统计与决策2023，Vol.39Issue(24)：5-10,6.DOI:10.13546/j.cnki.tjyjc.2023.24.001
自然资源资产负债表编制目标下的资产评估框架构建
Construction of Asset Evaluation Framework Under the Goal of Compiling Natural Resources Balance Sheet
摘要
Abstract
The compilation of natural resources balance sheet is an important measure to promote the reform of ecological civilization system and realize the coordinated development of social economy and natural resources.Natural resources balance sheet emphasizes the value of resources.The natural resource balance sheet emphasizes the value of resources,whether the natu-ral ecosystem provides tangible services(supply services)or intangible services(regulatory and cultural services)to humans,their value should be measured.In fact,it has become a consensus of both domestic and foreign academic circles that the value of natu-ral resources should be listed on the balance sheet of natural resources as much as possible.The valuation of natural resource as-sets is the basic work of the statistics and accounting of the quantity of value,which needs the assistance of the asset evaluation,and the construction of the evaluation framework aiming at the compilation of the balance sheet of natural resources is the key premise of realizing the valuation of natural resource assets.Based on the theory of asset appraisal,this paper discusses the objec-tive,scope,value type and approach of natural resource asset appraisal,which aims at the compilation of natural resource balance sheet.And then,on the basis of clarifying the logical relationship between the evaluation elements,the paper constructs the evalu-ation framework of natural resources assets under the goal of natural resources balance sheet preparation,hoping that it will be helpful to promote the process of value accounting in the compilation of the balance sheet of natural resources in China.关键词
自然资源资产负债表/资产评估/框架构建Key words
natural resources balance sheet/assets appraisal/framework construction分类
管理科学引用本文复制引用
武振国,李雪敏..自然资源资产负债表编制目标下的资产评估框架构建[J].统计与决策,2023,39(24):5-10,6.基金项目
内蒙古自治区自然科学基金项目(2023QN07010) （2023QN07010）
内蒙古自治区直属高校基本科研业务费项目(NCYWR22004) （NCYWR22004）
