环境资产是企业资产的重要组成部分,是实现企业可持续发展的重要基础。本文基于我国排污权交易逐步走向制度化、规范化的背景,提出了基于未来经济利益的资源说的环境资产管理会计观。探讨了企业环境资产属性,以排污权为例,对企业环境资产确认计量记录以及信息披露提出了建议。 Environmental assets are an important part of an enterprise’s assets and an important foundation for the sustainable development of an enterprise. Based on the background of systematization and standardization of China’s emissions trading, this paper puts forward the accounting view of environmental assets management based on the resource of future economic benefits. In this paper, the environmental assets of enterprises are discussed. Taking the emission rights as an example, some suggestions are put forward, such as the accounting records and the disclosure of information of environmental assets.