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 asset is an important part of corporate assets,and it's the important basis to achieve sustainable development of enterprise.Based on the background of China's sewage power trade gradually institutionalized and standardized,this paper proposes the accounting view of environmental asset management based on the resource view of future economic benefits.Sewage power provided as an example,this paper discusses the properties of enterprise environmental asset,and put forward suggestions for the confirmation measurement of enterprise environmental asset and information disclousure.