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環境自治体ベストプラクティス集 - 全国の自治体に先駆けて環境会計を導入

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横須賀市
全国の自治体に先駆けて環境会計を導入


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(1)国内自治体として全国で初めて環境会計を導入した。
(2)全庁的に環境会計を実施(水道局を除く)。
(2)2000年導入以来、12年にわたって改良を重ねながら継続している。

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  • 分野:B.環境マネジメントシステム

事例本文

環境会計は、環境活動に対してどれだけ費用・資源を投入し、
それによってどれだけの効果を生んだかを測定するための手法である。

環境省が実施した「平成22年度環境にやさしい企業行動調査結果」では、
環境会計を導入している企業は25%となっており、ここ数年では導入済み
および導入を検討している企業は減少傾向にある。

自治体環境会計を導入する意義は何か。
まず、自治体が地域の環境保全に大きな責務を持っていることである。
その自治体費用対効果の高い環境対策を継続的に推進するためには、
環境対策にかかる費用を正しく管理する必要がある。
また、環境行政に対する透明性を確保し、信頼性を向上するためのツールにもなる。

公営企業体では、東京都水道局、横浜市水道局、神奈川県企業庁、大阪広域水道企業団、京都府企業局、
札幌市水道局、福岡市水道局などが公表しており、全庁的取り組みとしては、
ここで紹介する横須賀市のほかは岩手県など、非常に少ないのが現状である。

そのようななかで、横須賀市は2000年6月、自治体では全国で初めての
全庁的な環境会計を公表し、公開以来12年が経とうとしている。

当時は民間においては実施している企業があったものの、行政においては例がなかった。
導入から3年間は「環境対策」(資源消費や汚染物質・廃棄物排出低減のための活動)だけでなく
環境施策」についてもその費用対効果を計測していた。
4年目からは「環境施策」については費用対効果としてではなく、独自の指標により評価を行うこととした。

その後、横須賀市では、全庁的に事務事業評価が導入されたため、
環境施策」の評価については内容的にも事務事業評価と重複することから、
7年目からは「環境対策」のみについて環境会計を集計することとなった。
それでもなお、全庁的にしっかりと経年的に数値を把握するとともに
詳細な情報を公開しているという点で、
横須賀市の取り組みは全国でもトップレベルである状況は変わらないと考える。

横須賀市の環境会計の主な仕組み次のとおりである。
効果算定の対象として「内部効果」と「外部効果」にわける。
内部効果は「環境対策によって結果的に節減された費用や結果的に得られた収益」であり、
外部効果は「環境対策によって実現した環境負荷の低減や良好な環境の創造」を指す。
原則的に、「環境対策がなかった場合」と「環境対策を実施した結果」を比較し、
その差を「効果」として算定する。

2010年度決算に基づく環境会計の集計結果は、費用が1,027百万円、
効果が337百万円(内部効果:331百万円、外部効果:6百万円)だった。

ただし、横須賀市も現状で満足しているわけではない。
導入時は「環境施策」と「環境対策」の費用対効果を計測する取り組みとして全国的に注目されたが、
対象を「環境対策」だけに絞ったことで、横須賀市としての独自性は弱くなった。
しかし、効果的な環境政策をめざそうとすれば、一定の根拠に基づき客観的な評価を下せる仕組みが不可欠である。
限界はあるにしても、環境対策の効果と費用をあえて貨幣という単一の価値に換算して
政策立案の指針とする環境会計は、閉塞感を見せる自治体環境施策を打開するツールになりうるのは間違いない。

もうひとつ、市が課題として認識しているのは、環境会計がわかりにくく、
なかなか市内の企業や市民に理解してもらえないということである。
たしかに環境会計はとっつきにくいところもあるのは事実だが、伝え方は工夫次第で効果を出せるはずだ。
今後のさらなる展開を期待したい。

自治体情報

自治体名 横須賀市(外部リンク)
都道府県名 神奈川県
人口 418,325人
部署名 環境政策部環境企画課
TEL 046-822-9661
FAX 046-821-1523
E-mail

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