环境会计计量的理论基础与现实选择  

The Theoretical Foundation and Realistic Choice of Environment Accounting Measurement

作　　者：石党英[1] 

机构地区：[1]渭南师范学院经济与管理学院,陕西渭南714099

出　　处：《渭南师范学院学报》2015年第14期93-96,F0003,共5页Journal of Weinan Normal University

基　　金：陕西省社科基金项目:雾霾治理与环境会计控制研究(2014D30)

摘　　要：环境恶化与资源危机制约经济的发展,环境会计则是解决经济外部性的有效方法之一,而计量却是环境会计理论与实务发展的难题之一.在借鉴国际组织及我国学者已有的研究成果基础上,以环境资源价值理论和可持续发展理论作为环境会计计量的理论基础,探讨环境会计计量的现实选择,认为环境会计计量应以货币为计量单位,环境成本、环境负债及环境资产等环境会计要素的计量应结合具体的业务采用公允价值计量模式.The development of economy has been influenced by environmental abd resource erisis Enviroment accounting is the effective method to solve economic extemality, but the measurement is one of the difficult problems. On the basis of the research achievement of interntional organizations and scholars in China, taking the environment resources value theory and sustaiinable de- velopment theory as the theory foundation, the paper discusses the realistic choice of environmental accounting measurement, The environment accounting shall take the monetary as the unit of measurement. The measurements of environmental accounting ele- ments, such as the environmental costs, environmental liabilties and environmental assets, combined thh the specific busiimss, use the fair value measurement model.

关 键 词：环境会计计量 可持续发展 公允价值 

分 类 号：F275[经济管理—企业管理]