Analysis of Natural Resource Assets and Establishment and Definition of Liability and Equity Accounts—Based on Framework of Natural Resources Balance Sheet with Double-Entry Bookkeeping
TAO Jian-ge, SHEN Lei, HE Li, ZHONG Shuai
JOURNAL OF NATURAL RESOURCES . 2018, (10): 1686 -1696 .  DOI: 10.31497/zrzyxb.20180845