日本環(huán)境管理會(huì)計(jì)實(shí)務(wù)【外文翻譯】

1、1本科畢業(yè)論文（設(shè)計(jì)）外文翻譯外文題目ENVIRONMENTALMANAGEMENTACCOUNTINGRACTICESINJAPAN外文出處ImplementingEnvironmentalManagementAccounting2005:321342外文作者KATSUHIKOKOKUBU、ERIKONASHIOKA原文：原文：ENVIRONMENTALMANAGEMENTACCOUNTINGPRACTICESINJAPAN1、INT

2、RODUCTIONInJapantwogovernmentalenvironmentalaccountinginitiativeshavebeentheprimaryagentsfpromotingdisseminatingproducingthosepracticesfprivatesects.OneistheMinistryoftheEnvironment(MOE)initiativetheotheristheMinistryofE

3、conomyTradeIndustry(METI)initiative.TheMOEinitiativeemphasizestheapplicationofenvironmentalaccountingtocommunicationwithexternalstakeholderstheMETIinitiativeemphasizesinternalapplicationsofenvironmentalaccountingwhichise

4、nvironmentalmanagementaccounting(EMA).TheMOEinitiativeprecedestheMETIinitiativeMOEpublishedaninterimreptin1999environmentalaccountingguidelinesin2000whereasMETIpublisheditsenvironmentalmanagementaccountingwkbookin2002.Th

5、erefeexternalenvironmentalaccountinghasbeenmediffusedthanEMAinthiscountry.TheMOEinitiativeundeniablyinfluencedenvironmentalaccountinginfmationdisclosureinthefmofcpateenvironmentalrepts.AsKokubuetal.(2003)showedenvironmen

6、talaccountinginfmationdisclosuresincpateenvironmentalreptswereheavilyinfluencedincontentfmatbytheMOE3Thececontentsoftheenvironmentalaccountingguidelinesconcernenvironmentalcostsbenefits.Theenvironmentalcostsaddressedbyth

7、eguidelinesarelimitedtoenvironmentalconservationcostsdonotincludeeithermaterialcostssocialcosts.Specificallytheguidelinessetoutaddresssevencategiesofenvironmentalconservationcosts:1Businessareacosts:environmentalconserva

8、tioncostfcontrollingtheenvironmentalimpactsthatarecausedwithinabusinessareabyproductionserviceactivities.2Upstreamdownstreamcosts:environmentalcostfcontrollingenvironmentalimpactsthatarecausedintheupstreamdownstreamasare

9、sultofproductionserviceactivities.3Managementactivitycosts:environmentalcostinmanagementactivities.4Researchdevelopmentcosts:environmentalcostinresearchdevelopmentactivities.5Socialactivitycosts:environmentalcostinsocial

10、activities6Environmentaldamagecosts:environmentalcostscrespondingtoenvironmentaldamages.7OthersRegardingenvironmentalconservationbenefitstheguidelinesclassifytheseintofourcategies:(1)environmentalconservationbenefitsconc

11、erninginputresources(2)environmentalconservationbenefitsconcerningenvironmentalimpactswastesfrommainbusinessactivities(3)environmentalconservationbenefitsconcerningproductsservicesofthecompany(4)otherbenefits.Theseenviro

12、nmentalconservationbenefitsareinprincipletobedisclosedasacontrasttoenvironmentalcosts.Theeconomicbenefitsspecifiedbytheguidelinesareclassifiedinto“economicbenefitscalculatedonacrediblebasis”“economicbenefitsbasedonhypoth