環境汚染의 對策과 會計的 性格에 관한 硏究 = A Study on the Accounting for Encironmental Costs: A Economic Viewpoint

다국어 초록 (Multilingual Abstract)

The objectives of this paper is to define the environmental pollution on the point of economic view and to find out the economic measures to the taken against environmental pollution and to classifying the counterpart posture for the environmental pollution of the pollution producing cooperation and to understand accounting characteristics of environmental cost and to suggest the problems in the recognition and measurement and disclosure of environmental costs.
The contents are as follows.
Ⅰ. Introduction
Ⅱ. The economic view of environmental pollution and measures to be taken against environmental pollution
Ⅲ. Economic influencing analysis relating to the pollution producing cooperation by environmental pollution.
Ⅳ. The recognition and measurement of environmental cost and the function and model of environmental accounting information.
Ⅴ. Conclusion

목차 (Table of Contents)

• Ⅰ. 序論
• Ⅱ. 環境汚染의 見解와 그 對策의 類型化
• 1. 生活環境의 意味와 環境汚染對策의 類型化
• 2. 環境汚染의 市場制度化
• 3. 피그式 政策의 政策效果의 比較
• Ⅲ. 環境汚染이 汚染發生企業에 미치는 經濟的 影響分析
• 1. 環境汚染圖式의 企業側 適用
• 2. 環境汚染關聯費用과 企業賣出額과의 關係
• 3. 汚染防止에 대한 企業의 對應姿勢의 類型化
• Ⅳ. 環境코스트의 認識測定과 役割 및 模型
• 1. 汚染防止費支出의 傳統 會計學的 性格
• 2. 環境汚染防止費用의 會計處理와 公示
• 3. 環境會計情報의 役割과 模型
• Ⅴ. 要約 및 結論