환경회계 도입 효과에 관한 연구

A Study on the Effects of Introducing Environmental Accounting

본 연구는 우리나라 환경회계 도입의 효과를 도출하고자 하였다. 그러한 목적을 달성하기 위하여 외국 우수기업의 환경회계 도입실태 및 도입에 따른 효과를 살펴보고, 국내 기업에 대해서는 종합사항과 단계별 사항으로 분류하여 전과정분석 여부를 심층 조사하고 그에 따른 효과를 알아 보았다. 주요 연구결과는 다음과 같다. 첫째：대기오염물질 배출량이 감소하였다. 둘째：제조원가의 절감효과를 가져왔다. 셋째：폐기물 발생량이 감소 하였다. 그러나 아직 우리나라는 환경회계도입 초기단계에 있기 때문에 환경원가회계를 도입하고 있는 기업이 많지 않았으며, 도입 하고있는 기업이라 하더라도 환경원가가 제품제조에 미치는 영향이라든가, 환경회계 도입에 따른 경제적 효과등에 대한 구체적 사항이 미비하였다.

This study is to extract the effects of introducing the environmental accounting for the companies in Korea. In order to achieve this objective, I have first looked into the present status of the outstanding companies in foreign countries that have already adopted environmental accounting system. Then, for domestic companies already having this system, I have conducted in-depth research on whether or not they have taken up life cycle analysis, and tried to understand the effects of environmental accounting by dividing them into comprehensive items and hierachical ones. Important findings of this study are as follows： First, the quantity of air-pollutants has decreased. Second, it has brought about an effect of manufacturing cost reduction. Third, there has been a reduction in the waste generation. As our country is still in its initial stage of introducing environmental accounting system, however, the number of companies actually adopting this system is small. And even with the companies adopting the environmental cost system, there are not enough substantiated evidences about the environmental cost affecting the product manufacturing, as well as about the overall economic effects to be expected for the companies by introducing this accounting system.