JP2002366723A - Environmental accounting supporting system, environmental audit supporting device and environmental accounting report preparation supporting method - Google Patents

Abstract

PROBLEM TO BE SOLVED: To support environmental accounting to be carried out by a plurality of persons. SOLUTION: In the financial accounting and environmental accounting supporting device 11 connects financial data are related to a registration number by the financial accounting DB device 13 of the financial data as environmental cost data and registered in an environmental accounting DB device 14 according to adding-up instruction to an environmental cost received by the user associated with the registration of the financial data received from a user (a person in the financial section of a company A). An environmental accounting supporting device 12 receives environmental effect data which has to be added up to an environmental effect from a user (a person in the environmental section of registered person A) with the designation of environmental cost data registered in the DB device 14 and registers this to the DB device 14 in connection with designated environmental cost data.

Description

DETAILED DESCRIPTION OF THE INVENTION

[0001]

[0001] The present invention relates to a technology for supporting environmental accounting.

[0002]

2. Description of the Related Art In recent years, environmental accounting has been introduced, and information recorded in environmental accounting has been compiled and published in an environmental accounting report.
The number of companies that promote their approach to environmental issues is increasing. Regarding the framework and functions of environmental accounting,
For example, "Guidelines for Introduction of Environmental Accounting System (2000 Edition)" published by the Ministry of the Environment in May 2000, and "Environmental Accounting Guidebook II-Further Management of Business Management" published in March 2001 Examination of internal functions for utilization ~ ".

[0003]

The environmental costs in environmental accounting are costs and expenses entered for environmental measures and can be recorded on a balance sheet or a profit and loss statement. Therefore, it is preferable that accounting for environmental costs be performed by a specialist in financial accounting. In addition, it is preferable that an environmental cost audit is performed by an accounting audit specialist.

On the other hand, the environmental effects of environmental accounting are the effects obtained by environmental measures, such as the reduction of environmental pollutant emissions,
Environmental conservation effects expressed in physical units such as resource / energy savings and waste reduction, and environments expressed in monetary units such as contribution to business profits such as sales of recycled products, cost savings, and risk aversion. It is divided into the economic effects of conservation measures. The contribution to operating revenues, such as the sale of recycled products, can be recorded in the income statement, but most other effects are not recorded in the balance sheet or income statement. In addition, calculation and estimation of the environmental conservation effect and the amount of risk aversion require specialized knowledge. Therefore, it is preferable that the accounting for the environmental effect is performed by a specialist for environmental measures. It is preferable that the environmental effect audit is performed by an environmental audit specialist.

[0005] As described above, it is preferable that the environmental accounting and the audit for the environmental accounting are performed by a joint operation of a plurality of persons. However, the conventional environmental accounting system did not consider these points at all.

SUMMARY OF THE INVENTION The present invention has been made in view of the above circumstances, and an object of the present invention is to support environmental accounting and auditing on environmental accounting by joint work of a plurality of persons.

[0007] More specifically, a financial accounting specialist supports the accounting of environmental data recorded in financial accounting in environmental accounting, and the environmental accounting specialist records environmental data that is not included in financial accounting in environmental accounting. Is to help. It is another object of the present invention to support environmental cost audits by accounting audit specialists and to support environmental audits by environmental audit specialists.

[0008]

In order to solve the above-mentioned problems, the present invention provides an environmental accounting support system having a first environmental accounting support device and a second environmental accounting support device.

The first environmental accounting support apparatus cooperates with a financial accounting support system that receives financial data to be recorded in financial accounting from a user (for example, a financial accounting specialist) and registers the financial data in a financial accounting database. According to the received instruction, accounting instruction to the environmental cost of the financial data registered in the financial accounting database, the financial data, as environmental cost data, associating the financial data with the registration number in the financial database, the environmental accounting database register.

On the other hand, the second environmental accounting support device registers, from a user (for example, a specialist in environmental measures), environmental effect data to be included in the environmental effect in the environmental accounting database related to the environmental effect data. The received environmental effect data is registered together with the specified environmental cost data in the environmental accounting database in association with the specified environmental cost data.

According to this environmental accounting support system, a financial accounting specialist can perform accounting for environmental costs in conjunction with accounting for financial data in financial accounting. That is, if the financial data to be recorded in the financial accounting corresponds to the environmental cost, the specialist of the financial accounting can register the financial data in the environmental accounting database as the environmental cost data. On the other hand, a specialist for environmental measures can register the environmental effect data in the environmental accounting database in association with the environmental cost data that has already been registered in the environmental accounting database and has become a factor of the environmental effect data. Therefore, the efficiency of environmental accounting can be improved by the joint work of a plurality of persons.

Further, in order to solve the above problems, the present invention provides an environmental accounting audit support device for assisting the audit of environmental cost data registered in the environmental accounting database. This environmental accounting audit support apparatus receives designation of environmental cost data registered in the environmental accounting database from a user (for example, an accounting audit specialist), and associates the designated environmental cost data with the designated environmental cost data. Identify the registration number of the registered financial data, read all environmental cost data associated with the specified registration number from the environmental accounting database, and read the financial data of the registration number from the financial accounting database. To the user.

[0013] According to the environmental accounting audit support apparatus, the specialist of accounting audit can confirm that the environmental cost is included in the financial accounting. Therefore,
Environmental cost audits are easier.

Further, in order to solve the above-mentioned problems, the present invention provides an environmental accounting audit support device for assisting an audit of environmental effect data registered in the environmental accounting database. The environmental accounting audit support apparatus receives a specification of environmental effect data registered in the environmental accounting database from a user (for example, an environmental auditing specialist), and receives all environmental costs associated with the specified environmental effect data. Data is read from the environmental accounting database and presented to the user.

According to this environmental accounting audit support apparatus, an environmental auditing specialist can confirm the causal relationship between environmental effects and environmental costs recorded in environmental accounting. Therefore, auditing of environmental effects is facilitated.

[0016]

Embodiments of the present invention will be described below.

First, in order to facilitate understanding of the present embodiment,
An outline of environmental accounting will be described.

FIG. 1 is a diagram showing an example of items included in environmental accounting.

The environmental accounting is one of the frameworks for quantitatively evaluating a company or the like's efforts for environmental preservation, and comprises environmental costs 50 and environmental effects 60 as shown in FIG.

The environmental cost 50 is a cost or cost input for environmental measures, expressed in monetary amounts, and can be recorded on a balance sheet or a profit and loss statement. The environmental costs 50 are roughly classified into categories (approximately) 51, and include an in-business area cost, which is a cost for suppressing an environmental load generated in the business area by the production and service activities, and an upstream or an upstream cost associated with the production and service activities. Upstream / downstream costs, which are costs for controlling the environmental burden generated downstream, management activity costs, which are costs for management activities for environmental protection, and R & D, which are costs for research and development for environmental protection. Costs are classified into social activity costs, which are costs for social activities for environmental protection, and environmental damage costs, which are costs corresponding to environmental damage.

Further, as detailed categories (sub-items) 52, the business area cost includes pollution prevention costs such as equipment leasing costs, depreciation costs, and maintenance costs for pollution prevention, and global warming prevention and ozone depletion. Global environmental protection costs, which are costs for prevention and other environmental protection, and resource recycling costs, which are costs for saving water, reducing, recycling, and disposing of waste.

Further, as detailed categories (specific items) 52, upstream and downstream costs include products, products,
Costs that are different from normal purchasing activities that accompany the purchase of fuels and raw materials (so-called green purchasing), costs for recycling, collection, re-commercialization, and proper processing of products produced and sold, containers and packaging Such as recycling, collection, re-commercialization, and appropriate processing, and additional costs for providing environmentally friendly products and services.
Additional costs for lower environmental impact such as containers and packaging,
are categorized.

As detailed categories (subitems) 52, management activity costs include costs for environmental education for employees, costs for building, operating, and acquiring an environmental management system, and costs for environmental loads. The costs are divided into monitoring and measurement costs and personnel costs for environmental protection organizations and management activities.

As detailed categories (specific items) 52, social activity costs include costs for environmental improvement measures such as protection of nature, greening, beautification, and landscape preservation, environmental activity support performed by local residents, and environmental seminars for local residents. Social contribution costs, donations to and support for environmental conservation organizations, etc., and costs for the publication of environmental information and environmental advertisements.

