廃棄物・環境と会計　　廃棄物会計基準の策定―論点と課題―

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タイトル別名
  • Preparing Full-cost Accounting Guidelines for Municipal Solid Waste Management and Other Related Issues
  • ハイキブツ カイケイ キジュン ノ サクテイ ロンテン ト カダイ
  • ―論点と課題―

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説明

The Ministry of the Environment has prepared the Full-cost Accounting Guidelines for Municipal Solid Waste Management (MSWM) . This paper discusses the background for the introduction of full-cost accounting (FCA) in Japan and gives a commentary on FCA guidelines. It provides the major points of this issue, including purpose, structure, scope and method, based on the comments and discussions of the preparation committee for the Guidelines. The FCA Guidelines are the first step in allowing the local government to report its “true MSWM cost” and offer public accountability, which is expected to close the gap between tax-paying and the benefits of MSWM service. The introduction of FCA can be considered a form of reconstruction for MSWM, from government-oriented to governance-oriented. Finally, the paper discusses the need for capacity development so that the new social scheme based on the MSWM accounting system can function.

収録刊行物

  • 廃棄物学会誌

    廃棄物学会誌 18 (4), 199-204, 2007

    一般社団法人 廃棄物資源循環学会

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