论环境会计核算中的环境资产确认问题

环境资产是环境会计的一个重要会计要素,对环境资产的确认是研究其计量、记录与报告的基础。本文在依照会计确认标准对环境资产和环境成本的内涵进行研究的基础之上,提出只有符合资产确认标准而被资本化的环境成本才构成环境资产的主张,并围绕其相关问题进行了讨论。

Research on the Recognitions of the Environmental Assets

The environmental asset is an important accounting element in the environmental accounting,the recognitions of the environmental assets are the basis for the research of the measurement,the record and the report.In this paper,a new view is developed that the environmental assets are made of being capitalized environmental cost because of meeting the recognition criteria of the assets on the basis of the research of the environmental assets and the environmental cost according to the recognition criteria of the accounting,and the related issues are discussed.