우리나라 환경원가회계 가이드라인의 개선방안

Abstract

The purpose of this study is to indicate the problems of Environmental Accounting Guidelines 2004 in Korea and to suggest the improvements on them. To accomplish this objective, this study reviewed the existing relevant studies and literatures. The main results of this study are summarized as follows. Viewed at general remarks it is as follows. First, it is necessary to change the name from environmental cost accounting guidelines to environmental accounting guidelines. Second, it is needed to establish the accounting guidelines by industry. Third, it is necessary to prepare a glossary to improve the understandability. Viewed at detailed treatise it is as follows. First, it is necessary to standardized the terms. Second, it is needed to agree with the contents of environmental report guidelines such as classification of environmental costs. Third, the detailed guidelines to measure the environmental costs and benefits is required. Viewed at system it is as follows. First, we have to make an environmental accounting study group to improve continuously the environmental accounting guidelines. The others, we must revise wrong words and omitted words. The findings of this research will contribute to update the environmental accounting guidelines 2004 in Korea.