自然资源资产产权、属性与自然资源资产负债表编制框架

发布时间：2018-07-03 15:46

  本文选题：自然资源资产产权 + 自然资源资产属性　； 参考：《财会月刊》2017年28期

【摘要】：自然资源资产负债表编制框架是自然资源资产负债表编制的基础,自然资源资产负债表编制框架既包括资产,也包括负债和所有者权益,前者与自然资源资产属性有关,后者与自然资源资产产权有关。因此,科学界定自然资源资产负债表编制框架相关概念需要深入自然资源资产的产权和属性层面进行分析,从这两方面探索自然资源资产负债表学科属性、编制主体,以及自然资源资产、负债、所有者权益和报表格式等内容。
[Abstract]:The balance sheet framework for natural resources is the basis of the balance sheet of natural resources. The framework for the balance sheet of natural resources includes both assets, liabilities and owners' equity, the former is related to the nature of natural resource assets, and the latter is related to the property rights of natural resources. Therefore, the scientific definition of natural resource assets and liabilities is made. The related concepts of the framework need to be analyzed in depth of the property and property level of natural resource assets. From these two aspects, the subject property of natural resource balance sheet, the main body, the assets, liabilities, owners' equity and the form of report form are explored.
【作者单位】： 淮海工学院商学院;
【分类号】：F205;F235
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本文编号：2094156