美国环境负债会计理论的创新、局限与启示

美国的GAAP在环境负债会计规范上,已初步覆盖了从或有事项环境负债到环境修复负债直至资产弃置义务负债等具体环境负债领域,但仍未满足环境负债信息充分披露的要求。本研究基于对美国环境负债会计规范的历史演进之梳理,以FAS 143资产弃置义务会计准则为例,分析环境负债会计理论的创新与局限,提出完善我国环境负债会计规范的建议。

Innovations,Limitations and Enlightenments of US Environmental Liabilities Accounting Theory

Environmental liabilities standards of US GAAP have covered issues from environmental contingent liabilities to special areas such as remedial and asset retirement obligation ones,but they still can not meet the full requirement of environmental liabilities disclosure.By analyzing the standards evolution of US environmental liabilities accounting and taking the standard of FAS 143 for example,the paper studies the theory’s innovations and limitations of environmental liabilities accounting.Guidance for environmental liabilities accounting norms in China is suggested finally.