中国国土资源经济2019，Vol.32Issue(2)：4-14,11.DOI:10.19676/j.cnki.1672-6995.0000211
能源和矿产资源资产负债表编制及应用探讨
Discussion on the Compilation and Application of Energy and Mineral Resources Balance Sheet
摘要
Abstract
The constraints of environmental carrying capacity and the constraints of energy and mineral resources reserves make the importance of sound and effective energy management and environmental governance tools more prominent. The System of Environmental and Economic Accounting (SEEA, AEEA) implemented by the United Nations and Australia can clearly analyze the "origin" of energy mineral resources in a country or a region, and demonstrate the key point of the existing energy and mineral resources management in the country and the focus of follow-up development through a balanced relationship of "supply=use". Therefore, China should also prepare a complete and comprehensive energy and mineral resources balance sheet based on the practices of United Nations and Australia, which includes flow statement, current table, physical quantity table and value scale table, with the multiple form as the core, and supplemented by the single form to improve energy management and environmental governance path in China.关键词
能源/矿产资源/资产负债表/环境经济核算体系/能源管理/环境治理Key words
energy/mineral resources/balance sheet/System of Environmental and Economic Accounting/energy management/environmental governance分类
管理科学引用本文复制引用
耿建新,吕晓敏,石吉金,刘尚睿..能源和矿产资源资产负债表编制及应用探讨[J].中国国土资源经济,2019,32(2):4-14,11.基金项目
国家社科基金重点项目"新环境下的自然资源资产审计与环境责任审计研究"阶段性研究成果(15AZD060) （15AZD060）
