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伴随着绿色GDP核算的兴起,会计人员也逐渐将资源和环境问题纳入会计研究的范畴。世界各国对环境会计的认识与研究也逐步的加深和完善。环境资产作为环境会计一个重要因素,它的确认和计量显得十分重要。本文将环境资产中以自然生态环境形式存在的资产作为研究对象,从该资产的确认计量方面将其归于表内,从而便于对环境资产的整体研究。
Accompanied by the rise of green GDP accounting, accounting personnel are gradually incorporating resources and environmental issues into accounting research. All countries in the world have gradually deepened and improved their understanding and research on environmental accounting. Environmental assets as an important factor in environmental accounting, its recognition and measurement is very important. In this paper, the assets in the form of natural ecological environment in environmental assets are taken as the research object, and they are classified into the table from the aspects of the confirmation and measurement of the assets so as to facilitate the overall study of environmental assets.