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众所周知,中国的经济的快速发展是以高昂的环境成本为代价的,但是环境成本肯定不是通过会计核算就能变成企业成本的,而是基本上,大部分都成为为社会成本,即表现为所谓的企业外部负效应,结果导致我国部分企业成本信息失真,负有固定资产弃置后环境治理义务的企业整治环境的动力不足。弃置费用会计处理模式的建立,为特殊行业的特定企业通过逐步建立支付储备,最终有足够的财力承担环境恢复义务奠定了制度基础。
It is well known that the rapid economic development in China is at the cost of high environmental costs. However, the environmental costs are certainly not corporate costs through accounting. Basically, most have become social costs, that is, The so-called external negative effect of the enterprise resulted in the distortion of the information on the cost of some enterprises in our country and the lack of motivation for enterprises to rectify their environmental governance obligations after disposing of fixed assets. The establishment of an accounting treatment model of discard expenses has laid the institutional foundation for specific enterprises in special industries to gradually establish payment reserves and finally have sufficient financial resources to undertake environmental restoration obligations.