刍议环境保护固定资产的核算

The account of environmental fixed asset

文章结合我国企业会计制度的特点和环境保护法律法规的要求,从不同的角度对环境保护固定资产进行分类,并对环境保护固定资产的折旧、减值及报废等核算事项进行了初步的讨论。

This article classifies environmental fixed assets from different angle, and preliminarily discusses the environmental events such as depreciation of environmental fixed assets, impairment and reduction of environmental fixed assets.The whole article follows the characteristics of Chinese Accounting Regulation for Business Enterprises and the demands of environmental laws and regulations.