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美国环境会计对于各种环境负债的确认、计量、记录、报告等都提出了许多规范性意见,环境负债及其核算与监督构成了美国环境会计的一大特色。本文通过介绍美国联邦政府关于环境负债很可能性与可合理计量性的确定规范,探讨了美国联邦政府环境负债对于我国环境负债核算的启示与借鉴意义。
Environmental accounting in the United States put forward many normative opinions on the confirmation, measurement, recording and reporting of various kinds of environmental liabilities. The environmental liabilities and their accounting and supervision constitute a major feature of environmental accounting in the United States. This article discusses the enlightenment and reference significance of the environmental liabilities of the federal government of the United States on China’s environmental debt accounting by introducing the United States federal government’s certain norms about the possibility of environmental liabilities and reasonable measurement.