论环境负债的内涵、种类及其确认与计量  

On Concept,Classification,Confirmationand Measurementof Environmental Liabilities

作　　者：杨世忠[1] Yang Shizhong;

机构地区：[1]首都经济贸易大学会计学院

出　　处：《南京林业大学学报（人文社会科学版）》2018年第2期87-96,共10页Journal of Nanjing Forestry University(Humanities and Social Sciences Edition)

基　　金：国家社会科学基金重点项目"国土资源资产负债表编制及其运行机制研究"(15AGL007)

摘　　要：环境负债的实质是人类所承担的环境责任。从汉字的演变历史看,责任与债务相通,环境责任与环境负债相通。环境负债源自人们在开发利用自然资源的过程中形成的对生态环境破坏和对子孙后代可持续发展的责任担当。环境负债的具体成因源自环境质量的劣化和对资源的超负荷使用,反之,环境负债的减少意味着环境质量的改善和对资源的合理使用。环境负债的成因有多种,不同的成因形成不同的环境负债。根据成因的确定程度,分为确定性环境负债和非确定性环境负债;根据政府管理部门对自然资源的分类,分为矿产资源负债、土地资源负债、水资源负债、林业资源负债等;根据债务的性质及其对环境的影响结果,分为环境改善型负债、资源补偿型负债、环境恢复型负债、环境治理型负债;根据环境负债形成的时期,分为前期环境负债、当期环境负债和后期环境负债;根据环境责任的承担主体分为企事业单位的环境责任、个人或家庭的环境责任、政府的环境责任。根据企业应承担的环境责任分为合规性负债、补救性负债、违规性负债、赔偿性负债、惩戒性负债和自然资源损害性负债。环境负债的确认依据分为质量标准和数量标准。环境负债的计量单位分为实物计量单位和货币计量单位。环境负债的价值计量内容分为生态价值计量、社会文化价值计量和经济价值计量。The essence of environmental liabilities is the environmental responsibility human beings undertake.Responsibility literally goes hand in hand with liabilities,so the environmental responsibility is linked with environmental liability.Environmental liabilities arise from the damage to the ecological environment caused in the exploitation and utilization of natural resources,and from the responsibility to future generations.sustainable development.Specific reasons of environmental liabilities are the deterioration of environmental quality and the excessive use of natural resources.Contrarily,the reduction of environmental liabilities means the improvement of environmental quality and the rational use of natural resources.Many reasons cause environmental liabilities,which can be divided into those deterministic and indeterministic in terms of the determination degree of causes.According to the classification of natural resources issued by the government administration department,the environmental liabilities can be liabilities in mineral resources,land resources,water resources and forestry resources.When it comes to the nature of liabilities and its influences to the environment,the environmental liabilities can be divided into liabilities in environmental improvement,resource compensation,environmental recovery and environmental governance.In accordance with the formation period of environmental liabilities,it can be divided into liabilities in earlier,current and later stages.In terms of the subject undertaking environmental liabilities,it can be divided into liabilities shared by the enterprises and public institutions,by the residents and by the government.The environmental liabilitiesundertakenbyanenterprisecanbedividedintoliabilitiesincompliance,remedy,anti-regulation,compensation,punishment and natural resources damage.The confirmation bases of environmental liabilities include quality standard and quantity standard.The measurement units of environmental liabilities include physical and monetary measurement

关 键 词：自然环境 环境负债 环境责任 环境质量 确认计量 

分 类 号：F205[经济管理—国民经济] X24[环境科学与工程—环境科学]