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

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