYFACTORSANDCONDITIONSIMPORTANTTOPROMOTETHEADOPTIONANDMAXIMIZE8THEBENEFITSOFEMACONCERNINGTHEFIRSTPURPOSE,THESURVEYWASSTRUCTUREDTOPERMITCOMPARISONSTOTHERESULTSOFTHEPREVIOUSRESEARCHWHILEATTHESAMETIMEELICITINGMORENUANCEDRESPONSESASIGNIFICANTNEWFOCUSOFTHESURVEYQUESTIONS
41、WASTHEEXTENTTOWHICHEMAMETHODSHAVEDIFFUSEDINTOJAPANESECOMPANIESREGARDINGTHESECONDPURPOSE,THREEHYPOTHESESWEREPROPOSEDANDEVALUATEDINLIGHTOFSURVEYRESULTSTHESURVEYWASCONDUCTEDINAPRIL2003,APPROXIMATELYONEYEARAFTERTHEPUBLICATIONOFTHEMETIWORKBOOKAQUESTIONNAIREWASSENTTOTHEENVIRONMENTALDEPARTMENTSOFALLLISTEDC
42、OMPANIES1,523INTOTAL,MANUFACTURING952NONMANUFACTURING571INTHEFIRSTSECTIONOFTHETOKYOSTOCKEXCHANGEVALIDRESPONSESWERERECEIVEDFROM324COMPANIESMANUFACTURING258NONMANUFACTURING66,CORRESPONDINGTOARESPONSERATEOF213PERCENTINTOTALMANUFACTURING396PERCENTNONMANUFACTURING116PERCENTAMONGRESPONDENTS,187COMPANIES57
43、7WEREINTRODUCINGENVIRONMENTALACCOUNTINGEITHERFOREXTERNALDISCLOSUREORINTERNALMANAGEMENTSOURCEKATSUHIKOKOKUBU,ERIKONASHIOKAENVIRONMENTALMANAGEMENTACCOUNTINGPRACTICESINJAPANIMPLEMENTINGENVIRONMENTALMANAGEMENTACCOUNTINGJ,2005321341译文9日本环境管理会计实务1、引言在日本，两个环境会计政府机构是主要的推动因素，促进环境会计实务在企业的确立和普及。一个是日本环境省，另一个是日本
44、经济产业省。环境省强调环境会计对外部利益相关者的应用，经济产业省强调的是环境会计的核算，主要是环境管理会计的内部应用。环境省先于经济产业省产生，1999年，环境省发布了中间报告，在2000年发布了环境会计指南，然而经济产业省在2002年发布了环境管理会计工作手册。因此，外部环境会计比环境会计管理更为普及在日本。日本环境省对企业环境报告中环境会计信息披露的影响是毋庸置疑的。正如国风等人（2003）表明的那样，企业环境报告中环境会计信息披露的内容和格式受到了环境省的环境会计指南的严重影响。在另一方面，国风等人（2003）发现为企业宗旨服务的环境管理会计并不普及。他们认为环境管理会计对企业企业管理是
45、极为重要的。然而，他们的发现是在经济生产生发布工作手册之前。在出版之前，日本企业的环境管理会计知识仅限于环境省的环境指南中的方法和理论,企业很少有专门的环境管理会计方法和理论。本文的目的是通过问卷调查的手段再次审视日本环境会计的实践在经济生产省发布环境管理工作手册一年之后，并分析促进环境管理会计发展的因素。2、环境会计方面的政府机构21环境省环境省开始他的第一个环境会计项目在1997年，还成立了一个环境会计委员会，在1999年公布了一个中间报告（环境省，1999）。2000年环境省修订了报告并颁布了环境会计指南（环境省，2000）。这些指南不是强制性的，他们的主要目的是鼓励日本企业通过报告自愿
46、向公众披露环境会计信息。准则倾向于环境会计的管理职能，他们更强调对外报告和披露。环境省在2002年3月发布指南的修订版，这些修订主要和提高环境效益的分类和计量。除了环境会计指南，环境省还发布了环境自愿报告指南在2001年（环境省，2001）。环境报告指南列出了应在环境报告中披露的信息，环境会计信息是披露的一个类别。10环境会计指南关注的核心内容是环境成本和效益。指南中定义的环境成本仅限于环境保护成本而不包括材料费和社会成本。具体来说，指南列明和定义了七类环保成本（1）商业地区成本为控制因为生产经营而在该地区造成的环境影响而付出的环保费用（2）上游或下游成本为控制因为生产经营活动对上游或下游地区
47、的环境影响而付出的环保费用（3）管理活动成本管理活动中的环境成本（4）研究及开发成本研究及开发活动中的环境成本（5）社会活动成本社会活动中的环境成本（6）环境破坏成本与环境破坏相关的环境成本（7）其他关于环境保护收益，指南把他分为四个方面（1）环境保护投入的资源收益；（2）主要商业活动对环境的影响以及废弃物的环保收益（3）关于企业的产品和服务的环境保护收益；（4）其他。这些环境保护收益，原则上被视为环境成本的对比披露。指南上所规定的环境收益可分为，可信基础上计算的环境收益和假设基础上计算的环境收益。前者包括一些环境保护活动所节省税收，后者包括不确定性收益比如说规避风险的收益。指南要求企业披露那
48、些可信基础上计算的环境收益，对于估算收益该指南则让企业自主选择，如果企业愿意，也可以披露那些估算收益。指南为企业提供了以下三种环境会计报表格式格式A只有环境成本格式B环境成本和环境保护收益格式C环境成本、环境保护收益和环境效益格式C是最综合的选择，建议有能力的公司选择这种格式。日本环境省的指南对企业自愿披露环境报告的做法有重大的影响。国风和梨冈（2001）研究了日本企业的环境会计披露，他们要求所有在东京证券交易所主板上市的1430家企业提供他们的环境报告的副本，该研究收集了在2000年511月发布的257份报告（18）。这个比例显示企业发布环境报告的比例并不那么高。然而在这257家企业中，18
49、4家企业（71）披露环境会计信息。此外，研究人员还发现这些企业环境会计信息的披露大多遵守环境省发布的环境会计指南。22经济产业省经济产业省成立了一个环境会计委员会在1999年，她的秘书处是日本环境管理协会。该委员会进行了一项为期三年的项目来发展日本企业的环境管理会计的理论研究。这个项目于2002年3月完成，经济产业省在6月出版了环境管理会计手册作为该委员会的最终成果。鉴于环境省强调环境会计对外部核算重要性，经济产业省更专注于环境会计对企业内部管理的重要性。发布工作手册之后，经济产业省继续其他环境管理会计工作，新项目的主题是进行个案研究和探索适合小企业环境会计的更简便的方法。经济产业省的工作手册是日版关于环境管理会计的第一本书，他包括以下7个章节第一章环境管理会计框架第二章环境资本投资评估第三章环境成本管理第四章物质流成本会计第五章生命周期成本第六章环境绩效评价第七章进一步发展下面对手册的主要章节（第二章到第六章）的内容作简要解释第二章讨论了环境资产投资评估，这一章节介绍了一些传统的评估手段，如贴现现金流理论和回收期法，然后整合经济信息和环境绩效信息来达到投资的预期目标。该手册不仅提出了现金流信息还提供了定投资信息和环境评价等新形式。第三章分为两个部分环境质量成本和环保目标成本。关于环境质量成本核算，经济产业省发明了“环境成本模型”一种用于收集环境质量成本信息的新格式。该模型计划将
