自然资源资产负债表下负债账户构建研究

发布时间：2018-01-08 22:18

本文关键词：自然资源资产负债表下负债账户构建研究　出处：《西南科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：2013年11月在党的十八届三中全会上通过了《中共中央关于全面深化改革若干重大问题的决定》,对于与生态文明制度建设相关的自然资源资产提出了一系列的要求,包括对自然资源资产负债表的编制进行探索,并以此为基础对领导干部实行自然资源资产离任审计。着眼于此,本文首先借鉴SEEA2012和SNA2008对自然资源资产负债表的编制框架进行分析,确定了自然资源资产负债表的编制目标、基本假设、核算原则和基本要素,提出自然资源资产负债表是由资产账户和负债账户所构成,并分析了自然资源资产负债表下的资产账户和负债账户在国家资产负债表中的体现,主张将资产账户作为主表、负债账户作为附表对领导干部在自然资源责任方面进行离任审计;其次,根据已有的国内外文献和国外实践经验,从自然资源资产的确认条件、资产分类、计量单位和资产结构四个方面对自然资源资产账户进行了简单的阐述,并对其资产账户的编制进行了简要的分析;进一步,本文对自然资源负债账户的编制进行了详细的阐述,自然资源负债是在社会经济活动中所产生排放进入环境系统的超出一定容量的会对自然资源资产产生损害的剩余物,并根据其定义对自然资源负债的相关概念和核算方法进行了充分的说明,从实物量和价值量两个方面,按照自然资源资产负债表的编制思路,确定自然资源负债账户的编制框架和编制内容;最后,本文以郑州市为例,以2013年作为基准年度,通过数据搜集对郑州市2014年地自然资源负债账户进行试编,并对郑州市自然资源负债进行了简要的分析。
[Abstract]:In November 2013, at the third Plenary session of the 18 CPC Central Committee, the CPC Central Committee adopted the "decision of the CPC Central Committee on comprehensively deepening several important issues of Reform." For the construction of ecological civilization system related to natural resources assets put forward a series of requirements, including the development of the balance sheet of natural resources to explore. And on the basis of this to the leading cadres to carry out the audit of natural resources assets leaving, with a view to this. This paper first uses SEEA2012 and SNA2008 for reference to analyze the framework of natural resource balance sheet, and determines the goal and basic assumptions of natural resource balance sheet. Accounting principles and basic elements, it is proposed that the balance sheet of natural resources is composed of asset accounts and liability accounts. And analyzed the natural resources balance sheet under the asset account and the liability account in the national balance sheet manifestation, advocated to take the asset account as the main statement. The liabilities account acts as the schedule to audit the leading cadres' responsibility for natural resources; Secondly, according to the existing domestic and foreign literature and foreign practical experience, from the recognition conditions of natural resources assets, asset classification, units of measurement and asset structure, the natural resources asset accounts are briefly described. It also makes a brief analysis on the compilation of its asset accounts. Further, this paper describes the compilation of natural resource liability accounts in detail. Natural resource liability is the residual material which can cause damage to natural resources assets in excess of a certain capacity, which is generated in the social and economic activities and discharged into the environmental system. And according to the definition of natural resources liabilities related concepts and accounting methods are fully explained, from the physical amount and value of two aspects, according to the natural resources balance sheet compilation ideas. To determine the framework and content for the preparation of natural resources liability accounts; Finally, taking Zhengzhou as an example, taking 2013 as the base year, this paper makes a trial compilation of the natural resources debt account of Zhengzhou on 2014 through data collection. The debt of natural resources in Zhengzhou is analyzed briefly.
【学位授予单位】：西南科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F205

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