Sheet of environmental assets
Due to resource shortages and worsening environmental degradation, governments, local and bodies and the majority of scholars have realized, can no longer expense of the environment to gain economic benefits, which has the effect of the environmental assets of the concept. For those who get through the ownership or control of trade, the right to use the table in the accounting and measurement of environmental assets can all be reflected in the balance sheet of the. The state of those existing natural environment, creating value for enterprises to indirect external environmental assets of the table only through media other than the financial statements were disclosed. With the green accounting, the rise of low-carbon accounting as an important asset of enterprises, on the sheet to study the concept of environmental assets is inevitable. “Sheet of environmental assets,” is just a synonym in this paper represents the ecological environment, such as assets, natural resources and assets, natural assets, and other types of assets.
1. Sheet concept of environmental assets and balance sheet problems in the environment, “negative” concept of the proposed asset
(1) the concept of balance-sheet problems in environmental assets. Environmental resources because of social enterprises is indirect and is macro, the definition of its concept, and there is no unified opinion, therefore, the author of environmental assets within the meaning of the sheet does not include a social environment of resource assets. In a large number of studies, scholars have create benefits for enterprises outside the environmental assets of the table were a lot of analysis and discussion, but it ignores the value of the enterprise to create a negative balance-sheet environmental assets.
(2) sheet environment “negative” concept of the proposed asset. For the above questions, the author has been proposed in the external environment, “negative” concept of assets to address these issues in order to better serve users of information services.
2. The concept of environmental assets on the balance sheet of the new thinking
In summary, my sheet environmental assets will be divided into two main categories: sheet-sheet assets and the environment is the environment in negative equity.
(1) sheet environment “is” the concept of assets and related content.
(2) sheet environment “negative” concept of assets and related content.