环境会计要素的确认及计量

Recognition and Measurement of Environmental Accounting Factors

如何更好地保护环境、解决可持续发展这一命题,已经成为各国乃至全人类必须正视的问题。企业的生产经营活动也越来越与环境问题联系在一起,会计作为企业信息计量和考核的有效手段,可以协助企业进行环境管理,环境会计也正是基于此而发展起来的。当前环境会计面临的主要问题是如何对自然环境资源的经济价值进行可靠的确认和计量。针对各个环境会计要素,分别对其的确认与计量进行详细阐述。

How to better protect the environment and to maintain a sustainable development of economy is becoming increasingly a serious problem faced by the people all over the world . With the merging of environmental accounting,as a measurement and assessment tool ,it can help enterprises to manage the environment resources better. The key problem for the environment accounting is how to identify and estimate the economic values of the environmental resources. The paper discusses the approaches to identify and measure of the economic values of the environmental resources in detail .