现代社会对企业的环境责任的要求越来越高,企业对环境的影响可能付出的代价也越来越大。因此,企业有必要预计环境负债。本文就如何确认和计量或有环境负债进行了的探讨。 In modern society, the environmental responsibility of enterprises is getting higher and higher, and the impact that enterprises may have on the environment is likely to be paid more and more. Therefore, companies need to estimate the environmental liabilities. This article discusses how to confirm and measure or have environmental liabilities.