【作者】 周志方； 肖序；

【Author】 Zhifang Zhou Xu Xiao (Business School of Central South University, Changsha, Hunan, 410083)

【机构】 中南大学商学院；

【摘要】 随着土地保护法规的不断严格,土壤污染问题已成为企业一个重要环境事项,美国、欧盟及日本等各国会计准则委员会及研究机构纷纷开始对其会计规范进行研究。本文全面梳理了欧、美及日本等国在土壤污染债务会计的发展进程及取得的最新进展,并指出了在构建我国土壤污染债务会计准则体系时须注意的若干关键点。更多还原

【Abstract】 With land protection regulations are being complied strictly, the issue of soil pollution gradually become more important for enterprise. Related institutions have started to study its accounting norms in US, Japan and EU. This paper takes comprehensive reviews on the development process of international land contamination accounting, introduces the latest research progress of the land contamination accounting guidelines in Europe, America and Japan, and pointed out some key points of land pollution liability accounting standards system in China.更多还原