环境资产确认方法探究  

Study on Methods of Identifying Environmental Assets

作　　者：王露[1] 王京芳[1] 

机构地区：[1]西北工业大学管理学院,西安710072

出　　处：《环境保护科学》2008年第1期53-56,共4页Environmental Protection Science

基　　金：国家自然科学基金项目(70371049)的阶段性研究成果

摘　　要：对环境资产的确认是研究其计量、记录与报告的前提。本文在阐述环境资产分类基点和与其他会计要素相关关系的基础上,通过比较分析学术界环境资产的确认方法,提出从微宏观角度分别确认环境资产的主张,并讨论了其适用性。The premise of accounting measurement, record and report is identifying environmental assets. On the basis of considering environmental assets classify and its relation with other accounting elements, this paper analyzed the methods of identifying environmental assets, put forwards the view of identifying environmental assets at the microcosmic and macroscopic angles and discussed its applicability.

关 键 词：环境资产 环境会计 确认 资本化 费用化 

分 类 号：F234[经济管理—会计学] F230[经济管理—国民经济]