环境会计要素的确认研究

Research on Recognization of Environmental Accounting Elements

环境会计要素分为环境资产、环境负债、环境权益、环境收益、环境费用和环境利润六类,环境会计要素的确认是将与环境有关的环境资产、环境负债、环境权益等环境会计要素加以辨认和确定的过程;是将涉及环境的经济业务或事项作为环境会计要素在会计账簿中进行记录并列入会计报表中确认和再确认过程。确认环境会计要素,必须制定确认标准体系。

the elements of environmental accounting include environmental assets, liabilities, equity, revenues, expenses, and net earnings. The recognization of them is the process of identification, determination, record and report of them. The system of criterion of recongnizaton has to be established to recognize environmental accounting.