[1] United Nations. Integrated Environmental and Economic Accounting (Handbook of National Accounting) [M]. 1993, 2000, 2003, 2006, 2012. [2] Water Accounting Standard Board. Australian Water Accounting Standard 1: Preparation and presentation of general purpose water accounting reports [R]. 2012. [3] 耿建新, 胡天雨, 刘祝君. 我国国家资产负债表与自然资源资产负债表的编制与运用初探——以SNA2008和SEEA2012为线索的分析 [C]// 中国会计学会环境会计专业委员会2014学术年会论文集. 南京, 2014. [GENG J J, HU T Y, LIU Z J. The research on preparation and application of China’s national balance sheet and natural resources balance sheet: An analysis based on SNA 2008 and SEEA 2012 // China Accounting Society, Environmental Accounting Professional Committee, 2014 Annual Conference Proceedings. Nanjing, 2014. ] [4] 陈玥, 杨艳昭, 闫慧敏, 等. 自然资源核算进展及其对自然资源资产负债表编制的启示 [J]. 资源科学, 2015, 37(9): 1716-1724. [CHEN Y, YANG Y Z, YAN H M, et al. Natural resources accounting and the natural resources balance sheet. Resources Science, 2015, 37(9): 1716-1724. ] [5] 杨睿宁, 杨世忠. 论自然资源资产负债表的平衡关系 [J]. 会计之友, 2015(8): 8-10. [YANG R N, YANG S Z. Study on the balance of natural resources balance sheet. Friends of Accounting, 2015(8): 8-10. ] [6] 史丹, 张金昌. 自然资源资产负债表编制: 问题与出路 [C]// 中国会计学会环境会计专业委员会2014学术年会论文集. 南京, 2014. [SHI D, ZHANG J C. Natural resources balance sheet: problems and solutions // China Accounting Society, Environmental Accounting Professional Committee, 2014 Annual Conference Proceedings. Nanjing, 2014. ] [7] 张友棠, 刘帅, 卢楠. 自然资源资产负债表创建研究 [J]. 财会通讯, 2014(10): 6-9. [ZHANG Y T, LIU S, LU N. Research on natural resources balance sheet. Accounting Communications, 2014(10): 6-9. ] [8] 封志明, 杨艳昭, 陈玥. 国家资产负债表研究进展及其对自然资源资产负债表编制的启示 [J]. 资源科学, 2015, 37(9): 1685-1691. [FENG Z M, YANG Y Z, CHEN Y. National balance sheets and implications for natural resources balance sheet. Resources Science, 2015, 37(9): 1685-1691. ] [9] 胡文龙, 史丹. 中国自然资源资产负债表框架体系研究: 以SEEA2012、SNA2008和国家资产负债表为基础的一种思路 [J]. 中国人口·资源与环境, 2015, 25(8): 1-9. [HU W L, SHI D. Research on the framework system of national resource statement of assets and liabilities: An idea based on the SEEA2012, SNA2008 and the national balance sheets research approaches. China Population, Resources and Environment, 2015, 25(8): 1-9. ] [10] 沈菊琴, 杜晓荣, 陆庆春. 水资源会计若干问题探讨 [J]. 生产力研究, 2005(7): 211-213. [SHEN J Q, DU X R, LU Q C. Discussion of water resource accounting. Productivity, 2005(7): 211-213. ] [11] 张雪芳. 水资源会计核算理论与方法研究 [D]. 南京: 河海大学, 2007. [ZHANG X F. Theory and Methods of Water Accounting. Nanjing: Hohai University, 2007. ] [12] 高敏雪. 扩展的自然资源核算——以自然资源资产负债表为重点 [J]. 统计研究, 2016, 33(1): 4-12. [GAO M X. Comprehensive accounting of national resources: Focusing on the balance sheet of natural resources. Statistical Research, 2016, 33(1): 4-12. ] [13] 甘泓, 汪林, 秦长海, 等. 对水资源资产负债表的初步认识 [J]. 中国水利, 2014(14): 1-7. [GAN H, WANG L, QIN C H, et al. Understanding of balance sheet of water resources. China Water Resources, 2014(14): 1-7. ] [14] 李扬, 张晓晶, 常欣, 等. 中国国家资产负债表2013 [M]. 北京: 中国社会科学出版社, 2013. [LI Y, ZHANG X J, CHANG X, et al. Chinese National Balance Sheet 2013. Beijing: China Social Sciences Press, 2013. ] [15] 卢琼, 甘泓, 张象明, 等. 水资源耗减量概念及其分析方法 [J]. 水利学报, 2010, 41(12): 1401-1406. [LU Q, GAN H, ZHANG X M, et al. Concept and calculation approach of water depletion. Journal of Hydraulic Engineering, 2010, 41(12): 1401-1406. ] [16] 甘泓, 秦长海, 卢琼, 等. 水资源耗减成本计算方法 [J]. 水利学报, 2011, 42(1): 40-47. [GAN H, QIN C H, LU Q, et al. Study on calculation method of water resources depletion cost. Journal of Hydraulic Engineering, 2011, 42(1): 40-47. ] [17] 孔含笑, 沈镭, 钟帅, 等. 关于自然资源核算的研究进展与争议问题 [J]. 自然资源学报, 2016, 31(2): 187-201. [KONG H X, SHEN L, ZHONG S, et al. Research progress and controversial issues of natural resources accounting. Journal of Natural Resources, 2016, 31(2): 187-201. |