对雾霾问题的会计确认、计量与披露的思考

为应对当前日益严重的环境问题，加大对环境会计的探索与研究，从环境会计视角出发解决当前的雾霾问题是一种有效的方法。结合雾霾的定义理清国内外产生雾霾问题的主要成因，在纵观国内外环境会计研究动态的基础上，借鉴美国环境会计的基本内容，展开雾霾问题的会计确认、计量与披露。雾霾问题的会计确认上主张用“三步走”方法，在计量雾霾问题发生的成本时主要采用恢复费用法、机会成本法以及人力成本法的计量方法，环境会计报告信息披露问题上坚持自愿披露和强制披露相结合的方法，最终为会计信息使用者作出决定提供帮助。

The Accounting Confirmation, Measurement and Disclosure of Haze Problem

To cope with the serious environmental problem in China, the study of environmental accounting proves to be effective. We should clarify the major causes of haze problem along with its definition, and conduct the environmental accounting study with reference to the American environmental accounting. The research employed a 3 step accounting confirmation method, and the three major calculating methods(replacement cost method, the opportunity cost method and the human cost method)are adopted when we calculate the cost of haze. The combination of voluntary disclosure and obligatory disclosure in terms of environmental accounting information disclosure will ultimately benefit the policy making process of accounting information users.