外文翻译日本环境管理会计实务.docx
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外文翻译日本环境管理会计实务.docx
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外文翻译日本环境管理会计实务
外文翻译--日本环境管理会计实务
本科毕业论文(设计)
外文翻译
外文题目ENVIRONMENTALMANAGEMENT
ACCOUNTINGRACTICESINJAPAN
外文出处ImplementingEnvironmentalManagement
Accounting,2005:
321-342
外文作者KATSUHIKOKOKUBU、ERIKONASHIOKA
原文:
ENVIRONMENTALMANAGEMENTACCOUNTINGPRACTICESINJAPAN
1、INTRODUCTION
InJapantwogovernmentalenvironmentalaccountinginitiativeshavebeentheprimaryagentsforpromoting,disseminatingandproducingthosepracticesforprivatesectors.OneistheMinistryoftheEnvironmentMOEinitiativeandtheotheristheMinistryofEconomy,TradeandIndustryMETIinitiative.TheMOEinitiativeemphasizestheapplicationofenvironmentalaccountingtocommunicationwithexternalstakeholders,andtheMETIinitiativeemphasizesinternalapplicationsofenvironmentalaccounting,whichisenvironmentalmanagementaccountingEMA.
TheMOEinitiativeprecedestheMETIinitiative;MOEpublishedaninterimreportin1999andenvironmentalaccountingguidelinesin2000,whereasMETIpublisheditsenvironmentalmanagementaccountingworkbookin2002.Therefore,externalenvironmentalaccountinghasbeenmorediffusedthanEMAinthiscountry.
TheMOEinitiativeundeniablyinfluencedenvironmentalaccountinginformationdisclosureintheformofcorporateenvironmentalreports.AsKokubuetal.2003showed,environmentalaccountinginformationdisclosuresincorporateenvironmentalreportswereheavilyinfluencedincontentandformatbytheMOEenvironmentalaccountingguidelines.
Ontheotherhand,Kokubuetal.2003revealedthattheuseofenvironmentalaccountingforcorporatemanagementpurposesinJapanisnotsowidespread.TheyarguedthatthedevelopmentofEMAwascriticallyimportantforcorporatemanagement.However,thesurveyofKokubuetal.2003wasconductedbeforethepublicationoftheMETIworkbook.Beforethepublication,theenvironmentalaccountingknowledgeofJapanesecompanieswasrestrictedtothetoolsandmethodsdiscussedintheMOEguidelines,companieshadlittleknowledgeofthespecializedEMAtoolsandmethods.
Thepurposeofthepaperistore-examinetheJapanesecorporatepracticesofenvironmentalaccountingoneyearafterreleasingtheMETIworkbookbyaquestionnairesurveyandtoanalyzesomefactorstopromoteenvironmentalmanagementaccountingpractices.Beforediscussingtheresultsofthesurveywewillbrieflyexplainthetwogovernmentalinitiativesonenvironmentalaccounting.
2GOVERNMENTALINITIATIVESONENVIRONMENTALACCOUNTING
2.1MOEInitiative
MOEstarteditsfirstenvironmentalaccountingprojectin1997.Itformedanenvironmentalaccountingcommitteeandin1999publishedaninterimreportMOE,1999.MOErevisedthereportandreleasedtheenvironmentalaccountingguidelinesin2000MOE,2000.Theseguidelinesarenotmandatory.TheirmainpurposeistoencourageJapanesecompaniestodiscloseenvironmentalaccountinginformationtothepublicviavoluntarycorporateenvironmentalreports.Whiletheguidelinesrefertothemanagerialfunctionofenvironmentalaccounting,theyplacemuchmoreemphasisonexternalreporting/disclosure.TheMOEissuedrevisedguidelinesinMarch2002.Therevisionswerenotmajor,andweremainlyconcernedwithimprovingclassificationandmeasurementofenvironmentalbenefits.Inadditiontotheenvironmentalaccountingguidelines,MOEpublishedvoluntaryenvironmentalreportingguidelinesin2001MOE,2001.Theenvironmentalreportingguidelinessetouttheinformationthatshouldbedisclosedinanenvironmentalreport;environmentalaccountinginformationisonedisclosurecategory.
Thecorecontentsoftheenvironmentalaccountingguidelinesconcernenvironmentalcostsandbenefits.Theenvironmentalcostsaddressedbytheguidelinesarelimitedtoenvironmentalconservationcostsanddonotincludeeithermaterialcostsorsocialcosts.Specifically,theguidelinessetoutandaddresssevencategoriesofenvironmentalconservationcosts:
1Businessareacosts:
environmentalconservationcostforcontrollingtheenvironmentalimpactsthatarecausedwithinabusinessareabyproductionandserviceactivities.
2Upstream/downstreamcosts:
environmentalcostforcontrollingenvironmentalimpactsthatarecausedintheupstreamordownstreamasaresultofproductionandserviceactivities.
3Managementactivitycosts:
environmentalcostinmanagementactivities.
4Researchanddevelopmentcosts:
environmentalcostinresearchanddevelopmentactivities.
5Socialactivitycosts:
environmentalcostinsocialactivities
6Environmentaldamagecosts:
environmentalcostscorrespondingtoenvironmentaldamages.
