环境资产在企业价值创造中的影响——兼论企业环境效益的会计归属  

The Influence that Environmental Assets Have in the Enterprise Value Creation:Accounting Belonging in Environmental Benefits

作　　者：包刚[1] 

机构地区：[1]曲靖师范学院经济与管理学院,云南曲靖655011

出　　处：《生态经济（学术版）》2011年第1期185-187,共3页Ecological Economy

基　　金：曲靖师范学院科研基金项目"可持续发展与环境会计研究"(2008QN017)阶段性成果

摘　　要：随着可持续发展观念的不断深入,环境资产在企业价值创造中的作用也越来越重要,环境资产通过与企业其他资产的结合,在企业价值创造的过程中发挥了独特的作用,能够给企业带来巨大的经济利益。企业的环境效益的会计归属应进行分化处理,按照对企业价值形成的影响程度,可分为已实现货币化的环境效益和未实现货币化的环境效益,并保留后续转化的会计处理空间。with the deepening of sustainable development concept,environmental assets also play a more and more important role in enterprise value creation;environmental assets which are integrated into other enterprise assets play a special role in the processes of enterprise value creation and will be able to bring huge economic benefits to the enterprise. Enterprise′s environmental benefits of accounting should be treated fractionally,according to the different degree that it influences the formation of enterprise value;Enterprise′s environmental benefits of accounting can be divided into realized or unrealized monetization and keep the subsequent transformed accounting space.

关 键 词：环境资产 环境效益 会计归属 

分 类 号：F062.2[经济管理—政治经济学]