本文主要从环境财务会计的角度比较了中国与新加坡两国在环境事项上准则规定的差异。作为实证研究,本文提供了两国会计准则比较的一些基本证据,可以作为东盟—中国会计准则进一步研究的基础。本文通过比较中国与新加坡固定资产准则中的资产弃置相关规定,发现中国与新加坡会计准则对于弃置费用的出来再确认标准和计量方法两方面都存在差异,这些差异会影响企业当期损益。 This article mainly compares the difference between China and Singapore on environmental matters in terms of environmental financial accounting. As an empirical study, this article provides some basic evidence for the comparison of accounting standards between the two countries and can serve as a basis for further research on ASEAN-China accounting standards. By comparing the regulations on asset disposals between China and Singapore, this paper finds that there are differences between China and Singapore Accounting Standards for re-confirming standards and measurement methods of disposal costs, which will affect the current profits and losses of the enterprise.