环境资源会计核算问题探讨

Discussion on Problems of Accounting Environmental Resources

环境资源是一种特别的资源形式,我国目前关于环境资源会计的核算还很不规范.本文首先对环境资源进行了重新的认识,然后从两个不同视角阐述了加强环境资源核算的重要意义,并以此为基础建立了环境资源会计核算的账户体系,接着从三个维度描述了目前我国环境资源会计核算存在的问题,并提出了完善我国环境资源会计核算的措施,最后指出构建我国的环境资源会计核算体系具有一定的现实意义.

Environmental resources are very unique resource, however, our current environmental resources accounting is quite less standard. This article starts by re - understanding environmental resources, then the signifi-cance of strengthening environmental resources accounting is illustrated from two different perspectives, on this foundation account system for environmental resources accounting is established, then the problems with current en-vironmental resources accounting are descried from three different dimensions. Finally it is concluded that establis-hing our environmental resources accounting system has some realistic meaning.