复式记账下的自然资源核算与资产负债表编制框架研究
沈镭1, 钟帅1, 何利2,*, 陶建格3

Research on Accounting and Balance Sheet of Natural Resources with Double-Entry Bookkeeping
SHEN Lei1, ZHONG Shuai1, HE Li2, TAO Jian-ge3
自然资源资产负债表框架结构
Framework of natural resource balance sheet