自然资源资产负债表编制框架设计:理论基

发布时间：2019-03-02 11:51

【摘要】："十三五"生态环境保护规划明确要求编制自然资源资产负债表,从国家层面形成自然资源管理体系。本文针对自然资源的多样化、难计量的性质,耦合生态学、经济学、统计学、遥感技术等学科,以某地区水资源为例,先建立地区水资源实物存量及变动账户,根据资源价值评估,进一步建立水资源自然资源资产负债报表体系,为各地区编制各类资源的资产负债报表体系提供参考。
[Abstract]:The ecological environmental protection plan of the 13th five-year Plan clearly requires the preparation of natural resources balance sheet and the formation of natural resources management system from the national level. In view of the diversification of natural resources, the nature of incalculable, coupled ecology, economics, statistics, remote sensing technology and other disciplines, taking a certain area of water resources as an example, the paper first establishes the regional water resources physical inventory and change account. According to the evaluation of resource value, the report system of natural resource assets and liabilities of water resources is further established, which can provide reference for the preparation of assets and liabilities report system of all kinds of resources in various regions.
【作者单位】：中南大学商学院;两型社会与生态文明协同创新研究中心;
【基金】：国家社科重大招标项目(11&ZD166) 教育部博士点基金项目(20130162120045) 湖南省社科基地项目(16JD67) 湖南社科评审员会一般项目
【分类号】：F205

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