공적 분야의 환경회계에 관한 연구

A Study on Environmental Accounting of Public Sector: Focused on Case of Local Government in Japan

It is not easily found out the environmental accounting which is adopted by local government in Korea. Accordingly, the purpose of this study is to suggest some methods to construct the environmental management system which is originally designed for the local government. Therefore this study presents preliminary comparisons of the environmental accounting system adopted by local government in Japan. And this study develops the successful cases about introduction of the environmental accounting by local government that should be taken into consultation. Besides, it shows direction and prospect for the adoption of environmental accounting by local government through plenty of the successful cases in Japan.