自然资源资产负债表编制路径选择

发布时间：2018-03-08 08:59

  本文选题：自然资源　切入点：资产负债表　出处：《会计之友》2017年02期 　论文类型：期刊论文

【摘要】：为优化生态环境、完善政府绩效考核,党的十八届三中全会提出了编制自然资源资产负债表。文章在分析国内外自然资源报表编制理论研究成果和实践探索经验的基础上,结合当前实际,设计了报表编制的总体框架与实现路径(自然资源资产明细账以实物量表核算,总分类账以价值量计量),并提出了建设性、前瞻性的建议,以量化自然资源的资产和权益状况,考核领导干部任职期间对生态环境的建设,促成可持续发展的良好态势。本研究对推进我国自然资源资产负债表编制具有一定的积极作用。
[Abstract]:In order to optimize the ecological environment and perfect the government performance evaluation, the third Plenary session of the 18 CPC Central Committee put forward the formulation of the balance sheet of natural resources. Combined with the current situation, the paper designs the general framework and realization path of the report form (natural resources assets account is calculated by the physical scale, the general ledger is measured by the value quantity, and puts forward constructive and forward-looking suggestions. In order to quantify the state of assets and rights and interests of natural resources, to assess the construction of ecological environment during the term of office of leading cadres, and to promote the good situation of sustainable development, this study has a certain positive effect on promoting the compilation of balance sheets of natural resources in China.
【作者单位】： 山西大学商务学院;
【基金】：2015年山西省软科学项目“创新驱动下的山西经济转型发展与生态系统保护耦合政策措施研究”(201504017-4) 山西大学商务学院“可持续发展战略下资源与环境会计相关问题研究创新团队”科研项目
【分类号】：F231.1
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本文编号：1583226