美国环境负债会计理论的创新、局限与启示  

Innovations,Limitations and Enlightenments of US Environmental Liabilities Accounting Theory

作　　者：许松涛[1] 肖序[1] 

机构地区：[1]中南大学商学院,湖南长沙410083

出　　处：《财经论丛》2012年第4期75-81,共7页Collected Essays on Finance and Economics

基　　金：2012年教育部人文社会科学青年基金资助项目(12YJC790218)

摘　　要：美国的GAAP在环境负债会计规范上,已初步覆盖了从或有事项环境负债到环境修复负债直至资产弃置义务负债等具体环境负债领域,但仍未满足环境负债信息充分披露的要求。本研究基于对美国环境负债会计规范的历史演进之梳理,以FAS 143资产弃置义务会计准则为例,分析环境负债会计理论的创新与局限,提出完善我国环境负债会计规范的建议。Environmental liabilities standards of US GAAP have covered issues from environmental contingent liabilities to spe cial areas such as remedial and asset retirement obligation ones, but they still can not meet the full requirement of environmental lia bilities disclosure. By analyzing the standards evolution of US environmental liabilities accounting and taking the standard of FAS 143 for example, the paper studies the theory＇s innovations and limitations of environmental liabilities accounting. Guidance for environ mental liabilities accounting norms in China is suggested finally.

关 键 词：美国 环境负债 会计理论 会计规范 资产弃置义务会计 

分 类 号：F230[经济管理—会计学]