As detailed categories (specific items) 52, environmental damage costs include costs for repairing soil pollution and natural destruction, provisions for environmental damages and insurance premiums, and reconciliation relating to environmental conservation. Gold, compensation, fines, and litigation costs.

On the other hand, the environmental effect 60 is an effect obtained by environmental measures. As a rough category (approximate) 61, the environmental effect is expressed by the amount of environmental protection and the amount of environmental protection by money. Economic effects, and are classified.

Further, as a detailed category (sub-item) 62, the environmental conservation effect is the environmental pollutant (NOX, COD).
), Harmful chemical substance emissions and transfers, greenhouse gas emissions, energy usage, waste emissions and disposal, etc. Effects within the business area, so-called green purchases, the amount of harmful chemical substances used, indicators related to products (recovery amount, decomposition time for recycling, etc.), recycle use amount, final disposal amount And upstream and downstream effects, which are environmental protection effects that occur upstream and downstream.

As detailed categories (sub-items) 62, the economic effects of environmental preservation measures include business profits from recycling in the production process and recycling of used products, cost savings due to energy saving in production and service activities, and production costs. Economic effects calculated based on solid grounds such as resource savings in the process and cost savings associated with recycling activities, profits by improving the image of the company, avoidance of environmental damage costs by avoiding risks, and companies by reducing the image of the company And economic effects based on hypothetical calculations, such as avoiding a decrease in the value of assets.

Of the environmental effects 60, economic effects calculated based on the basis can be recorded as profits in the income statement, but most other effects are those recorded in the balance sheet or income statement. is not.

Next, an environmental accounting report creation support system to which the present embodiment is applied will be described.

FIG. 2 is a schematic diagram of an environmental accounting report creation support system to which the present embodiment is applied.

In FIG. 2, a company A is a company that introduces environmental accounting, compiles information recorded in the environmental accounting into an environmental accounting report and publishes it, and thereby emphasizes its approach to environmental issues. The accounting auditing organization B performs an audit on the financial accounting of the company A and an audit on the environmental cost recorded in the environmental accounting. In addition, environmental auditing organization C
Performs an audit on the environmental effects recorded in the environmental accounting of the company A.

At the facility of the company A, a financial accounting / environmental accounting support device 11 used by a financial department employee to record financial data in financial accounting and environmental data to environmental accounting, and a person in the environmental countermeasures department. Registers an environmental accounting support device 12 used for accounting of environmental data in environmental accounting, a financial accounting DB (database) device 13 for registering financial data to be accounted for in financial accounting, and registers environmental data to be included in environmental accounting. The environmental accounting DB device 14 is connected to each other via a LAN (local area network) 16. The LAN 16 is connected to a WAN (Wide Area Network) 40 via a GW (Gateway) 15.

FIG. 3 shows a financial accounting / environmental accounting support device 11.
3 is a schematic functional block diagram of FIG.

As shown, the financial accounting / environmental accounting support device 11 is a LAN / IF for connecting to a LAN 16.
(Interface) unit 110 and registering financial data to be recorded in financial accounting in financial accounting DB device 13 via LAN / IF unit 110, or tabulating financial data registered in financial accounting DB device 13 And a financial accounting processing unit 111 for outputting the results, based on the financial data to be recorded in the financial accounting, data to be recorded in the environmental accounting as environmental costs, and a reliable basis for the economic effect on environmental conservation. The data to be included in the environmental accounting as the economic effect calculated in the above is registered in the environmental accounting DB device 14 via the LAN / IF unit 110 or the environmental accounting DB device 1
4 includes an environmental accounting processing unit 112 for totalizing the environmental data registered in 4 and outputting the result, an instruction receiving unit 113 for receiving an instruction or data input from a user, and a display unit 114.

FIG. 4 is a schematic functional block diagram of the environmental accounting support device 12.

As shown, the environmental accounting support device 12
Is a LAN / IF unit 120 for connecting to the LAN 16.
And data on environmental effects that are not included in financial accounting (economic effects based on hypothetical calculations of environmental conservation effects and economic effects on environmental conservation).
An environmental accounting processing unit 122 registered in the environmental accounting DB device 14 via the IF unit 120, an instruction receiving unit 123 receiving an instruction or data input from a user, a display unit 124,
Having.

FIG. 5 is a schematic functional block diagram of the financial accounting DB device 13.

As shown, the financial accounting DB device 13
Is a financial accounting DB 133 for registering financial data.
And a LAN / IF unit 130 for connecting to the LAN 16
For registering the financial data sent from the financial accounting / environmental accounting support device 11 in the financial accounting DB 133 or reading out the financial data from the financial accounting DB 133 and transmitting the data to the financial accounting / environmental accounting support device 11 Financial Accounting D
B management unit 132.

FIG. 6 is a diagram showing an example of the registered contents of the financial accounting DB 133.

In the example shown in FIG. 6, one record (financial data) is composed of a plurality of fields 1331 to 1337. In the field 1331, a unique registration number (for example, a serial number) is registered for one record.
In the field 1332, the processing date of the record (the date of registration in the financial accounting DB 133) is registered. Field 13
In 33, the classification of deposits and withdrawals is registered. Field 13
In the field 34, the name of the subject targeted by the financial data is registered. In the field 1335, the payee name is registered in the case of payment, and the receipt name is registered in the case of payment. In the field 1336, a supplementary explanation of the financial data is registered. In the field 1337, the amount is registered.

FIG. 7 is a schematic functional block diagram of the environmental accounting DB device 14.

As shown, the environmental accounting DB device 14
Is an environmental cost DB 142 for registering environmental costs.
And an environmental effect DB 143 for registering environmental effects,
A LAN / IF unit 140 for connecting to the LAN 16,
The environmental data sent from the financial accounting / environmental accounting support device 11 and the environmental accounting support device 12 are stored in an environmental cost DB1.
42 and the environmental cost DB 143.
Environmental accounting DB management unit 14 for reading environmental data from B142 and environmental effect DB 143 and transmitting the data to financial accounting / environmental accounting support device 11 or environmental accounting support device 12
And 1.

FIG. 8 is a diagram showing an example of the registered contents of the environmental cost DB 142.

In the example shown in FIG. 8, one record (environmental cost data) includes a plurality of fields 1240 to 142.
6. In the field 1420, a unique registration number (for example, a serial number) is registered for one record. A field 1421 includes a field 1 of a record of financial data associated with the environmental cost data.
The registration number registered in 331 is registered. A field 1422 includes a record processing date (environment cost DB).
142 is registered. Field 1423
, A general category of environmental cost data (see category 51 in FIG. 1) is registered. The field 1424 registers a detailed category of the environmental cost data (see category 52 in FIG. 1). Field 1425 contains
A supplementary explanation of the environmental cost data is registered. In the field 1426, an amount is registered.

FIG. 9 is a diagram showing an example of registered contents of the environmental effect DB 143.

In the example shown in FIG. 9, one record (environmental effect data) includes a plurality of fields 1431 to 1437.
It is composed of Registered in the field 1431 is a registration number registered in the field 1420 of at least one environmental cost data record associated with the environmental effect data. Field 1432 contains
The processing date of the record (the date of registration in the environmental effect DB 143) is registered. In the field 1433, a rough category (see category 61 in FIG. 1) of the environmental effect data is registered. In the field 1434, a detailed category of the environmental effect data (see the category 62 in FIG. 1) is registered. In the field 1435, a supplementary explanation of the environmental effect data is registered. In the field 1436, when the environmental effect data is recorded in the financial accounting (for example, in the case of the profit from the sale of recycled products), the registration number registered in the field 1331 of the record of the financial data associated therewith is displayed. be registered. And field 1
In 437, the physical quantity is registered when the environmental effect data is the environmental conservation effect, and the amount is registered when the environmental effect data is the economic effect accompanying the environmental conservation measure.

Returning to FIG. 2, the description will be continued.

At the facility of the accounting auditing institution B, an environmental cost auditing support device 20 for supporting an audit on the environmental cost recorded in the environmental accounting of the company A is connected to the WAN 40.

