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공적 분야의 환경회계에 관한 연구 - 일본 지방자치단체의 사례를 중심으로 -

A Study on Environmental Accounting of Public Sector: Focused on Case of Local Government in Japan

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주제분류행정학

초록

It is not easily found out the environmental accounting which is adopted by local government in Korea. Accordingly, the purpose of this study is to suggest some methods to construct the environmental management system which is originally designed for the local government. Therefore this study presents preliminary comparisons of the environmental accounting system adopted by local government in Japan. And this study develops the successful cases about introduction of the environmental accounting by local government that should be taken into consultation. Besides, it shows direction and prospect for the adoption of environmental accounting by local government through plenty of the successful cases in Japan.

Abstract

It is not easily found out the environmental accounting which is adopted by local government in Korea. Accordingly, the purpose of this study is to suggest some methods to construct the environmental management system which is originally designed for the local government. Therefore this study presents preliminary comparisons of the environmental accounting system adopted by local government in Japan. And this study develops the successful cases about introduction of the environmental accounting by local government that should be taken into consultation. Besides, it shows direction and prospect for the adoption of environmental accounting by local government through plenty of the successful cases in Japan.

참고문헌 (20)

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  2. 안상인, "환경회계정보의 공시에 관한 연구", 산업경제연구, 13(1) (2000)
  3. 이윤규, "환경회계의 수용실태에 관한 비교연구", 한국전통상학연구, 18(1) (2004)
  4. 이재실, "지방자치단체의 환경회계 도입에 관한 시론", 한국비교정부학보, 9(1) (2005)
  5. 전연승, "우리나라의 환경보고서 공시제도 활성화 방안", 회계정보연구, 20 (2003)
  6. 李炳旭, "韓?の環境?計:具?例と政策提言 . アジア太平洋における環境?計動向調査報告書" (2002), 環境省
  7. 勝山進, "社??連?計?環境?計?持?可能?計", 計, 163(1) (2003)
  8. 河野正男, "生態?計論" (1998), 森山書店
  9. 河野正男, "環境?計:理論と??" (2001), 中央??社
  10. 環境省, "環境にやさしい企業行動調査", ~ (2002)
  11. 環境?計システムの確率に?する?討?, "環境?計システムの確率に向けて", ~ (2000)
  12. 東京都 下水道局, "環境を守る下水道-東京都下水道局環境?計-", ~ (2001)
  13. 東京都 水道局, "環境會計", ~ (2001)
  14. 東京都 水道局, "環境?計", ~ (2002)
  15. 鯖江市, "鯖江市の環境?計", ~ (2004)
  16. 須賀市, "?須賀市の環境?計-平成10年度決算における費用??果-", ~ (2000)
  17. 須賀市, "?須賀市の環境?計-平成11年度決算における費用??果-", ~ (2001)
  18. European Commission Directrate General (Contract No.EV5V-CT94-0363), "Methodological Problems in the Calculation of Environmentally Adjusted National Income Figures: 2", ~ (1997)
  19. EUROSTAT, "European System for the Collection of Economic Information on the Environment", ~ (1994)
  20. Mark de Haan, "On the International Harmonization of Environmental Accounting: Comparing the National Accounting Matrix Including Environmental Accounts of Sweden, Germany, the UK, Japan and the Netherlands", Structural Change and Economic Dynamics, 10 (1999)

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