一、环境负债概述环境负债是环境会计的一个必备要素,是基于环境因素的考虑而对负债内涵的扩展。从定义上来讲,我们认为,环境负债是由于特定主体以往和正在进行的经济活动或其他事项对环境造成的不利影响,而应当由其承担的、需要未来以资产和劳务进行偿付的现实或潜在的责任和义务,其后果是未来 I. Overview of Environmental Liabilities Environmental liabilities are an essential element of environmental accounting and are an extension of the connotation of liabilities based on environmental considerations. By definition, environmental liabilities are the result of the adverse environmental impact caused by the past and ongoing economic activities or other events of a particular subject, but should be borne by them and require the future or future reimbursement of assets and services The responsibility and obligation, the consequences of the future