FIG. 10 is a schematic functional block diagram of the environmental cost audit support device 20.

As shown in the figure, the environmental cost auditing support device 20 includes a WAN / IF unit 2 for connecting to the WAN 40.
01, an instruction receiving unit 203 that receives an instruction or data input from a user, a display unit 204, and an instruction receiving unit 203
According to the user's instruction received at step 40, the WAN 40, GW1
5 to access the environmental accounting DB device 14 and the financial accounting DB device 13 via the LAN 16 to obtain environmental cost data and financial data associated with the environmental cost data, and display them on the display unit 204. An environmental cost processing unit 202.

Returning to FIG. 2, the description will be continued.

The facility of the environmental auditing organization C is connected to the WAN 40 with an environmental effect audit support device 30 for supporting the audit of the environmental effect recorded in the environmental accounting of the company A.

FIG. 11 is a schematic functional block diagram of the environmental effect audit support device 30.

As shown, the environmental effect audit support device 3
0 is the WAN / IF unit 30 for connecting to the WAN 40
1, an instruction receiving unit 303 that receives an instruction or data input from the user, a display unit 304, and the WAN 40 and the GW 15 according to the user's instruction received by the instruction receiving unit 303.
And an environmental effect processing unit 302 that accesses the environmental accounting DB device 14 via the LAN 16 to obtain environmental effect data and environmental cost data associated with the environmental effect data, and displays them on the display unit 204. ,
Having. When the obtained environmental effect data is also associated with the financial data, the environmental effect processing unit 302 also accesses the financial accounting DB device 13 to obtain the financial data associated with the environmental effect data. Is displayed on the display unit 204 together with the environmental effect data and the environmental cost data associated with the environmental effect data.

Each of the above devices includes, for example, a CPU 81, a memory 82, an external storage device 83 such as a hard disk device, a CD-ROM and a DV
A reading device 85 for reading data from a portable storage medium 84 such as a D-ROM, an input device 86 such as a keyboard and a mouse, an output device 87 such as a monitor,
Alternatively, a communication device 88 that performs communication via the WAN 40
And a bus 89 connecting these devices, and can be constructed on a computer system having a general configuration. Here, a program for constructing each functional block of each device on such a computer system is loaded onto the memory 82 from the external storage device 83 or from the storage medium 84 via the reading device 85. You may make it. Alternatively, the data may be loaded onto the memory 82 from the LAN 16 or the WAN 40 via the communication device 88.

In the above case, for example, the external storage device 83 is used for each database of the financial accounting DB device 13 and the environmental accounting DB device 14. In addition, a commercially available financial accounting support application equipped with a plug-in function for calling a program for realizing the environmental accounting processing unit 112 can be used for the financial accounting processing unit 111 of the financial accounting / environmental accounting support device 11.

Next, using the environmental accounting report preparation support system having the above-described configuration, the company A obtains an environmental accounting report audited by the accounting auditing organization B and the environmental auditing organization C. The processing flow will be described.

FIG. 13 is a flowchart showing a process performed by the company A to obtain an environmental accounting report audited by the accounting auditing institution B and the environmental auditing institution C using the environmental accounting report creation support system of this embodiment. FIG.

As shown in the figure, in this embodiment, in order for the company A to obtain an environmental accounting report audited by the accounting auditing organization B and the environmental auditing organization C, five processes P130
Perform 1 to P1305.

(1) Environmental data registration processing P in the finance department
1301 The finance department of the company A is the financial accounting / environmental accounting support device 1
1 to register financial data to be processed daily or at the end of the term in the financial accounting DB device 13.

At this time, the financial accounting / environmental accounting support device 1
1 is that the financial data to be registered in the financial accounting DB device 13 is
If the subject is classified as a withdrawal and the subject name is one of the subject names that have been determined to be highly relevant to environmental costs, this financial data is recorded in environmental accounting as environmental costs. Ask the user whether to do so. And, if it is confirmed that it is included in environmental accounting,
A category or the like when this financial data is recorded as an environmental cost is received from the user, and the environmental accounting DB device 14
Is registered in the environmental cost DB 142.

The financial data registered in the financial accounting DB apparatus 13 is classified into payments, and the subject names are environmental effects (economic effects based on reliable grounds among economic effects associated with environmental preservation). If the subject is one of the subject names predetermined as having high relevance, the user is asked whether or not to include this financial data in environmental accounting as an environmental effect. Then, when it is confirmed that the financial data is to be included in the environmental accounting, a category or the like when the financial data is to be included as an environmental effect is received from the user and registered in the environmental effect DB 143 of the environmental accounting DB device 14.

As described above, the accounting of the environmental data recorded in the financial accounting as the financial data is performed in conjunction with the accounting of the financial data in the financial accounting.

(2) Environmental data registration processing P in the environmental section
1302 When the environmental department of the company A receives a notification from the finance department that the registration of the environmental data handled by the finance department in the environmental accounting DB device 14 has been completed, the environmental department uses the environmental accounting support device 12 to store the environmental effect data. Is registered in the environmental effect 143 of the environmental accounting DB device 14 in association with the environmental cost data that is highly relevant (causal relationship) to the environmental effect data.

As described above, accounting of environmental data that is not included in financial accounting as financial data is included in environmental accounting.
Independent of the accounting of financial data in financial accounting.

(3) Environmental accounting report creation support processing P1303 by the finance department and the environmental department P1303 Registration of environmental data handled by the finance department in the environmental accounting DB device 14, and environmental accounting D of environmental data handled by the environmental department
When the registration with the B apparatus 14 is completed, the finance department and the environment department create an environmental accounting report by joint.
For example, when the finance department receives a notification from the environmental department that the registration of the environmental data handled by the environmental department to the environmental accounting DB device 14 is completed, the financial accounting / environmental accounting support device 11
Is used, the environmental data registered in the environmental accounting DB device 14 is totaled for each category, and the result is output. The finance department and the environment department refer to these results and
Create an environmental accounting report.

(4) Environmental Cost Audit Support Processing P1304 by Accounting Auditor B Accounting Auditor B is included in the environmental accounting report prepared by the company A while referring to the opinion of the environmental auditor C. Conduct environmental cost audits. First, using the environmental cost audit support device 20, it is confirmed that the environmental cost recorded in the environmental accounting report is recorded in the financial accounting. Then, the accounting auditor B determines whether the environmental costs recorded in the environmental accounting report are appropriate for accounting in the environmental accounting report.
In accordance with the audit approach adopted by the government, the judgment is made while referring to the opinion of the environmental auditing organization C. Then, summarize the audit results for environmental costs in a written opinion.

(5) Environmental Effect Audit Support Process P1305 by Environmental Auditing Institution C The environmental auditing institution C is included in the environmental accounting report prepared by the company A while referring to the opinion of the accounting auditing institution B. Conduct environmental impact audits. First, using the environmental effect audit support device 30, the existence of environmental costs having a causal relationship with each of the environmental effects recorded in the environmental accounting report is confirmed. In addition, among the environmental effects recorded in the environmental accounting report, the environmental auditing agency C records in the financial accounting the economic effects that are the economic effects associated with environmental preservation measures and that are calculated based on solid grounds. Ask the accounting auditing organization B to confirm whether or not this is the case. Based on the above confirmation results, it is determined whether each of the environmental effects recorded in the environmental accounting report is appropriate to be recorded in the environmental accounting report, in accordance with the audit approach adopted by the environmental auditing organization C. I do.
Then, summarize the audit results on environmental effects in a written opinion.

Upon receiving the opinion from each of the accounting auditing organization B and the environmental auditing organization C, the company A publishes the environmental accounting report with these opinions attached.

Next, each process P1301-P shown in FIG.
Details of 1305 will be described.

First, environmental data registration processing P in the finance department
1301 will be described.

FIG. 14 shows the financial accounting / environmental accounting support apparatus 11 in the environmental data registration process P1301 in the finance department.
It is a figure for explaining operation of.

First, the financial accounting processor 111 receives an instruction to input financial data from a user (a person in the financial department) via the instruction receiver 113 (S1401). Display 1
14, a financial data reception screen as shown in FIG. 15 is displayed, and various information of financial data to be registered in the financial accounting DB device 13 (fields 1333 to 133 in FIG. 6).
7) (S1402).

