深圳市宝安区自然资源资产负债表框架构建

发布时间：2018-04-22 04:28

  本文选题：宝安区 + 自然资源　； 参考：《生态经济》2017年12期

【摘要】：探索编制自然资源资产负债表是中共十八届三中全会做出的重大决定,是加快推进我国生态文明建设的一项制度创新。当前,自然资源资产负债表面临着基础理论不扎实、价值核算不完善以及实践应用经验不足等一系列问题。鉴于此,研究首先系统梳理了深圳市宝安区近3年自然资源资产负债表的理论探索研究和实践应用进展,指出了自然资源资产负债表编制的重点和难点,然后厘定了自然资源资产、自然资源资产负债和自然资源净资产的相关概念,阐述了宝安区自然资源资产负债表编制思路,搭建了由实物量表、质量表、价值表、负债表和流向表共5张表构成的自然资源资产负债表框架体系。最后针对当前自然资源资产负债表存在的系列共性问题,提出了今后的主要研究方向。
[Abstract]:It is an important decision made by the third Plenary session of the 18th Central Committee of the Communist Party of China to explore and compile the balance sheet of natural resources. It is also an institutional innovation to speed up the construction of ecological civilization in China. At present, the balance sheet of natural resources is faced with a series of problems, such as the basic theory is not solid, the value accounting is not perfect and the practical application experience is insufficient. In view of this, the research first systematically combs the theory exploration research and the practice application progress of the natural resources balance sheet in Baoan District of Shenzhen in the past three years, and points out the key and difficult point of the natural resource balance sheet compilation. Then it defines the related concepts of natural resources assets, natural resources assets liabilities and natural resources net assets, expounds the ideas of making natural resources balance sheet in Baoan district, and sets up the physical form, quality table and value table. The natural resource balance sheet framework system consisting of 5 tables of balance sheet and flow statement. Finally, aiming at the common problems existing in the balance sheet of natural resources at present, the paper puts forward the main research direction in the future.
【作者单位】： 国家环境保护饮用水水源地管理技术重点实验室/深圳市环境科学研究院;
【基金】：国家重点研发计划项目“自然资源资产负债表编制与资源环境承载力评价技术集成与应用”(2016YFC0503500) 深圳市环境科技计划项目“深圳市自然资源资产负债表编制技术指南研究”(LD2015GP-SZC055) 深圳市宝安区环境科技计划项目“宝安区水资源资产负债表编制”(BACG2016119150)
【分类号】：F205
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本文编号：1785613