自然资源资产负债表编制设计及应用Ⅰ：设计

doi:10.31497/zrzyxb.20171361

摘要/Abstract

摘要： 十八届三中全会提出“探索编制自然资源资产负债表,对领导干部进行自然资源资产离任审计”,这是我国在生态文明制度建设中的一项重大改革。自然资源资产负债表是表明一定期间内自然资源的存量以及存量变化情况的报表,论文在研究自然资源资产负债表概念内涵的基础上,分析自然资源资产负债表实物量和价值量核算方法,提出两者之间的换算表,最后研究自然资源资产负债表编制样式,提出设计方案,为自然资源资产负债表应用研究提供基础。

关键词: 编制样式, 核算方法, 设计方案, 自然资源资产负债表

Abstract: “Preparing natural resources asset balance sheet and auditing natural resources assets on departure of leading cadres” is one of the major decisions of the Third Plenary Session of the 18th CPC Central Committee, as well as an important decision that can promote China’s ecological civilization construction. The balance sheet of natural resources is a report that states the stock of natural resources and the change of the stock in a certain time period.Based on the study of the connotation of the concept of natural resources balance sheet, this paper analyzes the method of calculating the physical quantity and value of natural resources and proposes the conversion table between them. Finally, the paper studies the compilation style of natural resources balance sheet and proposes the design scheme. The study in this paper provides a basis for applying of natural resource balance sheets.

Key words: accounting method, design scheme, natural resources asset balance sheet, style

中图分类号:

F205

焦志倩, 王红瑞, 许新宜, 杨博. 自然资源资产负债表编制设计及应用Ⅰ：设计[J]. 自然资源学报, 2018, 33(10): 1706-1714.

JIAO Zhi-qian, WANG Hong-rui, XU Xin-yi, YANG Bo. Design and Application of Natural Resources Balance Sheet Ⅰ: Design[J]. JOURNAL OF NATURAL RESOURCES, 2018, 33(10): 1706-1714.

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