In FIG. 15, reference numeral 1501 denotes
This is a selection column for selecting a deposit / withdrawal category registered in the field 1333 of the financial accounting DB 133. The pull-down menu method is adopted, and the user can move the cursor 15
By operating 08, one of deposit and withdrawal described in the pull-down menu can be selected and added to the selection column 1501.

Reference numeral 1502 denotes a selection field for selecting an item name to be registered in the field 1334 of the financial accounting DB 133. The pull-down menu method is adopted, and the user operates the cursor 1508 to select a desired subject name from pre-registered subject names described in the pull-down menu, and adds the desired subject name to the selection field 1502. be able to.

Reference numeral 1503 denotes a financial accounting DB 133.
, A field for entering a deposit / withdrawal destination to be registered in a field 1335, a reference numeral 1504 is a field for entering an explanation to be registered in a field 1336 of the financial accounting DB 133, and a symbol 1505 is a field 1337 of the financial accounting DB 133. This is an entry field for entering the amount to be registered in the. Reference numeral 1506 denotes each column 1501 to 15.
A registration button 1507 for registering the data 05 in the financial accounting DB 133 is a cancel button for clearing the data in the columns 1501 to 1505.

When the instruction receiving unit 113 detects that the user has operated the cursor 1508 and selected the registration button 1506, the instruction receiving unit 113 sets each column 1501 of the financial data input screen.
The data of .about.1505 is passed to the financial accounting processing unit 111. In response to this, the financial accounting processing unit 111 sets the LAN / IF1
The system accesses the financial accounting DB apparatus 13 via 10 and generates a unique registration number not registered in the field 1331 of the financial accounting DB 133. And financial accounting D
B133, a new record is added, and the registration number generated in the field 1331 of this record is added to the field 1
332 the current date and time, and fields 1333-1
Each column 1501 received from the instruction receiving unit 113 at 337
The data of .about.1505 are registered (S1403).

Next, the financial accounting processing section 111 determines that the deposit / withdrawal category registered in the field 1333 of the record added to the financial accounting DB 133 is withdrawal (S140).
4) Whether or not the subject name registered in the field 1334 of this record corresponds to one of the subject names registered in advance as related to the environmental cost (for example, equipment introduction or labor cost). Is checked (S1405). Then, if applicable, the fact is notified to the environmental accounting processing unit 112.

The environmental accounting processing unit 112 includes a display unit 114
A confirmation message for inputting environmental cost data is displayed. If an input instruction of environmental cost data is received from the user via the instruction receiving unit 113 (S1406), an environmental cost data reception screen as shown in FIG. Of the environmental cost data to be registered in the environmental cost DB 142 (information to be registered in the fields 1423 to 1426 in FIG. 8) (S1407).

In FIG. 16, reference numeral 1601 denotes
Financial data (record) added to the financial accounting DB 133
This is a check box for selecting a record to be associated with. In the example illustrated in FIG. 16, only the check box 1601 of “Record 1” is checked. However, by checking a plurality of check boxes 1601, a plurality of records to be added to the environmental cost DB 142 are stored in the financial accounting DB 133. Can be linked to the added financial data. This is because one financial data relates to a plurality of environmental costs, for example, when a part of the introduction cost of the purification device corresponds to the pollution prevention cost and another part corresponds to the cost for energy saving. This is in consideration of cases that may occur.

Reference numeral 1602 denotes a selection field for selecting a rough category (approximate) to be registered in the field 1423 of the environmental cost DB 142. The pull-down menu method is adopted, and the user can use the cursor 1508.
To select a desired category (approximate) from the pre-registered categories (approximate) described in the pull-down menu and add it to the selection field 1602.

Reference numeral 1603 denotes a detailed category (fine) to be registered in the field 1424 of the environmental cost DB 142.
Is a selection field for selecting. The pull-down menu method is adopted, and the user operates the cursor 1508 to select a desired category (sub-item) from the pre-registered categories (sub-items) described in the pull-down menu. Column 1603 can be added.

Reference numeral 1604 denotes the environmental cost DB 1
This is an entry field for entering the amount to be registered in the field 1426 of 42. The sum of the amounts entered in the entry fields 1604 of all the records whose check boxes 1601 are checked must be less than or equal to the amount of the financial data added to the financial accounting DB 133.

Reference numeral 1605 denotes an environmental cost DB1.
This is an entry field for entering an explanation to be registered in the field 1425 of 42. Reference numeral 1606 represents the data of each column 1602 to 1605 of all the records whose check boxes 1601 are checked in the environmental cost DB1.
A registration button 1607 for registering in the check box 1601 is used to check the check box 1601 or to enter each of the fields 1602-1
A cancel button for clearing data 605.

When the instruction receiving unit 113 detects that the user has operated the cursor 1508 and selected the registration button 1606, the instruction receiving unit 113 has each column 1602 to 160 for each record in which the check box 1601 is checked.
5 is passed to the environmental accounting processor 112.

In response to this, the environmental accounting processing unit 112
Entry column 1 of each record received from instruction receiving unit 113
It is checked whether or not the total amount of the financial data 604 is equal to or less than the amount of the financial data added to the financial accounting DB 133. If the total amount is not equal to or less than the amount of the financial data, a message to that effect is displayed on the display unit 11.
4, the environment cost data reception screen as shown in FIG. 16 is displayed again, and various kinds of information on the environmental cost data to be registered in the environment cost DB 142 are received.

On the other hand, if the amount is equal to or less than the financial data amount,
The environmental accounting processing unit 112 accesses the environmental cost DB 142 of the environmental accounting DB device 14 via the LAN / IF 110, and generates unique registration numbers not registered in the field 1420 for the number of records received from the instruction receiving unit 113. I do. Then, new records are added to the environmental cost DB 142 by the number of records received from the instruction receiving unit 113, and each added record is added to the instruction receiving unit 1.
13 is assigned to each record received one by one.
Then, for each added record, field 14
20, the newly generated registration number in the field 1421, the registration number registered in the field 1331 of the record of the financial data added to the financial accounting DB 133, the current date and time in the field 1422, and the fields 1423 to 1426. Each column 1 of the record received from the instruction receiving unit 113 assigned to this record
The data of 602 to 1605 are registered (S1408).

If the deposit / withdrawal category registered in the field 1333 of the record added to the financial accounting DB 133 is a deposit (S140).
4) It is checked whether or not the subject name registered in the field 1334 of this record corresponds to one of the subject names (for example, product sales) registered in advance as relating to the environmental cost (eg, product sales). S1409). Then, if applicable, the fact is notified to the environmental accounting processing unit 112.

The environmental accounting processing unit 112 includes a display unit 114
Then, a confirmation message for inputting the environmental effect data is displayed.
If an input instruction of the environmental effect data is received from the user via the instruction receiving unit 113 (S1410), the display unit 1
14, an environmental effect data reception screen as shown in FIG. 17 is displayed, and the environmental effect DB 143 of the environmental accounting DB device 14 is displayed.
Are received (S1411). Information of the environmental effect data to be registered in the information (information to be registered in the fields 1431, 1434, 1435, and 1437 of FIG. 9) is received (S1411).

In FIG. 17, reference numeral 1701 denotes
Financial data (record) added to the financial accounting DB 133
This is a check box for selecting a record to be associated with. In the example illustrated in FIG. 17, only the check box 1701 of “Record 1” is checked. However, by checking a plurality of check boxes 1701, a plurality of records to be added to the environmental effect DB 143 are
It can be associated with the financial data added to the financial accounting DB 133. This means that, for example, one part of the revenue from product sales corresponds to the revenue from recycling sales of used products, and the other part corresponds to the revenue from recycling sales of products generated in the production process. This takes into account that financial data may be related to multiple environmental effects (economic effects associated with environmental conservation).

Reference numeral 1702 denotes a selection column for selecting a detailed category (sub-item) to be registered in the field 1434 of the environmental effect DB 143. The pull-down menu system is adopted, and the user operates the cursor 1508 to select a desired category (sub-item) from the pre-registered categories (sub-items) described in the pull-down menu, and select a selection field. 1702.
The broad categories (approximate) of environmental effects that can be recorded in financial accounting as financial data are limited to the economic effects associated with environmental conservation measures. For this reason, in the example shown in FIG.
A selection column for selecting a rough category (approximate) to be registered in the field 1433 of the environmental effect DB 143 is not provided.

