关于环境会计要素的探讨

环境会计要素是指环境会计核算和监督的具体内容,并构成环境会计信息披露的基本框架结构。环境会计要素的分类和具体内容取决于环境会计目标。文章认为环境会计要素可以分为环境资产、环境负债、环境权益、环境收益和环境费用5大类,并分别论述了各类环境会计要素的定义和具体内容。

Elements of Environmental Accounting

Accounting element in environment, the content of accounting and supervision in environmental accounting, is the basic frame to disclosure accounting information for the environment . The division and the concrete content of accounting element in environment depend on the objective of accounting. There are five accounting elements in environment: environmental assets, environmental debt, environmental rights, environmental income and environmental expenditure. This paper also states the definitions and the contents of each accounting element in environment.