基于“计量财富”的自然资源资产负债表编制分析

发布时间：2018-06-18 18:41

本文选题：自然资源 + 资产负债表　；参考：《现代商贸工业》2016年32期

【摘要】：在我国,经济高速发展带来可观收益和国民生产总值迅速发展的好处之外,也带来的资源短缺、生态破坏以及环境污染等诸多问题,自然资源的可持续发展问题日益得到广大学者及社会各界的普遍关注。中国政府首次提出编制国家层级的自然资源资产负债表,并在某些省率先成立试点编制,目前没有统一的可供参考的自然资源资产负债表完整版。发达的西方国家也公布和编制了符合该国的报表,在世界范围内没有统一的样式和标准。自然资源资产负债表不同于企业和个人所编制的资产、负债及权益静态表,但是其反应的是计算国家的财富模型。因此,自然资源资产负债表的项目属性界定,无疑也就成为自然资源资产负债表学科理论体系建设中一个绕不开的论题。
[Abstract]:In China, the rapid development of the economy brings considerable benefits and benefits of rapid development of the gross national product, but also brings many problems, such as shortage of resources, ecological destruction and environmental pollution, etc. The sustainable development of natural resources has been paid more and more attention by scholars and all walks of life. For the first time, the Chinese government has proposed to compile a balance sheet on natural resources at the national level, and has taken the lead in setting up a pilot program in some provinces. At present, there is no unified full version of the balance sheet on natural resources for reference. Developed Western countries have also published and prepared reports that conform to that country, and there are no uniform styles and standards around the world. The balance sheet of natural resources is different from the static statement of assets, liabilities and equity prepared by enterprises and individuals, but it reflects the calculation of national wealth model. Therefore, the definition of item attribute of natural resource balance sheet undoubtedly becomes an inextricable topic in the construction of natural resource balance sheet discipline theory system.
【作者单位】：辽宁对外经贸学院;
【分类号】：F231.1

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