Reference numeral 1703 denotes the environmental effect DB 14
3 is a selection field for registering a record of environmental cost data associated with this environmental effect data (having a causal relationship), which is registered in the field 1431 of No. 3. Prior to the display of the environmental effect data reception screen shown in FIG.
By accessing the B apparatus 14, all records registered in the environmental cost DB 142 are obtained. Then, a summary of each acquired record is selected in a selection field 1 in a pull-down menu format.
703 is displayed. The user moves the cursor 15
When the user operates 08 to select at least one desired record summary from each record summary described in the pull-down menu, the environmental accounting processing unit 112 enters the registration number registered in the field 1420 of the selected record. The information is added to the selection column 1703.

Here, a plurality of environmental cost registration numbers can be entered in the selection column 1703 because the relationship between the environmental cost and the environmental effect is an m-to-n relationship including a one-to-one relationship (for example, an environmental cost). When D is related to the environmental effect E and the environmental effect E by 30% and 70%, respectively, or when the environmental cost G and the environmental effect F are combined to be 30% and 50%, respectively, the contribution to the environmental effect G is 100%. Degrees, etc.).

Reference numeral 1704 denotes the environmental effect DB 14
3 is an entry field for entering a description to be registered in the field 1435.

Reference numeral 1705 denotes the environmental effect DB 14
3 is an entry field for entering the amount to be registered in the field 1426. The sum of the amounts entered in the entry fields 1705 of all records for which the check box 1701 is checked must be less than or equal to the amount of the financial data added to the financial accounting DB 133. Reference numeral 1706 denotes a registration button for registering data of each column 1702 to 1705 of all records whose check boxes 1701 are checked in the environmental effect DB 143, and reference numeral 1707 denotes a check of the check box 1701 and each column. A cancel button for clearing data 1702 to 1705.

When the instruction receiving unit 113 detects that the user has operated the cursor 1508 and selected the registration button 1706, the instruction receiving unit 113 has each column 1702 to 170 for each record in which the check box 1701 is checked.
5 is passed to the environmental accounting processor 112.

In response, the environmental accounting processing unit 112
Entry column 1 of each record received from instruction receiving unit 113
It is checked whether or not the total amount of the financial data 705 is equal to or less than the amount of the financial data added to the financial accounting DB 133, and if not, a message to that effect is displayed on the display unit 11
4, the environment effect data reception screen as shown in FIG. 17 is displayed again, and various information of the environment effect data to be registered in the environment effect DB 143 of the environmental accounting DB device 14 is received.

On the other hand, if it is less than the amount of the financial data,
The environmental accounting processing unit 112 accesses the environmental effect DB 143 of the environmental accounting DB device 14 via the LAN / IF 110, and adds new records for the number of records received from the instruction receiving unit 113. Then, each added record is assigned to each record received from the instruction receiving unit 113 on a one-to-one basis. Then, for each record that was added, the current date and time
33, the “economic effect associated with environmental conservation measures”, the field 1436, the registration number registered in the field 1331, of the record of the financial data added to the financial accounting DB 133, and the fields 1434, 1431, 143
5 and 1437, columns 1702 to 170 of the record received from the instruction receiving unit 113 assigned to this record.
5 is registered (S1412).

Thereafter, the process returns to S1401, and the environmental accounting processing unit 112 returns the initiative of the processing to the financial accounting processing unit 111. The financial accounting processing unit 111 waits for a user to input a new financial data input instruction via the instruction receiving unit 113.

Next, environmental data registration processing P in the environmental section
1302 will be described.

FIG. 18 is a diagram for explaining the operation of the environmental accounting support device 12 in the environmental data registration process P1302 in the environmental department.

The environmental accounting processing unit 122 includes the instruction receiving unit 12
When an instruction for inputting environmental effect data is received from the user (a person in the environmental section) via No. 3 (S1801). Display 12
4 displays an environmental effect data reception screen as shown in FIG. 19, and displays various information of environmental effect data to be registered in the environmental effect DB 143 of the environmental accounting DB device 14 (fields 1431, 1433 to 1435, and 1437 in FIG. 9). Is received (S1802).

In FIG. 19, reference numeral 1901 is
Register in the field 1431 of the environmental effect DB 143,
This is a selection column for selecting a record of environmental cost data to be associated (causally related) with the environmental effect data. Prior to the display of the environmental effect data reception screen shown in FIG. 19, the environmental accounting processing unit 122 accesses the environmental cost DB 142 of the environmental accounting DB device 14 via the LAN / IF unit 120 to obtain all records. Then, the obtained summary of each record is displayed in a pull-down menu format in association with the selection field 1901. When the user operates the cursor 1508 and selects at least one desired record summary from among the record summaries described in the pull-down menu, the environmental accounting processing unit 122 is registered in the field 1420 of the selected record. Is added to the selection box 1901.

The reason why a plurality of environmental cost registration numbers can be entered in the selection field 1901 is that, as described above, the relationship between environmental costs and environmental effects is m-to-n. It was done.

Reference numeral 1902 denotes a rough category (approximately) registered in the field 1433 of the environmental effect DB 143.
Is a selection field for selecting. The pull-down menu method is adopted, and the user operates the cursor 1508 to select one of “environmental conservation effect” and “economic effect associated with environmental conservation measures” described in the pull-down menu, and selects a selection field 1902. Can be added to

Reference numeral 1903 denotes an environmental effect DB 14
3 is a selection field for selecting a detailed category (fine item) to be registered in the field 1434. The pull-down menu method is adopted, and the user can use the cursor 1508.
To select a desired category (sub-item) from the pre-registered categories (sub-items) described in the pull-down menu and add it to the selection column 1903.

Reference numeral 1904 denotes the environmental effect DB 14
3 is an entry field for entering a description to be registered in the field 1435. Reference numeral 1905 denotes an environmental effect DB.
An entry column 1905a for entering the amount of money or physical quantity to be registered in the field 1426 of the 143 is a selection column for selecting a unit of the numerical value entered in the entry column 1905. The selection field 1905a employs a pull-down menu method, and the user can operate the cursor 1508 to select a desired unit from the units described in the pull-down menu and add it to the selection field 1905a.

Reference numeral 1906 denotes each column 1901
A registration button 1907 for registering the data of 1905 and 1905a in the environmental effect DB 143,
A cancel button for clearing data of 01 to 1905 and 1905a.

When the instruction receiving unit 123 detects that the user operates the cursor 1508 and selects the registration button 1906, the instruction receiving unit 123 selects the fields 1901 to 1905 and 1905.
The data of a is passed to the environmental accounting unit 122.

In response to this, the environmental accounting processing unit 122
It accesses the environmental effect DB 143 of the environmental accounting DB device 14 via the LAN / IF 120 and adds a new record. Then, field 1432 of the added record
In the field 1431 and the instruction receiving unit 123
The data in column 1901 received from field 14
Column 1 received from the instruction receiving unit 123 in 33-1435
902-1904 and field 14
37, a column 1905 received from the instruction receiving unit 123;
The data of 1905a is registered (S1803).

The environmental effects recorded by the environmental department in environmental accounting are not included in financial accounting. Therefore, in the environmental data registration process P1302 in the environmental department, data is not registered in the field 1436 of the environmental effect DB 143.

Now, the environmental accounting processing unit 122 executes S180
The process returns to 1 and waits for a new input instruction of the environmental effect data from the user via the instruction receiving unit 123.

Next, an environmental accounting report creation support process P1303 by a joint between the finance department and the environment department will be described.

FIG. 20 is a diagram for explaining the operation of the financial accounting / environmental accounting support device 11 in the environmental accounting report creation support processing P1303 by the joint of the finance department and the environmental department.

