基于生态足迹的土地资源资产负债核算
李鹏辉, 张茹倩, 徐丽萍

Research on land resource asset and liability accounting based on ecological footprint
LI Peng-hui, ZHANG Ru-qian, XU Li-ping
图3 土地资源资产核算逻辑与要素
Fig. 3 Accounting logic and elements of land resource assets