国际矿产资源核算的现状及启示

发布时间：2018-03-18 15:31

本文选题：矿产资源　切入点：核算体系　出处：《财会月刊》2017年34期 　论文类型：期刊论文

【摘要】：在矿产资源核算方面,国际上有以SNA2008和SEEA2012为代表的权威核算指南,各国也有相关的核算体系与实践。对美国、加拿大、挪威、荷兰、德国、菲律宾和澳大利亚在矿产资源核算方面的指南和实践进行梳理,发现各国矿产资源核算的理论基础与核算板块大多参考借鉴了SNA2008和SEEA2012。总结这些国家对我国矿产资源核算方面的启示,认为矿产资源资产应纳入我国国家资产负债表核算体系中,并以SEEA2012为指南构建符合我国实际的矿产资源核算体系。
[Abstract]:In the field of mineral resources accounting, there are authoritative accounting guidelines represented by SNA2008 and SEEA2012 in the world, as well as relevant accounting systems and practices in various countries. For the United States, Canada, Norway, the Netherlands, Germany, the United States of America, Canada, Norway, the Netherlands, Germany, the United States, Guide and practice in mineral resources accounting in the Philippines and Australia, It is found that most of the theoretical bases and accounting plates of mineral resources accounting in various countries have referred to SNA2008 and SEEA2012.The enlightenment of these countries to the accounting of mineral resources in China is summarized, and it is considered that mineral resources assets should be included in the national balance sheet accounting system of our country. And take the SEEA2012 as the guide to construct the mineral resources accounting system in accordance with the reality of our country.
【作者单位】：中央国债登记结算有限责任公司博士后科研工作站;
【分类号】：F416.1

【相似文献】