The environmental accounting processing unit 112 includes the instruction receiving unit 11
When an instruction to total environmental data is received from a user (a person in the finance department) via the LAN 3 (S2001), the LAN / IF 1
The environmental accounting DB device 14 is accessed via the server 10, and each record registered in the environmental cost DB 142 is totaled for each category (subitem) registered in the field 1424, and further, per tabulation (subitem) The results are totaled for each category (approximately) registered in the field 1423 (S2002). Similarly, environmental effect DB14
3 is registered in the field 1434.
Of each category (sub-item) registered in the field 14, and further, a totaling result of each category (sub-item) is entered in the field 14.
A total is calculated for each category (approximately) registered in S33 (S2003). Then, the totaling result of the environmental cost data registered in the environmental cost DB 142 and the totaling result of the environmental effect data registered in the environmental effect DB 143 are output to the display unit 114 or a printing device (not shown) (S2004). ).

On the basis of the tabulation results obtained as described above, the financial department and the environmental department cooperate to create an environmental accounting report.

Next, the environmental cost audit support process P1304 by the accounting auditing institution B will be described.

FIG. 21 is a diagram for explaining the operation of the environmental cost audit support apparatus 20 in the environmental cost audit support process P1304 in the accounting auditing institution B.

The environmental cost processing unit 202 displays an environmental cost data designation screen as shown in FIG. 22, and receives an instruction on environmental cost data to be audited from a user (person of the accounting auditing institution B) (S2101). .

In FIG. 22, reference numeral 2201 denotes
General category of environmental cost data to be specified (approximate)
Is a selection field for selecting. The selection field 2201 employs a pull-down menu system, and the user operates the cursor 1508 to select a desired category (approximate) from the categories (approximate) described in the pull-down menu, and selects the category. 2201 can be added.
Reference numeral 2202 denotes a selection field for selecting a detailed category (specific item) of the designated environmental cost data.
The selection field 2202 employs a pull-down menu method, and the category (sub-item) displayed in the pull-down menu
Is the category (approximately) selected in the selection field 2201
Are limited to those belonging to. The user
By operating the cursor 1508, a desired category (sub-item) can be selected from the categories (sub-items) described in the pull-down menu and added to the selection field 2202.

Reference numeral 2203 denotes a selection field 220.
1, a display column for displaying a list of environmental cost data having categories (approximate) and categories (sub-items) selected in 2202. The environmental cost processing unit 202
Accessing the environmental cost DB 142 of the environmental accounting DB device 14 via the IF unit 201, the category (approximate) selected in the selection field 2201 is registered in the field 1423, and the selection field 2202 in the field 1424. Obtain all records in which the selected category (subitem) is registered. Then, the summary of each acquired record is displayed in the display column 2203.

When the user operates the cursor 1508 to select one of the record summaries displayed in the display field 2203, the instruction receiving unit 203 determines that the environmental cost data to be audited has been specified. Then, the related number of the selected record (designated environmental cost data) is notified to the environmental cost processing unit 202 (S2102).

In response, the environmental cost processing unit 202
Is the environmental accounting DB device 1 via the WAN / IF unit 201
Then, all the records (related environmental cost data) in which the related numbers of the designated environmental cost data are registered in the field 1421 are obtained by accessing the environmental cost DB 142 of No. 4 (S2103). Next, by accessing the financial accounting DB apparatus 13 via the WAN / IF unit 201, the
331, a record (related financial data) in which the related number of the designated environmental cost data is registered (S21).
04).

Then, the environmental cost processing unit 202 displays, on the display unit 204, a related data display screen showing the designated environmental cost data 2301, the related environmental cost data 2302, and the related financial data 2303 as shown in FIG. (S2105). Alternatively, the data is output to a printing device (not shown). The user can confirm that the environmental cost recorded in the environmental accounting report has been recorded in the financial accounting by referring to the related data display screen.

Next, the environmental effect audit support process P1305 by the environmental auditing institution C will be described.

FIG. 24 shows the environmental effect audit support apparatus 3 in the environmental effect audit support process P1305 by the environmental auditing organization C.
FIG. 9 is a diagram for explaining an operation of a zero.

The environmental effect processing unit 302 displays an environmental effect data designation screen as shown in FIG. 25, and receives an instruction on environmental effect data to be audited from a user (person of the environmental auditing organization C) (S2401). .

In FIG. 25, reference numeral 2401 denotes
This is a selection field for selecting a rough category (approximate) of the specified environmental effect data. The selection field 2401 employs a pull-down menu method, and the user operates the cursor 1508 to select one of the “environmental conservation effect” and the “economic effect associated with environmental conservation measures” described in the pull-down menu. Can be selected and added to the selection field 2401. Reference numeral 2402 denotes a selection field for selecting a detailed category (specific item) of the specified environmental effect data. The selection field 2402 employs a pull-down menu method, and the categories (sub-items) displayed in the pull-down menu are limited to those belonging to the category (approximate) selected in the selection field 2401. The user can operate the cursor 1508 to select a desired category (sub-item) from the categories (sub-items) described in the pull-down menu, and add it to the selection field 2402.

Reference numeral 2403 denotes a selection column 240
1, a display column for displaying a list of environmental effect data having categories (approximate) and categories (fine) selected in 2402. The environmental effect processing unit 302 is a WAN / I
Environmental effect D of the environmental accounting DB device 14 via the F unit 301
All records in which the category (approximate) selected in the selection field 2401 is registered in the field 1433 and the category (sub-item) selected in the selection field 2402 is registered in the field 1434 Get. Then, an overview of each of the obtained records is displayed in a display column 2403.

When the user operates the cursor 1508 to select one of the record summaries displayed in the display field 2203, the instruction receiving unit 303 determines that the environmental effect data to be audited has been specified. Then, the related number 1 of the selected record (designated environmental effect data) and, if registered, the related number 2 are notified to the environmental effect processing unit 302 (S2402).

In response to this, the environmental effect processing unit 302
By accessing the environmental cost DB 142 of the environmental accounting DB device 14 via the WAN / IF unit 301,
At 20, all records (related environmental cost data) in which the related number 1 of the designated environmental effect data is registered are obtained.
In addition, if the related number 2 is also notified from the instruction receiving unit 303, the financial accounting DB via the WAN / IF unit 301.
The apparatus 13 is accessed to obtain the related number 2 of the designated environmental effect data registered in the field 1331 (related financial data) (S2403).

Then, the environmental effect processing section 302 displays on the display section 304 a related data display screen showing the designated environmental effect data 2601, related environmental cost data 2602 and related financial data 2603 as shown in FIG. (S2404). Alternatively, the data is output to a printing device (not shown). By referring to the related data display screen, the user can confirm the relevance of the environmental effects recorded in the environmental accounting report with the environmental costs and financial data.

The environmental effect audit support apparatus 30 stores in advance a correspondence relationship between the types (categories) of the environmental effects and the types (categories) of the environmental costs which are considered to be highly relevant to the environmental effects of the type. You may make it. Then, in S2404, the environmental effect processing unit 302
Each of the related environmental cost data 2602 may be made to check in the database whether or not it belongs to the type of environmental cost associated with the type of environmental effect to which the designated environmental effect data 2601 belongs.
If there is related environmental cost data 2602 that does not belong (for example, if the designated environmental effect data 2601 is NOX reduction and the related environmental cost data 2602 is a water purification apparatus introduction cost unrelated to NOX reduction), this is the case. The related data display screen may be displayed or output in such a manner as to be understood.

Further, regarding the correspondence between the type of environmental effect and the type of environmental cost, the unit amount (physical amount or amount) of the environmental effect and the environmental cost predicted to be necessary to obtain the unit amount are calculated. The correspondence between the amount (estimated value)
Further, it may be made into a database. Then, the environmental effect processing unit 302 stores the relevant environmental cost data 2 determined to belong to the type of environmental cost associated with the type of environmental effect to which the designated environmental effect data 2601 belongs.
Regarding 602, it is checked whether or not the relationship between the amount indicated by this data and the amount of effect indicated by the designated environmental effect data 2601 does not greatly deviate from the correspondence registered in the database. Is also good. If there is significantly deviated related environmental cost data 2602, a related data display screen may be displayed or output so as to be understood.

Here, the correspondence between the unit amount (physical amount or amount) of the environmental effect and the amount (estimated value) of the environmental cost which is predicted to be necessary to obtain the unit amount is calculated based on the past actual value. (Average of the audited business or the average of all the businesses including the business concerned) may be determined.

