Constructing Environmental Accounting as a Supporting System for an Environmental Policy Making of Central and Local Government
Project/Area Number |
20530404
|
Research Category |
Grant-in-Aid for Scientific Research (C)
|
Allocation Type | Single-year Grants |
Section | 一般 |
Research Field |
Accounting
|
Research Institution | Yokohama National University |
Principal Investigator |
OMORI Akira Yokohama National University, 経営学部, 准教授 (00340141)
|
Project Period (FY) |
2008 – 2010
|
Project Status |
Completed (Fiscal Year 2010)
|
Budget Amount *help |
¥3,120,000 (Direct Cost: ¥2,400,000、Indirect Cost: ¥720,000)
Fiscal Year 2010: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2009: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2008: ¥1,300,000 (Direct Cost: ¥1,000,000、Indirect Cost: ¥300,000)
|
Keywords | 環境会計 / ミクロ・マクロリンク / SNA(国民勘定体系) / 環境・経済統合会計 / 環境基本計画 / 政府・自治体環境会計 / 政府会計 / 環境・経済統合会計(SEEA) / 環境マネジメントシステム / ミクロ、メゾ、マクロ会計 / SNA(国民勘定体) / ハイブリッド型勘定 / 一般政府部門 / 自治体環境会計 / 環境・経済統合勘定(SEEA) / ミクロ環境会計 / 環境調整済指標 |
Research Abstract |
This study proposes an environmental accounting framework for central and local governments. This framework is expected to contribute to planning and evaluating the environmental policies and programs for the governments. It can be said that one of the characteristics of the governmental environmental administration activities consists of two different aspects of environmental management ; organizational environmental conservation and environmental policy and program. In order to manage abovementioned dual aspects of environmental administrations efficiently and effectively, it is proposed that close linkage between the environmental budgeting as ex ante management method and environmental accounting as ex post management method has to be done.
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Report
(4 results)
Research Products
(21 results)