经济与管理研究2017，Vol.38Issue(4)：124-132,9.DOI:10.13502/j.cnki.issn1000-7636.2017.04.013
区域自然资源资产负债表编制研究
The Compilation of Regional Natural Resources Balance Sheet
摘要
Abstract
Based on the compilation of natural resources balance sheet,this paper uses the structural balance relationship and the accounting balance relationship of the two-dimensional classification of balance sheet.The content of natural resources balance can be divided into resource assets,environmental liabilities and resource rights,determining the accounting content and balancing relationship of each part.Based on the case data,this paper makes a tentative exploration of the regional natural resources balance sheet.关键词
自然资源资产负债表/资源资产/环境负债/资源权益Key words
balance sheet of natural resources/resource assets/environmental liabilities/resources equity分类
管理科学引用本文复制引用
李丰杉,成思思,杨世忠..区域自然资源资产负债表编制研究[J].经济与管理研究,2017,38(4):124-132,9.基金项目
国家社会科学基金重大项目"基于自然资源资产负债表系统的环境责任审计研究"(15ZDB160) （15ZDB160）
国家社会科学基金重点项目"国土资源资产负债表编制及其运行机制研究"(15AGL007) （15AGL007）