In addition, the above-mentioned environmental cost audit support processing P1
In 304, the environmental effect audit support apparatus 30 receives the specification of the environmental effect data from the user, and stores the relevant environmental cost data in the environmental cost DB 14 of the environmental accounting DB 14.
Obtained from 2 and listed. However, the reverse process, that is, the specification of environmental cost data is received from the user, and the environmental effect data related to this is stored in the environmental accounting DB1.
4 may be obtained from the environmental effect DB 143 and displayed in a list. This is because the registration number of the environmental cost data specified by the user (the number registered in the field 1420 of FIG. 8) is the record of the environmental effect data registered in the field 1431 of the environmental effect DB 143 (see FIG. 9). Can be realized by extracting

As described above, one embodiment of the present invention has been described.

In the financial accounting / environmental accounting support device 11, the environmental accounting process 112 receives financial data to be recorded in financial accounting from a user (a person in the financial department of the business A) and registers it in the financial accounting DB device 13. Financial Accounting Processing Department 1
In cooperation with the user 112, the financial data is registered as environmental cost data in accordance with the instruction for accounting for the financial data registered in the financial accounting DB device 13 received from the user by the financial accounting DB device 13. Is registered in the environmental accounting DB device 14 in association with the registration number.
On the other hand, in the environmental accounting support device 12, the environmental accounting processing unit 122 transmits, from a user (a person in the environmental department of the business operator A), the environmental effect data to be included in the environmental effect to the environmental accounting The environmental cost data registered in the DB device 14 is received together with the specification, and the received environmental effect data is registered in the environmental accounting DB device 14 in association with the specified environmental cost data.

Therefore, according to the present embodiment, the finance department of the company A can perform accounting for environmental costs in conjunction with accounting for financial data in financial accounting. That is, when the financial data to be recorded in the financial accounting corresponds to the environmental cost, the financial data can be registered in the environmental accounting DB device 14 as the environmental cost data. On the other hand, the environmental section of the company A registers the environmental effect data in the environmental accounting DB device 14 in association with the environmental cost data that has already been registered in the environmental accounting DB device 14 and has become a factor of the environmental effect data. can do.

Therefore, the efficiency of environmental accounting can be improved by the joint work of a plurality of persons.

In the environmental cost audit support apparatus 20, the environmental cost processing unit 202 receives the specification of the environmental cost data registered in the environmental accounting DB apparatus 14 from the user (person of the accounting auditing institution B), and The registration number of the financial data registered in the environmental accounting DB device 14 in association with the identified environmental cost data is specified, and all the environmental cost data associated with the specified registration number is read from the environmental accounting DB device 14. At the same time, the financial data of the registration number is read from the financial accounting DB device 13 and presented to the user. Therefore, according to the present embodiment, the accounting auditing institution B can easily confirm that the environmental cost has been recorded in the financial accounting.
Environmental cost audits are easier.

Further, in the environmental effect audit support device 30, the environmental effect processing unit 302
From the environmental accounting DB device 14, and reads out all environmental cost data associated with the specified environmental effect data from the environmental accounting DB device 14, To present. Therefore, according to the present embodiment, the environmental auditing organization C
Can easily confirm the causal relationship between the environmental effect and the environmental cost recorded in the environmental accounting, and therefore, the environmental effect can be easily audited.

Therefore, it is possible to improve the efficiency of the audit on the environmental accounting by the joint work of a plurality of persons.

As described above, according to the present embodiment, it is possible to support the environmental accounting and the auditing of the environmental accounting by the joint work of a plurality of persons, whereby each of the processes until the audited environmental accounting report is obtained is obtained. Processing efficiency can be improved.

Note that the present invention is not limited to the above embodiment, and various modifications are possible within the scope of the invention.

For example, in the above embodiment, the financial accounting DB device 13 and the environmental accounting DB device 14 are the financial accounting / environmental accounting support device 11 or the environmental accounting support device 1.
2 may be constructed on the same computer system constructed. Further, the financial accounting / environmental accounting support device 11 and the environmental accounting support device 12 may be constructed on the same computer system, and may be used jointly by the finance department and the environmental department. Further, when the accounting auditing institution B and the environmental auditing institution C are the same institution, similarly, the environmental cost auditing support device 20 and the environmental effect auditing support device 3
0 may be built on the same computer system and used jointly by financial accounting specialists and environmental accounting specialists. in this case,
A program for constructing the environmental accounting support device 11 and the environmental accounting support device 12 on the same computer system, and a program for constructing the environmental cost audit support device 20 and the environmental effect audit support device 30 on the same computer system May be provided as one package software.

In the above embodiment, the environmental cost data belonging to the category (approximate) “environmental conservation effect” registered in the environmental effect DB 143 is represented in physical units (see field 1437 in FIG. 9). ). However, the environmental accounting DB device 14 is provided with a mechanism (for example, calculating the cost required for collecting or purifying the physical quantity indicated by the environmental cost data) in accordance with a predetermined standard, and the environmental effect DB 143. This money conversion value may be registered together with the physical quantity.

[0149]

As described above, according to the present invention,
It is possible to support environmental accounting and auditing of environmental accounting by multiple people working together.

[Brief description of the drawings]

FIG. 1 is a diagram showing an example of items included in environmental accounting.

FIG. 2 is a schematic diagram of an environmental accounting report creation support system to which the embodiment is applied.

FIG. 3 is a schematic functional block diagram of the financial accounting / environmental accounting support device 11.

FIG. 4 is a schematic functional block diagram of the environmental accounting support device 12;

FIG. 5 is a schematic functional block diagram of a financial accounting DB device 13;

FIG. 6 is a diagram showing an example of registered contents of a financial accounting DB 133.

FIG. 7 is a schematic functional block diagram of the environmental accounting DB device 14;

FIG. 8 is a diagram showing an example of registered contents of an environmental cost DB 142.

FIG. 9 is a diagram showing an example of registered contents of an environmental effect DB 143.

FIG. 10 is a schematic functional block diagram of the environmental cost audit support device 20.

11 is a schematic functional block diagram of the environmental effect audit support device 30. FIG.

12 is a diagram illustrating an example of a hardware configuration of each device included in the environmental accounting report creation support system illustrated in FIG. 2;

FIG. 13 is a diagram showing a flow of processing until a company A obtains an environmental accounting report audited by an accounting auditing institution B and an environmental auditing institution C using the environmental accounting report creation support system of the present embodiment. It is.

FIG. 14 is an environmental data registration process P1301 in the finance department.
FIG. 4 is a diagram for explaining the operation of the financial accounting / environmental accounting support device 11 in FIG.

FIG. 15 is a diagram showing an example of a financial data reception screen displayed on the financial accounting / environmental accounting support device 11;

FIG. 16 is a diagram showing an example of an environmental cost data reception screen displayed on the financial accounting / environmental accounting support device 11;

FIG. 17 is a diagram showing an example of an environmental effect data reception screen displayed on the financial accounting / environmental accounting support device 11;

FIG. 18 is an environmental data registration process P1302 in the environmental department.
3 is a diagram for explaining the operation of the environmental accounting support device 12 in FIG.

FIG. 19 is a diagram showing an example of an environmental effect data reception screen displayed on the environmental accounting support device 12.

FIG. 20 is a diagram for explaining the operation of the financial accounting / environmental accounting support device 11 in an environmental accounting report creation support process P1303 by a joint between the finance department and the environmental department.

21 is a diagram for explaining the operation of the environmental cost audit support device 20 in the environmental cost audit support process P1304 in the accounting auditing institution B. FIG.

FIG. 22 is a diagram showing an example of an environmental cost data designation screen displayed on the environmental cost audit support device 20.

FIG. 23 is a diagram showing an example of a related data display screen displayed on the environmental cost audit support device 20.

FIG. 24 is an environmental effect audit support process P by the environmental auditing organization C
FIG. 9 is a diagram for explaining the operation of the environmental effect audit support device 1305 in FIG.

FIG. 25 is a view showing an example of an environmental effect data designation screen displayed on the environmental effect audit support device 30.

FIG. 26 is a diagram showing an example of a related data display screen displayed on the environmental effect audit support device 30.

