环境资源产权对环境会计主体的影响分析

资源产权的初始界定对于资源的市场交易和权利义务的划分有着重要的意义。公民、国家、企业以及非盈利性组织都是环境资源的利益相关体。并且都具有成为环境会计主体的可能。由于它们在环境产权结构中的地位差异，造成公民和非营利性组织的经营权利受限，从而不适宜成为环境会计主体。企业则因为缺乏政府以外的约束力，披露环境会计信息的动力有限。国家则由于在环境资源产权中处于实质性控制地位，并且具有披露信息的动力，是环境会计主体的最佳选择。

Analysis on the Influence of Environmental Accounting Entity to Environmental Resource Property Right

The initial definition of resource property right is of great significance to the division of market trade and rights and duties of resources.Citizens,state,enterprises and non-profit-making organizations are all benefit relatives of environmental resources and have the possibility to be the environmental accounting entity.The difference in status of environmental ownership structure will cause the restriction of operation business right for citizens and non-profit-making organizations,so they are not fit to be environmental accounting entity.Because of lack of limitation out of government,the enterprises have limited impetus to disclose environmental accounting information.The state,in virtue of material control on environmental resource property right and impetus to disclose information,is the optimal choice of environmental accounting entity.