外文翻译日本环境管理会计实务

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1、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ENVIRONMENTALMANAGEMENTACCOUNTINGRACTICESINJAPAN外文出处ImplementingEnvironmentalManagementAccounting,2005:321-342外文作者KATSUHIKOKOKUBU、ERIKONASHIOKA原文：ENVIRONMENTALMANAGEMENTACCOUNTINGPRACTICESINJAPAN1、INTRODUCTIONInJapant

2、wogovernmentalenvironmentalaccountinginitiativeshavebeentheprimaryagentsforpromoting,disseminatingandproducingthosepracticesforprivatesectors.OneistheMinistryoftheEnvironmentMOEinitiativeandtheotheristheMinistryofEconomy,TradeandIndustryMETIinitiative

3、.TheMOEinitiativeemphasizestheapplicationofenvironmentalaccountingtocommunicationwithexternalstakeholders,andtheMETIinitiativeemphasizesinternalapplicationsofenvironmentalaccounting,whichisenvironmentalmanagementaccountingEMA.TheMOEinitiativeprecedest

4、heMETIinitiative;MOEpublishedaninterimreportin1999andenvironmentalaccountingguidelinesin2000,whereasMETIpublisheditsenvironmentalmanagementaccountingworkbookin2002.Therefore,externalenvironmentalaccountinghasbeenmorediffusedthanEMAinthiscountry.TheMOE

5、initiativeundeniablyinfluencedenvironmentalaccountinginformationdisclosureintheformofcorporateenvironmentalreports.AsKokubuetal.2003showed,environmentalaccountinginformationdisclosuresincorporateenvironmentalreportswereheavilyinfluencedincontentandfor

6、matbytheMOEenvironmentalaccountingguidelines.Ontheotherhand,Kokubuetal.2003revealedthattheuseofenvironmentalaccountingforcorporatemanagementpurposesinJapanisnotsowidespread.TheyarguedthatthedevelopmentofEMAwascriticallyimportantforcorporatemanagement.

7、However,thesurveyofKokubuetal.2003wasconductedbeforethepublicationoftheMETIworkbook.Beforethepublication,theenvironmentalaccountingknowledgeofJapanesecompanieswasrestrictedtothetoolsandmethodsdiscussedintheMOEguidelines,companieshadlittleknowledgeofth

8、especializedEMAtoolsandmethods.Thepurposeofthepaperistore-examinetheJapanesecorporatepracticesofenvironmentalaccountingoneyearafterreleasingtheMETIworkbookbyaquestionnairesurveyandtoanalyzesomefactorstopromoteenvironmentalmanagementaccountingp