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在环境会计中,其中一项必不可少的要素就是环境资产,只有对环境资产进行有效的确认,才能进一步制定出相应的报告。所以可以说环境资产正处在基础性的地位上。本文首先对环境资产进行了定义,进而分析了环境资产中存在的问题,并且提出相对完善的解决措施,希望能够为相关人士的工作提供一定帮助,进一步细化环境资产的相关问题。
In environmental accounting, one of the essential elements is the environmental assets. Only when the environmental assets are validly identified can we make further reports. So it can be said that environmental assets are in a fundamental position. This paper first defines the environmental assets, and then analyzes the existing problems in environmental assets, and proposes relatively perfect solutions, hoping to provide some help for the work of related parties and further refine the related issues of environmental assets.