环境会计公允价值的特征分析

The Characteristics Analysis of Environmental Accounting “Fair Value”

由于环境会计的迅速发展,环境核算中公允价值的计量与传统会计相比存在较大的差异。基于环境会计基本理论,对公允价值在环境核算的计量属性和特征进行了分析。环境会计中,公允价值的特征有公共性、公允性、真实与虚拟性、动态与静态性。环境公允价值的计量提高了环境会计计量的有效性、科学性和透明度,有助于协调环境经济控制行为,但也存在着公允程度影响计量成本和效率的问题。

Since rapid development of environmental accounting, environmental accounting measurement based on fair value, compared with the traditional accounting concepts exists bigger difference. In this paper, based on basic theory of environmental accounting, the fair value measurement attribute and the characteristics of environmental accounting are analyzed. In environmental accounting, characteristics of fair value is public, fair, the real and the virtual, dynamic and static. The fair value measurement environment improves the effec- tiveness of environmental accounting, scientific and transparent degree, which helps us to coordinate the eco- nomic and environmental control behavior, but there is a fair degree of fair measurement cost and efficiency problem.