現行環境會計原則之研究分析-以日本環境省環境會計準則與國際會計師協會環境管理會計準則為例

Abstract

地球環境問題日益的嚴重化以及能源稀少危機等因素，無不隨時威脅人類社會的安全與發展，因此在強大環保壓力下，促使企業必須負起其追求經濟成長外之社會責任。在傳統觀念上認為企業成長與環境保護是相對立的，環境保護只會增加企業的營運成本；事實上若站於永續經營發展的角度，企業成長是與環境保護並肩而行的，因此透過永續發展概念的導入，因應此趨勢及傳統會計的不足便順應發展出結合環境保護、財務會計及成本管理會計之環境會計制度。 因目前國際間環境會計制度的發展仍屬推廣階段且尚未納入相關法規中且未發展出如同財務會計有國際間公認的一般公認會計原則（GAAP），因此各國企業環境會計制度的建置尤其是成本分類沒有強制性的規範，缺乏一致性與可比較性。因此本篇研究針對各國環境會計建置原則的理論做深入探討與分析，藉由了解理論形成、分析比較的方式研究一套完整的環境會計原則，並用以分析目前國內多數廠商所採用的日本環境會計準則（Environmental Accounting Guidelines）與國際會計師協會（IFAC）所提出的環境管理會計準則（International Guidance document- Environmental Management Accounting）之間的差異或關聯性作為驗證的方式。 目前世界各國環境會計制度以日本與歐美成為兩大系統，因歐洲為多語系國家受語言之限制加上其與美國近似，本研究以美國與日本系統為探討之重心。透過分析探討得到下列結論： 1.提供企業建置環境會計制度之原則 本研究可提供企業一套參考之原則，可協助企業於其建置環境會計過程中篩選適用之環境會計文獻以供其不同之需求及目的。 2.現有之環境環境會計雖分為美日兩大體系但有其共通之處，可作為未來國際化調和之基礎。 目前環境會計美、日的體系自成一局，其各自對環境會計的解釋與定義有其差異，在資訊揭露上應具表達一致性與可比較性，在美國體系之環境會計著重管理層面，日本系統則著重財務及應用層面，在揭露表達上有重複但也有各自成一格局的情形，因此很難論定採用哪個體系的優勝劣敗，但是在全球化的潮流下，如何邁向國際化調和之路為必然之趨勢。 3.提供未來我國環境會計建置標準之參考 本研究藉由了解國際上發展情形以及方法，可清楚了解環境會計的基本精神、分類範疇及實務之應用，對於有助於發展未來台灣環境會計制度並健全實務之推廣。

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.