抄録
We considered the outline of introduction and implementation of environmental accounting at companies and other organizations. Many companies disclose their environmental accounting data in accordance with the guidelines of the Ministry of the Environment in environmental reports. However, there are no farms introducing environmental accounting into management, because the guidelines do not apply to farm management directly when the farm size is very small. Environmental accounting in farm management has to contain indicators for farm products transportation (food miles), energy productivity, water use productivity, farm products nutrition balance at farm, and so on, besides three main statements: (1) environmental conservation cost, (2) environmental conservation benefit, (3) economic benefit associated with environmental conservation activities. We can use environmental accounting by farm management for not only disclosure purposes but also to determine the agricultural environmental policy. Uses of the agricultural policy are the direct payment to environmental conservation activities and an appropriate evaluation of agriculture environment assets. It is our task from now on to construct a concrete environmental accounting method in farm management.