[Explanation of symbols]

11: Financial accounting / environmental accounting support device, 12: Environmental accounting support device, 13: Financial accounting DB device, 14: Environmental accounting DB
Device, 15 GW, 16 LAN, 20 Environmental cost audit support device, 30 Environmental effect audit support device, 40 WA
N, 81 CPU, 82 memory, 83 external storage device, 84 storage medium, 85 reading device, 86 input device, 87 output device, 88 communication device, 89 bus, 1
10, 120, 130, 140 ... LAN / IF section, 11
1: Financial accounting processing unit, 112, 122: Environmental accounting processing unit, 113, 123, 203, 303: Instruction receiving unit, 1
14, 124, 204, 304 display unit, 132 financial accounting DB management unit, 133 financial accounting DB, 141 environmental accounting DB management unit, 142 environmental cost DB, 143 environmental impact DB, 201, 301 WAN・ IF unit, 202
... Environmental cost processing unit, 302 ... Environmental effect processing unit

Continued on the front page (72) Inventor Masahiro Watanabe 4-6 Kanda Surugadai, Chiyoda-ku, Tokyo Within the Hitachi System Solutions Group

Claims (12)

[Claims] 1. An environmental accounting support system for supporting environmental accounting, comprising: a first environmental accounting support device; and a second environmental accounting support device, wherein the first environmental accounting support device includes: In cooperation with a financial accounting support system that accepts financial data to be recorded in financial accounting from a user and registers the financial data in a financial accounting database, in accordance with an instruction received from the user, the accounting of financial data registered in the financial accounting database to environmental costs And registering the financial data as environmental cost data in an environmental accounting database in association with a registration number of the financial data in the financial database, and the second environmental accounting support device calculates the environmental effect from a user. Environmental effect data to be
And accepting the environmental cost data related to the environmental effect data and specifying the environmental cost data registered in the environmental accounting database, and registering the received environmental effect data in the environmental effect database in association with the designated environmental cost data. Characteristic environmental accounting support system. 2. The environmental accounting support system according to claim 1, wherein the first environmental accounting support device includes: a category designation field for receiving a category designation of an environmental cost from a user via an input device; At least one record input field including an amount input field for receiving an amount of the environmental cost from the user via the input device, on the screen of the display device, and displaying the amount data input to the amount input field. As the environmental cost belonging to the category specified in the category specification field of the same record input field as the amount input field, associating the financial data registered in the financial accounting database with the registration number in the financial database,
An environmental accounting support system, which is registered in the environmental accounting database. 3. The environmental accounting support system according to claim 1, wherein said second environmental accounting support device receives environmental effect data from a user via an input device and receives a category designation of an environmental cost. Displaying a list of environmental cost data belonging to a specified category on a screen of a display device, prompting a user to select at least one of the environmental cost data via the input device, An environmental accounting support system, wherein the environmental effect data is associated and registered in the environmental effect database. 4. The environmental accounting support system according to claim 1, 2 or 3, wherein the first environmental accounting support device is configured to reduce an environmental effect of financial data registered in the financial accounting database received from a user. An environmental accounting support system, wherein the financial data is registered as environmental effect data in the environmental accounting database in association with a registration number of the financial data in the financial database in accordance with the accounting instruction of (1). 5. The environmental accounting support system according to claim 4, wherein the first environmental accounting support device includes: a category designation field for receiving a category designation of an environmental effect from a user via the input device; Displaying at least one record input field on the screen of the display device, the record input field including: an amount input field for receiving an amount of the environmental effect from the user via the input device; and the amount input to the amount input field. The data, as an environmental effect belonging to the category specified in the category specification field of the same record input field as the amount input field, associating the financial data registered in the financial accounting database with the registration number in the financial database, An environmental accounting support system that is registered in an environmental accounting database. 6. The environmental accounting support system according to claim 1, wherein the environmental cost and environmental effect data registered in the environmental accounting database are totalized for each category. An environmental accounting support system, further comprising means. 7. An environmental accounting audit support device for supporting auditing of environmental cost data registered in an environmental accounting database according to claim 1, wherein the environmental accounting is performed by a user. Accepting the specification of the environmental cost data registered in the database, specifying the registration number of the financial data registered in the environmental accounting database associated with the specified environmental cost data, and associated with the specified registration number Read all environmental cost data from the environmental accounting database,
An environmental accounting audit support device, wherein the financial data of the registration number is read from the financial accounting database according to claim 1 and presented to a user. 8. An environmental accounting audit support device for assisting auditing of environmental effect data registered in an environmental accounting database according to claim 1, wherein the environmental accounting is performed by a user. Accepting designation of environmental effect data registered in the database, reading out all environmental cost data associated with the designated environmental effect data from the environmental accounting database, and presenting it to a user; Audit support device. 9. An environmental accounting support program for supporting environmental accounting, comprising: a first environmental accounting support device and a second environmental accounting support device which are read and executed by a computer system. The first environmental accounting support device, which is constructed on the computer system, cooperates with a financial accounting support system that receives financial data to be recorded in financial accounting from a user and registers the financial data in a financial accounting database, and receives the data from the user. In addition, in accordance with the accounting instruction of the financial data registered in the financial accounting database to the environmental cost, the financial data is registered in the environmental accounting database as environmental cost data in association with the registration number of the financial data in the financial database. And the second environmental accounting support device is configured to provide a user with environmental effect data to be included in the environmental effect. To
Receiving the environmental cost data associated with the environmental effect data and registering the environmental cost data registered in the environmental accounting database, and registering the received environmental effect data in the environmental effect database in association with the specified environmental cost data. Characteristic environmental accounting support program. 10. An environmental accounting audit support program for supporting auditing of environmental cost data registered in the environmental accounting database according to claim 9, wherein the environmental accounting audit program is read and executed by a computer system. Constructing an accounting audit support device on the computer system, wherein the environmental accounting audit support device receives designation of environmental cost data registered in the environmental accounting database from a user, and is associated with the designated environmental cost data. Identify the registration number of the financial data registered in the environmental accounting database, and read out all environmental cost data associated with the identified registration number from the environmental accounting database,
An environmental accounting audit support program, wherein financial data of the registration number is read from the financial accounting database according to claim 9 and presented to a user. 11. An environmental accounting audit support program for supporting auditing of environmental effect data registered in the environmental accounting database according to claim 9, wherein said environmental accounting audit program is read and executed by a computer system. Constructing an audit support device on the computer system, wherein the environmental accounting audit support device receives designation of environmental effect data registered in the environmental accounting database from a user and is associated with the designated environmental effect data An environmental accounting audit support program wherein all environmental cost data is read from the environmental accounting database and presented to a user. 12. A financial accounting support system which supports financial accounting, which is connected via a network, an environmental accounting support system which supports environmental accounting, and supports auditing of environmental costs recorded in environmental accounting. Creation of an environmental accounting report that supports the creation of an environmental accounting report using a first environmental accounting audit support device and a second environmental accounting audit support device that supports auditing of environmental effects recorded in environmental accounting A financial accounting support system that receives financial data to be recorded in financial accounting from a user, registers the financial data in a financial accounting database, and records the financial data as environmental cost in environmental accounting. Is received from the user, the financial data and the registration number of the financial data in the financial database are entered into the environmental accounting support. The environmental accounting support system performs a process of notifying the system, the environment accounting support system receives, from a user, which category of environmental data should be included in the environmental accounting for the financial data notified from the financial accounting support system, and receives the environment of the received category. A process of associating the financial data as cost data with the registration number of the financial data and registering the financial data in the environmental accounting database;
Receiving the environmental cost data associated with the environmental effect data registered in the environmental accounting database, and registering the received environmental effect data in the environmental effect database in association with the specified environmental cost. The first environmental accounting audit support system receives designation of environmental cost data registered in the environmental accounting database from a user, and registers the environmental cost data in the environmental accounting database in association with the designated environmental cost data. Identify the registration number of the financial data, read all environmental cost data associated with the specified registration number from the environmental accounting database, read the financial data of the registration number from the financial accounting database, Perform the process of presenting, the second ring The accounting audit support system receives designation of environmental effect data registered in the environmental accounting database from a user, reads out all environmental cost data associated with the designated environmental effect data from the environmental accounting database, An environmental accounting report creation support method characterized by performing a process of presenting to a user.