日本环境会计的实施现状及对我国的启示

The current situation of environment accounting implementation in Japan and its inspiration for China

20世纪60年代末,日本还是世界的污染大国、公害大国。但是从20世纪80年代开始,日本通过严格的环境立法与执法,有效的政策引导,积极利用资本市场机制等手段有效地治理了环境。同时在这过程中建立了完善的环境会计制度,环境会计得到了快速的发展,其中《环境会计指南2005》的颁布更是标志着日本的环境会计已经发展到了世界领先水平。分析日本环境会计的发展及实施现状,结合我国的实际情况提出了一些可供借鉴的建议。

Japan was once a leading country of environmental pollution and public hazard,which had a bad reputation even at the end of the 1960 s. From the 1980 s on,by strict environment legislation and law enforcement and with the help of effective policy guidance,Japan has successfully reduced and controlled environmental pollution by utilizing the capital market mechanism. In the meantime,perfect environment accounting system has been established and environment accounting has developed rapidly. The promulgation of Environment Accounting Guidance 2005 marked the leading status of Japanese environment accounting in the world. Based on the analysis of the actual development and implementation of Japan＇s？ environment accounting,this paper intends to put forward some suggestions for our reference,all of which are in accordance with China＇s reality.