自然资源资产负债表的架构研究
发布时间：2018-08-07 13:38
【摘要】：自然资源资产负债表的编制是目前国内一个较新的研究领域,内容广,知识跨度大。文章立足于国内外对于宏观环境会计和自然资源资产负债表的研究,通过对自然资源资产负债表构建涉及的相关理论和方法依据的梳理,整理出了一套包含编制目标、基本假设、主要原则、核算要素等基础理论的自然资源资产负债表理论体系,尝试从实物量和价值两个维度构建我国自然资源资产负债表的基本框架。同时,通过构建一套指标体系,探讨了自然资源资产负债表的分析。研究结果表明,自然资源资产负债表的主要核算项目为自然资源资产、自然资源负债和自然资源资本。自然资源资产负债表的构建应当基于“自然资源资产=自然资源负债+自然资源资本”这样的一个平衡公式。其次,由于某些自然资源资产的价值量难以估算,因此自然资源资产应当采用实物量和价值量相结合的多重计量方式。另外,对报表的架构既包含报表框架本身,也包含对报表的分析。因此文章从自然资源现状、自然资源使用和自然资源治理、保护三方面着手,构建了一套自然资源资产负债表的分析指标,以期对自然资源资产负债表分析的实务操作提供一定的理论参考。
[Abstract]:The compilation of natural resource balance sheet is a relatively new research field in China, with wide content and wide knowledge span. Based on the research of macro environmental accounting and natural resource balance sheet at home and abroad, by combing the relevant theories and methods involved in the construction of natural resource balance sheet, this paper puts forward a set of compilation objectives. This paper tries to construct the basic framework of natural resources balance sheet in China from the two dimensions of physical quantity and value, such as basic assumptions, main principles, accounting elements and other basic theories. At the same time, through the construction of a set of indicators system, the analysis of the balance sheet of natural resources is discussed. The results show that the main accounting items of natural resources balance sheet are natural resources assets, natural resources liabilities and natural resources capital. The construction of natural resource balance sheet should be based on a balance formula of natural resources assets = natural resources liabilities natural resources capital. Secondly, because the value of some natural resources assets is difficult to estimate, the natural resources assets should be measured by the combination of physical value and value. In addition, the structure of the report includes both the report framework itself and the analysis of the report. Therefore, this paper constructs a set of analysis indexes of natural resource balance sheet from three aspects: natural resource status, natural resource utilization, natural resource management and protection. In order to provide a certain theoretical reference for the practical operation of natural resource balance sheet analysis.
【学位授予单位】：南京信息工程大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F205
，
本文编号：2170192
[Abstract]:The compilation of natural resource balance sheet is a relatively new research field in China, with wide content and wide knowledge span. Based on the research of macro environmental accounting and natural resource balance sheet at home and abroad, by combing the relevant theories and methods involved in the construction of natural resource balance sheet, this paper puts forward a set of compilation objectives. This paper tries to construct the basic framework of natural resources balance sheet in China from the two dimensions of physical quantity and value, such as basic assumptions, main principles, accounting elements and other basic theories. At the same time, through the construction of a set of indicators system, the analysis of the balance sheet of natural resources is discussed. The results show that the main accounting items of natural resources balance sheet are natural resources assets, natural resources liabilities and natural resources capital. The construction of natural resource balance sheet should be based on a balance formula of natural resources assets = natural resources liabilities natural resources capital. Secondly, because the value of some natural resources assets is difficult to estimate, the natural resources assets should be measured by the combination of physical value and value. In addition, the structure of the report includes both the report framework itself and the analysis of the report. Therefore, this paper constructs a set of analysis indexes of natural resource balance sheet from three aspects: natural resource status, natural resource utilization, natural resource management and protection. In order to provide a certain theoretical reference for the practical operation of natural resource balance sheet analysis.
【学位授予单位】：南京信息工程大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F205
，
本文编号：2170192
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