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本文通过对计提或有环境成本准备的现实意义、计提的理论依据、账务处理及信息披露所进行的详细论述,提出了对环境问题进行预防在先、监管到位、责任到主体、未来补偿有保障、建立或有环境成本准备专门基金的观点。对企业计提或有环境成本准备无疑将是会计对人类选择可持续发展道路所做的巨大贡献,也将是会计学适应可持续发展模式需要的重大成果。
In this paper, the actual significance of accrual or environmental cost preparation, theoretical basis for accrual, accounting treatment and information disclosure conducted a detailed discussion, put forward the prevention of environmental issues first, regulation in place, the responsibility to the main body, the future Compensate for security, establish or have a special fund for environmental costs preparation point of view. Provision for enterprises or provision for environmental costs will undoubtedly be a tremendous contribution made by accounting to humanity’s choice of a sustainable development path and will also be a major achievement required by accounting to adapt to the sustainable development model.