论环境会计核算中的环境资产确认问题  

Research on the recognitions of the environmental assets

作　　者：许家林[1] 王昌锐[1] 

机构地区：[1]中南财经政法大学会计学院,430064

出　　处：《会计研究》2006年第1期25-29,共5页Accounting Research

基　　金：国家自然科学基金课题"创建资源会计学科的基础理论问题研究"(项目批准号:70272054)的阶段性研究成果。

摘　　要：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。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.

关 键 词：环境资产 环境成本 资本化 费用化 确认 

分 类 号：F235[经济管理—会计学]