7Others
Regardingenvironmentalconservationbenefits,theguidelinesclassifytheseintofourcategories:
1environmentalconservationbenefitsconcerninginputresources,2environmentalconservationbenefitsconcerningenvironmentalimpactsandwastesfrommainbusinessactivities,3environmentalconservationbenefitsconcerningproductsandservicesofthecompany,4otherbenefits.Theseenvironmentalconservationbenefitsare,inprinciple,tobedisclosedasacontrasttoenvironmentalcosts.
Theeconomicbenefitsspecifiedbytheguidelinesareclassifiedinto“economicbenefitscalculatedonacrediblebasis”and“economicbenefitsbasedonhypotheticalcalculation”.Theformerincludessomesavingsandrevenuesfromenvironmentalprotectionactivities.Thelatterincludesuncertainbenefitssuchasriskavoidancebenefits.Theguidelinesrequirethecompanytodiscloseonlyeconomicbenefitscalculatedonacrediblebasis,butleaveitopenforcompanies,iftheywish,todisclosetheeconomicbenefitsbasedonhypotheticalcalculationwithoutanyadditionalguidance.
Theguidelinesprovidethreeformatsforanenvironmentalaccountingstatementwithinacorporateenvironmentalreportasfollows:
FormatA:
environmentalcostonly
FormatB:
environmentalcostandenvironmentalconservationbenefits
FormatC:
environmentalcost,environmentalconservationbenefitsandeconomicbenefits
FormatCisthemostcomprehensiveoption,andisrecommendedifthecompanyhasthecapacitytoreportatthislevel.
TheMOEguidelineshavestronglyinfluencedthevoluntaryenvironmentalreportingpracticesofJapanesecompanies.KokubuandNashioka2001examinedthedisclosureofenvironmentalaccountinginformationbyJapanesecompanies.Theyaskedall1,430companieslistedinthefirstsectionoftheTokyoStockExchangetoprovideacopyofanycorporateenvironmentalreport.Thestudycollected257reports18%publishedin2000.5.Thepercentageofthecompaniespublishingenvironmentalreportswasnotsohigh.However,amongthese257companies,184companies71%disclosedenvironmentalaccountinginformation.Furthermore,theauthorsfoundthatamajorityofthosecompaniesdisclosingenvironmentalaccountinginformationfollowedtheMOEenvironmentalaccountingguidelines.
2.2METIInitiative
METIformedanenvironmentalaccountingcommitteein1999,thesecretariatofwhichistheJapanEnvironmentalManagementAssociationforIndustryJEMAI.Thecommitteeconductedathree-yearresearchprojecttodevelopEMAtoolssuitedtoJapanesecompanies.TheprojectwascompletedinMarch2002andMETIpublishedthe“Environmentalmanagementaccountingworkbook”inJuneasthefinalproductofthecommittee.WhereastheMOEinitiativeplacesmoreimportanceontheexternaluseofenvironmentalaccounting,theMETIprojectfocusedexclusivelyontheinternalmanagementfunctionsofenvironmentalaccountingwithincompanies.Afterreleasingtheworkbook,METIhascontinueditsEMAwork.Anewcommitteeonthisissueisexaminingcasestudiesanddevelopingmoresimplifiedmethodsforsmallandmediumenterprises.
TheMETIworkbookisthefirstbookonEMAinJapan.Itconsistsofthefollowingsevensections.
Section1:
Aframeworkforenvironmentalmanagementaccounting
Section2:
Environmentalcapitalinvestmentappraisal
Section3:
Environmentalcostmanagement
Section4:
Materialflowcostaccounting
Section5:
Lifecyclecosting
Section6:
Environmentalcorporateperformanceevaluation
Section7:
Forfurtherdevelopment
ThecontentsofthemainsectionsoftheworkbookSection2to6willbebrieflyexplained.
Section2discussesenvironmentalcapitalinvestmentappraisal.Thissectionintroducessomeconventionalappraisaltoolssuchasdiscountedcashflowmethodsandapaybackmethodinthisarea,andthenintegrateseconomicinformationandenvironmentalperformanceinformationthattheinvestmentisexpectedtoachieve.Theworkbookproposesanewformatforenvironmentalinvestmentappraisalincludingnotonlycashflowinformationbutquantitativeenvironmentalinformation.
Section3isdividedintotwoparts:
environmentalqualitycostingandenvironmentaltargetcosting.Regardingenvironmentalqualitycosting,METIdevelopedthe“environmentalcostmatrix”,anewformatforcapturingenvironmentalqualitycostinginformation.ThematrixisintendedtoorganizethecostsandbenefitssetoutbytheMOEenvironmentalaccountingguidelinesinaclearway,asisexpectedtobeparticularlyusefulinbudgeting.Environmentaltargetcostingisamethodforaddingsomeenvironmentalelementstotraditionaltargetcosting.Thismethodsupportscorporateactivitiesofdesignanddevelopmentofenvironmental-consciousproductsintermsofproductcosts.TheworkbookproposedaframeworkforconstructingthemethodsandprovidesanumberofcasestudiesincludingSony,IBMandCanon.
MaterialflowcostaccountingisthemainthemeofSection4.MaterialflowcostaccountingwasoriginallydevelopedinGermanyStrobelandRedmann,2001,andtheauthorsoftheworkbookintroducedthistoolintosomeJapanesecompaniesKokubuandNakajima.Thesepilote
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