统计与决策2024，Vol.40Issue(1)：35-40,6.DOI:10.13546/j.cnki.tjyjc.2024.01.006
自然资源资产负债核算:理论进展、实践困境与中国特色体系构建
Natural Resource Asset-liability Accounting:Theoretical Progress,Practical Difficulties and the Construction of the System With Chinese Characteristics
摘要
Abstract
Since the Third Plenary Session of the 18th CPC Central Committee,the theoretical research and practical explo-ration of natural resource asset-liability accounting have been highly valued by the Party and the state.Due to the complexity of natural resource asset-liability accounting and the interdisciplinary nature of the field,current theoretical research faces problems such as an incomplete theoretical system,unclear concept representation,and inconsistent accounting logic.Besides,in practical application,there also exist difficulties such as lack of scientific and systematic theoretical guidance,non-standard accounting techniques and incomplete functional positioning.In view of the current theoretical progress and practical difficulties,this paper combines the management characteristics of natural resources owned by the whole people in China with SNA and SEEA,and uses cross-disciplinary technological innovation to construct the framework of natural resource asset-liability accounting system with Chinese characteristics,so as to provide reference for ecological system carbon sink accounting,ecological compensation,and in-ternational comparison of natural resource accounting.关键词
自然资源/资产负债核算/理论体系/实践应用Key words
natural resources/asset-liability accounting/theoretical system/practical application分类
管理科学引用本文复制引用
韩君,宋传智..自然资源资产负债核算:理论进展、实践困境与中国特色体系构建[J].统计与决策,2024,40(1):35-40,6.基金项目
国家社会科学基金一般项目(22BTJ001) （22BTJ001）
