我国企业环境会计要素计量和确认标准研究  

Research on Environmental Accounting Checking of China′s Enterprises

作　　者：王金伟[1] 陈金龙[1] 

机构地区：[1]华侨大学工商管理学院,福建泉州362021

出　　处：《生态经济（学术版）》2011年第1期252-256,265,共6页Ecological Economy

基　　金：福建省优秀人才支持计划(2007~2009)

摘　　要：首先,阐述了国内外企业环境会计核算研究的现状,并对此进行了总结和分析,指出国内环境会计核算要素的研究的不足之处。然后,根据环境会计的基本理论,在已有研究成果的基础上,对企业环境会计的要素的确认和计量问题作了深入分析和研究。经对比研究,文章认为环境会计要素的计量应该采用公允价值计量属性。最后,结合我国企业的实际情况提出构建我国环境会计核算体系的若干建议,以便更好地指导实践工作。First of all,This paper elaborated on the present situation of research about business environmental accounting at home and abroad,summarized and analyzed the present situation of research,pointing out that the research of domestic environmental accounting elements of the research is still inadequacies;Then,according to the basic theory,and based on the results of previous studies,this paper deathly analyzed the recognition and measurement of the elements of environmental accounting. By contrast,this paper thought that the factors of environmental accounting should be measured by fair value;finally,through the combination of China′s actual situation,this paper suggested some advices to build of China′s environmental accounting system,as to better guide practice work.

关 键 词：环境会计 确认 计量 公允价值 

分 类 号：F062.2[经济管理—政治经济学]