日本电企环境会计信息披露情况日本和我国都属于环境会计研究起步晚的国家,但是由于日本政府对环境会计和会计信息披露的重视和大力支持,目前已处于国际领先水平。日本电力企业环境会计信息披露主要侧重于“环境成本”和“环境业绩信息”这两方面的内容。“环境成本”主要以环境成本和环境保护经济收益为主。“环境业绩信息”主要有:环境目标、环境政策、环境法规遵循情况、原材料和能源使用量、废弃物排放量、再循环利用量、环境管理系统及其标 Japanese Electricity Enterprise Environmental Accounting Information Disclosure Both Japan and China belong to the late start of environmental accounting research. However, due to the emphasis and support of Japanese government on environmental accounting and accounting information disclosure, Japan is now at an advanced level in the world. Japanese electric power enterprises environmental accounting information disclosure mainly focuses on two aspects of “environmental cost” and “environmental performance information”. “Environmental costs ” mainly based on environmental costs and environmental benefits of economic benefits. “Environmental performance information ” are: environmental goals, environmental policies, compliance with environmental laws and regulations, raw materials and energy use, waste emissions, recycling, environmental management system and its standard