环境资产的级核算

Study on the Accounting for Environmental asset

伴随着人们对环境问题的日益关注,“生态”一词即被赋予其特殊的涵义,它不仅渗透到社会生活的各个方面,而且也使传统的会计理论与实践受到一定程度的冲击。这就要求会计理论与实务界向会计信息的使用者提供企业履行环境保护责任及环境绩效相关的信息。在环境会计核算中环境资产的确认与计量更是处于核心地位。本文着重提出了不可再生资源性环境资产的计量模型和可再生资源性环境资产的计量模型,系统论述了微观环境资产和宏观环境资产的会计处理方法及应用。

With peoples increasing concern for the problem of environment, the word ＂ecology＂ has been given a special meaning, which not onlg permeats into the euevg aspect of social life but also brings out the impact on the tracitional accounting theohy and praetia to some degree. The information about the responsibilities of environment protection and envivonment performanles must be providec for the mens of accounting information by the accounting theorg and practice, thevefore, the recognit ion and computing of environmental asset in the environ mental accounting is very important. This paper proposes emphatically the corn putting models of environmentnl asset both for the irrenewable and renewable resources, and expounds systematically the accounting method and its application for the microenvironmental and macro- environmental assets.