[1] |
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. 自然资源学报, 2016, 31(3): 363-376.
|
|
[KONG H X, SHEN L, ZHONG S, et al.Research progress and controversial issues of natural resources accounting. Journal of Natural Resources, 2016, 31(3): 363-376.]
|
[2] |
U N, E C, FAO, et al. System of Environmental-Economic Accounting 2012: Central Framework. New York: United Nations, 2014.
|
[3] |
EUROSTAT. The European framework for integrated environmental and economic accounting for forests. .
|
[4] |
LANGE G.Manual for Environmental and Economic Accounts for Forestry: A Tool for Cross-sectoral Policy Analysis. Rome: FAO Forestry Department, 2004.
|
[5] |
蒋立, 张志涛. 森林资源核算理论研究国际进展综述. 林业经济, 2017, 39(7): 70-83.
|
|
[JIANG L, ZHANG Z T.General review of international progress in forest resource accounting theory research. Forest Economics, 2017, 39(7): 70-83.]
|
[6] |
中国森林资源核算研究项目组. 生态文明制度构建中的中国森林资源核算研究. 北京: 中国林业出版社, 2015.
|
|
[China Forest Resources Accounting Research Group. China's Forest Resources Accounting in the Context of Ecological Civilization Institutional Development. Beijing: China Forestry Publishing House, 2015.]
|
[7] |
闫慧敏, 杜文鹏, 封志明, 等. 自然资源资产负债的界定及其核算思路. 资源科学, 2018, 40(5): 888-898.
|
|
[YAN H M, DU W P, FENG Z M, et al.The definition and accounting approaches towards natural resource liabilities. Resources Science, 2018, 40(5): 888-898.]
|
[8] |
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. 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.]
|
[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. 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 natural 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] |
陈艳利, 弓锐, 赵红云. 自然资源资产负债表编制: 理论基础、关键概念、框架设计. 会计研究, 2015, 31(9): 18-26.
|
|
[CHEN Y L, GONG R, ZHAO H Y.On the preparation of natural resources balance sheet: Theoretical basis, key concepts and framework design. Accounting Research, 2015, 31(9): 18-26.]
|
[11] |
张卫民, 王会, 郭静静. 自然资源资产负债表编制目标及核算框架探讨. 环境保护, 2018, (11): 39-42.
|
|
[ZHANG W M, WANG H, GUO J J.Discussion on the objective and accounting framework of natural resources balance sheet. Environmental Protection, 2018, (11): 39-42.]
|
[12] |
耿建新, 安琪, 尚会君. 我国森林资源资产平衡表的编制工作研究: 以国际规范与实践为视角. 审计与经济研究, 2017, 32(4): 51-62.
|
|
[GENG J X, AN Q, SHANG H J.The research on preparing the balance sheets of Chinese forest resource assets: From the perspective of international standards and practices. Journal of Audit & Economics, 2017, 32(4): 51-62.]
|
[13] |
张志涛, 戴广翠, 郭晔, 等. 森林资源资产负债表编制基本框架研究. 资源科学, 2018, 40(5): 929-935.
|
|
[ZHANG Z T, DAI G C, GUO Y, et al.A basic framework for the compilation of a forest resource balance sheet. Resources Science, 2018, 40(5): 929-935.]
|
[14] |
张颖. 资源核算与资产负债表管理研究: 以扎兰屯市森林资源为例. 环境保护, 2016, (Z1): 35-38.
|
|
[ZHANG Y.Study of natural resources accounting and the balance sheet management: Taking forest resources in Zhalantun city of Inner Mongolia for an example. Environmental Protection, 2016, (Z1): 35-38.]
|
[15] |
GB/T 26423-2010, 森林资源术语.
|
|
[GB/T 26423-2010, Terminology of forest resources.]
|
[16] |
GB/T 26424-2010, 森林资源规划设计调查技术规程.
|
|
[GB/T 26424-2010, Technical regulations for inventory for forest management planning and design.]
|
[17] |
李金华. 论中国自然资源资产负债表编制的方法. 财经问题研究, 2016, (7): 3-11.
|
|
[LI J H.On the method of compiling balance sheet of natural resources in China. Research on Financial and Economic Issues, 2016, (7): 3-11.]
|
[18] |
石薇, 徐蔼婷, 李金昌, 等. 自然资源资产负债表编制研究: 以林木资源为例. 自然资源学报, 2018, 33(4): 541-551.
|
|
[SHI W, XU A T, LI J C, et al.Study on the preparation of natural resources balance sheet: A case study of forest resources. Journal of Natural Resources, 2018, 33(4): 541-551.]
|
[19] |
LY/T2407-2015, 森林资源资产评估技术规范.
|
|
[LY/T2407-2015, Norm of techniques for estimation of forest economic value.]
|