环境会计在日本

Environmental Accounting in Japan

本文主要介绍日本环境会计的基本概念和观点。日本理论界认为,环境会计分为宏观和微观两个层次,环境会计不同于传统的管理会计与财务会计,环境报告包括环境保全成本和环境保全效果等内容。

It introduces the basic concept and idea of environmental accounting of Japan in this article. The theorists of Japan separate the environmental accounting into two levels: Macro and Micro. Environmental accounting is different from traditional management accounting and financial accounting, and the content of environmental report includes environmental protection cost and protection effect.