标题: | 现行环境会计原则之研究分析-以日本环境省环境会计准则与国际会计师协会环境管理会计准则为例 A Study of International Environment Accounting Principles-An application between Japan MOTE Environment Accounting Guidelines 2005 and IFAC EMA International Guidance Document 2005 |
作者: | 王思佳 沈华荣 管理科学系所 |
关键字: | 环境会计原则;国际会计师协会;日本环境会计准则;Environmental Accounting;International Federal of Accountants;Environmental Accounting Guidelines |
公开日期: | 2005 |
摘要: | 地球环境问题日益的严重化以及能源稀少危机等因素,无不随时威胁人类社会的安全与发展,因此在强大环保压力下,促使企业必须负起其追求经济成长外之社会责任。在传统观念上认为企业成长与环境保护是相对立的,环境保护只会增加企业的营运成本;事实上若站于永续经营发展的角度,企业成长是与环境保护并肩而行的,因此透过永续发展概念的导入,因应此趋势及传统会计的不足便顺应发展出结合环境保护、财务会计及成本管理会计之环境会计制度。 因目前国际间环境会计制度的发展仍属推广阶段且尚未纳入相关法规中且未发展出如同财务会计有国际间公认的一般公认会计原则(GAAP),因此各国企业环境会计制度的建置尤其是成本分类没有强制性的规范,缺乏一致性与可比较性。因此本篇研究针对各国环境会计建置原则的理论做深入探讨与分析,藉由了解理论形成、分析比较的方式研究一套完整的环境会计原则,并用以分析目前国内多数厂商所采用的日本环境会计准则(Environmental Accounting Guidelines)与国际会计师协会(IFAC)所提出的环境管理会计准则(International Guidance document- Environmental Management Accounting)之间的差异或关联性作为验证的方式。 目前世界各国环境会计制度以日本与欧美成为两大系统,因欧洲为多语系国家受语言之限制加上其与美国近似,本研究以美国与日本系统为探讨之重心。透过分析探讨得到下列结论: 1.提供企业建置环境会计制度之原则 本研究可提供企业一套参考之原则,可协助企业于其建置环境会计过程中筛选适用之环境会计文献以供其不同之需求及目的。 2.现有之环境环境会计虽分为美日两大体系但有其共通之处,可作为未来国际化调和之基础。 目前环境会计美、日的体系自成一局,其各自对环境会计的解释与定义有其差异,在资讯揭露上应具表达一致性与可比较性,在美国体系之环境会计着重管理层面,日本系统则着重财务及应用层面,在揭露表达上有重复但也有各自成一格局的情形,因此很难论定采用哪个体系的优胜劣败,但是在全球化的潮流下,如何迈向国际化调和之路为必然之趋势。 3.提供未来我国环境会计建置标准之参考 本研究藉由了解国际上发展情形以及方法,可清楚了解环境会计的基本精神、分类范畴及实务之应用,对于有助于发展未来台湾环境会计制度并健全实务之推广。 As the pressure of environmental protection is increasing gradually, enterprises should present the action of environmental protection policy, goal and result to the people correctly in a regular period. Traditionally, enterprises thinks that environment protect activites will only increase cost ;in the fact , it can helps enterprises to be sustainable. By this trend, it show the limitation of tradional accounting- financial accounting, cost accounting and management accounting, so it develop a new type of accounting- environment accounting. But it is a pity that the development of the international environmental accounting system still in the stage of popularizing and building regulations, doesn’t develop guildelines such as GAAP(General Accept Accounting Principles)in financial accounting to help enterprises solving the problem when they strat to use environment accounting, so this research focus on the analysis the latest guideline between IFAC (the Intenational Federal Accountants) and Japan MOE(Ministery of Environment) which develops the criteria for the complete guildelines, which can helps enterprises to find the information in all kinds of environmental accounting.documents. The environmental accounting system of countries all over the world becomes two major system – Japan and American/Europe System. Because Europe is added in to and similar with U.S.A. by the restriction of language, this research takes American and Japanese system as the core comparable sets. By the research , we can have the following conclution: 1.Offering an environmental accounting principle measuring check list for enterprises. 2.Although the environmental accounting now is divided into two systems, but the combination and the internationalization will be the trend in the future.Offering the reference of the environmental accounting construction standard of the environment of our country in the future. 3.This research develops situation and methoed in the world by understanding the basic spirt of environment accounting, and categorized the range for developing Taiwan environmental accounting guildelines. |
URI: | http://140.113.39.130/cdrfb3/record/nctu/#GT009331522 http://hdl.handle.net/11536/79390 |
显示于类别: | Thesis |