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合理编制环境资产负债表,对于准确核算并披露企业的环境资产、环境负债和环境净权益具有重要意义。本文根据会计准则的相关规定,探索企业中的资源环境资产与负债的确认、环境资产负债表编制方法以及环境资产负债表的应用等方面的内容,提出合理的企业环境资产负债表编制方法。
The rational preparation of the environmental balance sheet is of great significance for the accurate accounting and disclosure of the enterprise’s environmental assets, environmental liabilities and environmental net benefits. Based on the relevant provisions of the accounting standards, this article explores the contents of assets and liabilities in enterprises, the methods of compiling environmental balance sheets and the application of environmental balance sheets, and puts forward a reasonable method of compiling corporate environmental balance sheets.