| 环境会计在日本 |
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| 引用本文： | 大野木升司.环境会计在日本[J].世界林业研究,2006,19(4):76-80. |
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| 作者姓名： | 大野木升司 |
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| 作者单位： | 日中环境合作服务中心有限会社 |
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| 摘 要： | 近年来, 引进环境会计的日本公司激增了。通过前期的调查研究发现, 日本环境会计普及的原因主要为环境管理体系和环境报告书的引进等企业内部因素, 导则指南的制定、循环型社会系列法和环境友好行动促进法等环境政策外部因素, 生态金融和绿色购买、绿色消费者运动等市场和社会的外部因素。基于这些研究, 文中提出了在中国推广环境会计的必要措施。
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| 关 键 词： | 日本 环境会计 |
| 文章编号： | 1001-4241(2006)04-0076-05 |
| 收稿时间： | 2005-12-06 |
| 修稿时间： | 2005年12月6日 |
Environmental Accounting in Japan |
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| Onogi Shoji.Environmental Accounting in Japan[J].World Forestry Research,2006,19(4):76-80. |
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| Authors: | Onogi Shoji |
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| Institution: | Japan-China Environment Service Center |
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| Abstract: | In recent years,environmental accounting has been introduced to more and more Japanese corporations.According to previous studies,both internal and external factors contributed to the prevalence of environmental accounting in Japan.The internal factors include the environmental management system and the introduction of environmental reporting mechanism.External to the corporations,there are factors of Japanese environmental policy,such as the environmental accounting guidelines,the legislations of the Law Concerning the Promotion of Business Activities with Environmental Consideration,and social and market factors,such as Eco-Fund,green purchasing and green consumer campaign,etc.This paper discussed the necessary measures in these aspects to promote environmental accounting in China. |
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| Keywords: | Japan environmental accounting |
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