우리 나라 企業의 環境會計 適用可能性에 관한 硏究 = (An) Empirical study on the perception of korean company's managers for environmental accounting practices

다국어 초록 (Multilingual Abstract)

Accounting is basically the process to measure and report the results from economic activity of enterprises that is a part of social phenomenons. This reporting responsibility is occurred by motive which enterprise, first of all, want to be released from financial trust charge by means of reporting the results of management about suppliers of materials like stockholders or creditors. However, present enterprises only playing the role as source of income for life maintaining of profit-loss relationship groups which takes part in management activity of enterprise directly or indirectly.
In terms of this, the range in the accounting reports of enterprises' responsibility also need to extend from ones like stockholders or creditors who has the direct profit-loss relationship about financial trust charges to masses who has nothing to do with legal contract relationship as well as an employee and connection. Today, in many countries there are efforts to establish the environmental reports and standard observance reports or environmental costing and related accounts in present accounting system, and to fulfillment the environmental managements and environmental inspection. Moreover, we can think that accounting report systems of formal form like Akobilanz or continuous maintenance accounting etc. have been designed in this way.
I researched recognition and disclosure about particularly environmental expenses, environmental debits and environmental cost among the Korea environmental accounting in this study. And I go side by side with literature studies and actual conditions researches about measurabilities disclosure method of environmental accounting information. So, the purpose of this study is to establish the new model about environmental expenses, measurabilities and recognition of debits and methods of disclose, using the books, theses, reports, law books, and so on related with the accounting and the accounting standard of the each country as my references.
Traditional accounting cannot be recognized environmental informations in the present financial reports because of as follows.
1) The informations which is recognized in traditional financial reports have great influence on determination of information users.
2) The definition of entity assumption, assets and expenses is also reason that traditional accounting system cannot recognize expenses expenditure related with environment or environmental debits.
3) The problems of measurabilities are also limitation that traditional accounting system cannot recognize the environmental problems.
I established some hypotheses as follows for researching accounting recognition about environmental problems which are important as social charge of enterprises in the views of measurabilities of environmental accounting informations and disclosure.
1) I established some hypotheses for researching the difference of recognition of accounts man by each group about measurabilities of environmental accounting informations.
Hypothesis Ia : There is no difference of recognition of accounts man by each group about the measurabilities reasons of environmental expenses items.
Hypothesis Ib : There is no difference of recognition of accounts man by each group about the payment ways of environmental expenses items.
2) I researched the problems on the measurabilities of the environmental accounting informations through the four questions : division difficulty of environmental expenses items, determination difficulty about reversion terms of environmental expenses, worthlessness as money and unfixed character of low frequency environmental expenses in the occurrence of environmental expenses.
Hypothesis II : There is no difference of recognition of accountant by each group about the problems on the measurabilities of environmental expenses.
3) I established hypothesis for testifying what methods does accounts man like, as to disclosure methods of environmental accounting informations in the enterprises which are researched.
Hypothesis III : There is no difference of recognition of accounts man by each group about the disclosure methods of environmental expenses items.
We can generally summarize the presentation of information analysis on the environmental accounting as follows.
1) We can judge the account men by each group that they will choose the methods to treat it with the existing accounting system in the measurabilities and disclosure, if they are given the concrete items of environmental expenses.
2) Therefore, if we choose the methods which is considered the practical views about environmental activity and the characters of account men by each group, it is more possible to extract the agreement on the measurabilities and disclosure than any other social accounts fields.
3) It had better change the methods which are inclusively approaching to all fields of enterprises social accounting into the methods which closely approach to field by field for effective development of measurabilities and disclosure methods.
4) There should be legal supply on the measurabilities and disclosure, since enterprises positively show the characters of accounting treatment as to the restricted environmental expenses of government.
These limitations are resulted from this study, as follows.
1) It needs to establish the legal standard according to inner possession of environmental expenses.
2) It needs to propose the models according to disclosure on the environmental expenses.
3) It needs to make the system of disclosure methods for dividing the differences of recognition by type on the occurrence of environmental expenses.

목차 (Table of Contents)

• 목차
• 第1章 序論 = 5
• 第1節 問題의 提起 = 5
• 第2節 硏究의 目的 = 6
• 第3節 硏究方法 및 構成 = 7
• 第2章 環境會計情報에 대한 理論的 背景 = 8
• 第1節 環境會計情報의 理論的 體系 = 8
• 1. 기업사회회계의 개념과 환경회계의 생성 = 8
• 2. 환경회계의 의의 = 8
• 3. 환경회계의 영역 = 10
• 4. 환경문제의 특성 = 12
• 5. 현행환경회계실무상의 환경회계정보 = 17
• 第2節 우리나라 環境法令體系 = 19
• 1. 의의 = 19
• 2. 연혁 및 주요내용 = 20
• 第3節 環境會計의 國際的 動向 = 23
• 1. UNOECDEU의 환경보고 = 23
• 2. 미국의 환경보고 = 29
• 3. 영국의 환경보고 = 37
• 4. 우리나라의 환경보고 = 42
• 第3章 環境會計情報의 測定과 公示 = 55
• 第1節 環境費用의 公示 = 55
• 1. 환경재무회계정보의 공시방법 = 55
• 2. 환경원가의 정의 = 57
• 3. 환경비용의 분류 = 62
• 4. 환경비용의 내부화와 과목별 분석 = 66
• 第2節 環境負債의 公示 = 70
• 1. 환경부채의 공시제도 = 70
• 2. 재무제표상의 기타공시 = 73
• 第4章 實證分析과 結果 = 74
• 第1節 環境會計情報의 先行硏究 = 74
• 1. 사회적 비용과 사회감사의 연구 = 75
• 2. 공해문제에 대한 산업별 특성의 연구 = 77
• 第2節 硏究假說의 設定 = 80
• 第3節 標本의 選擇 = 83
• 1. 신뢰도검정과 적합도 검정 = 86
• 第4節 分析結果와 解釋 = 87
• 1. 환경보전의 사회적 책임수행에 대한 가설 검정 = 88
• 2. 환경보전의 사회적 책임영역항목 중요도에 대한 가설 검정 = 91
• 3. 환경보전비용의 측정에 대한 인식 = 93
• 4. 환경보전비용의 공시에 대한 인식 = 100
• 第5節 分析結果의 要約 = 103
• 第5章 結論 = 111
• 附錄 = 116
• 設問紙 = 131
• 參考文獻 = 140
• ABSTRACT = 146