自然资源资产负债表编制中负债认定问题思考——以江苏连云港市海洋自然资源负债为例
发布时间：2019-08-14 18:19
【摘要】：本文结合法学和会计学上的负债概念,探索了自然资源负债的本质属性,依据会计信息系统理论和会计的受托责任观,沿着"会计报表目标是报告受托责任——会计报表是受托责任信息的传递载体或信道——受托责任信息是受托方的责任认定信息——自然资源资产离任审计是对受托方责任认定信息的审计"的思路,借鉴审计学上的资产负债表项目认定概念,基于人与自然关系原理,探讨了自然资源负债的存在性、义务、完整性和计价认定。以江苏连云港市海洋自然资源负债的认定为例,较清晰地确立了自然资源负债相关的认定内容和认定方法。
[Abstract]:Based on the concept of liability in law and accounting, this paper explores the essential attribute of natural resource liability, according to the theory of accounting information system and the concept of fiduciary responsibility of accounting. Along the train of thought that "the goal of accounting statement is to report fiduciary responsibility-accounting statement is the transmission carrier or channel of fiduciary responsibility information-fiduciary responsibility information is the responsibility identification information of trustee, and the outgoing audit of natural resources assets is the audit of trustee liability information", drawing lessons from the concept of balance sheet item identification in audit science, based on the principle of the relationship between man and nature, this paper discusses the existence of natural resources liability. Obligations, integrity and valuation. Taking the identification of marine natural resources liability in Lianyungang City, Jiangsu Province as an example, the identification contents and methods related to natural resources liabilities are clearly established.
【作者单位】： 淮海工学院商学院;
【基金】：2015年度江苏省高校哲学社会科学研究一般项目“国家治理现代化视角下江苏省海洋资源环境经济责任审计评价指标体系研究”(项目编号:2015SJB666) 江苏省海洋资源开发研究院2014年度项目“基于国家治理的我国海洋资源环境审计理论、系统及模式研究”(项目编号:JSIMR201432) 江苏省海洋经济研究中心2015年项目“江苏省海洋资源环境审计问题研究”(项目编号:HJ4006)
【分类号】：F231.1
，
本文编号：2526722
[Abstract]:Based on the concept of liability in law and accounting, this paper explores the essential attribute of natural resource liability, according to the theory of accounting information system and the concept of fiduciary responsibility of accounting. Along the train of thought that "the goal of accounting statement is to report fiduciary responsibility-accounting statement is the transmission carrier or channel of fiduciary responsibility information-fiduciary responsibility information is the responsibility identification information of trustee, and the outgoing audit of natural resources assets is the audit of trustee liability information", drawing lessons from the concept of balance sheet item identification in audit science, based on the principle of the relationship between man and nature, this paper discusses the existence of natural resources liability. Obligations, integrity and valuation. Taking the identification of marine natural resources liability in Lianyungang City, Jiangsu Province as an example, the identification contents and methods related to natural resources liabilities are clearly established.
【作者单位】： 淮海工学院商学院;
【基金】：2015年度江苏省高校哲学社会科学研究一般项目“国家治理现代化视角下江苏省海洋资源环境经济责任审计评价指标体系研究”(项目编号:2015SJB666) 江苏省海洋资源开发研究院2014年度项目“基于国家治理的我国海洋资源环境审计理论、系统及模式研究”(项目编号:JSIMR201432) 江苏省海洋经济研究中心2015年项目“江苏省海洋资源环境审计问题研究”(项目编号:HJ4006)
【分类号】：F231.1
，
本文编号：2526722
本文链接：https://www.wllwen.com/guanlilunwen/caiwuguanlilunwen/2526722.html
