环境会计从社会会计中独立出来,成了西方会计界积极探讨的一个热点问题。自然资源价值的研究,是环境会计学基本任务之一,今后必将随着资源环境问题日益突出而得到重视和广泛深入地发展,并应用于社会经济生活实践。文章通过对传统价值观念的挑战,分析环境资产的研究发展。 Environmental accounting independent from the social accounting, has become the western accounting profession to actively explore a hot issue. The study of the value of natural resources is one of the basic tasks of environmental accounting. In the future, with the increasing prominence of resources and the environment, it will surely be valued and extensively developed, and applied to the practice of social and economic life. Through the challenge of traditional values, the article analyzes the research and development of environmental assets.