自然资源资产负债表基本概念释义
发布时间：2018-09-03 13:08
【摘要】：自然资源资产负债表是遵循会计学中资产负债表的逻辑范式,以衡量资源环境损益为核算理念,能够客观、全面、系统地反映特定时空内自然资源的数量与质量、存量与流量的信息系统。其核算对象所赋有的环境与经济属性,以及肩负的"服务自然资源管理,防范生态风险,评价政府生态责任"功能定位,决定了自然资源资产负债表在计量假设、核算路径、配套制度建设等方面同"企业资产负债表"、"环境经济综合核算"、"国家资产负债表"存在差异性。
[Abstract]:The balance sheet of natural resources follows the logical paradigm of balance sheet in accounting and takes measuring the profit and loss of resources and environment as the accounting idea. It can objectively, comprehensively and systematically reflect the quantity and quality of natural resources in a given time and space. Stock and flow information system. The environmental and economic attributes of the accounting object, as well as the function orientation of "serving natural resources management, preventing ecological risks and evaluating the ecological responsibility of government", determine the balance sheet of natural resources in the measurement hypothesis and accounting path. The construction of supporting system is different from "balance sheet", "comprehensive accounting of environment and economy" and "national balance sheet".
【作者单位】： 中国国土资源经济研究院;
【基金】：国家重点研发计划《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》子课题《自然资源资产负债表编制技术集成与区域示范》(编号:2016YFC0503505) 国家哲学社会科学基金重大项目《基于自然资源资产负债表系统的环境责任审计研究》(编号:15ZDB160);国家哲学社会科学基金重点项目《国土资源资产负债表编制及其运行机制研究》(编号:15AGL007) 国土资源部软科学研究项目《自然资源资产负债表编制研究》(编号:201508);国土资源部部门预算课题《自然资源资产负债表编制研究》
【分类号】：F205
本文编号：2220067
[Abstract]:The balance sheet of natural resources follows the logical paradigm of balance sheet in accounting and takes measuring the profit and loss of resources and environment as the accounting idea. It can objectively, comprehensively and systematically reflect the quantity and quality of natural resources in a given time and space. Stock and flow information system. The environmental and economic attributes of the accounting object, as well as the function orientation of "serving natural resources management, preventing ecological risks and evaluating the ecological responsibility of government", determine the balance sheet of natural resources in the measurement hypothesis and accounting path. The construction of supporting system is different from "balance sheet", "comprehensive accounting of environment and economy" and "national balance sheet".
【作者单位】： 中国国土资源经济研究院;
【基金】：国家重点研发计划《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》子课题《自然资源资产负债表编制技术集成与区域示范》(编号:2016YFC0503505) 国家哲学社会科学基金重大项目《基于自然资源资产负债表系统的环境责任审计研究》(编号:15ZDB160);国家哲学社会科学基金重点项目《国土资源资产负债表编制及其运行机制研究》(编号:15AGL007) 国土资源部软科学研究项目《自然资源资产负债表编制研究》(编号:201508);国土资源部部门预算课题《自然资源资产负债表编制研究》
【分类号】：F205
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1 刘凯;体育概念释义[J];辽宁师专学报(自然科学版);2000年02期
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