环境资源会计从２０世纪７０年代创始时发展至今，已有了环境资源成本会计和环境资源价值会计两种模式，两者都将环境资源予以资产化。但仅仅将环境资源资产化还不能适应以环境为本的经营思想。所以，企业具有的环境资源除在会计上确认为环境资本外，还应将环境资源的所有权参 Environmental resource accounting Since the founding of the 1970s, there have been two modes of accounting of environmental resource cost and accounting of environmental resource value, both of which encompass environmental resources. However, asset-based environmental resources alone can not meet the environment-based business ideas. Therefore, in addition to accounting for the environmental resources of enterprises recognized as environmental capital, environmental resources should also be the ownership of reference