It has been 8 years since Kyoto Protocol was introduced in 1997. With the enforcement of Kyoto Protocol, Korean companies have been performing the research and adoption of Environmental Accounting. However, it is not easily found out environmental accounting is adopted by local government and studied even though regional environmental issues should be put on importance. Accordingly, this essay develops the theories about introduction of environmental accounting by local government that should be taken into consideration. Besides, it shows direction and prospect for the adoption of environmental accounting by local government through plenty of the successful cases in Japan.
Ⅰ. 서론
Ⅱ. 우리나라 환경회계의 태동과 인식
Ⅲ. 환경문제에 대한 지방자치단체의 대응
Ⅳ. 환경정책 평가로서 일본의 환경회계 도입
Ⅴ. 환경보전 정책평가 시스템인 환경회계
Ⅵ. 결론
참고문헌
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