自然资源资产负债表理论与实践路径探析——以土地资源为例Analysis of the theory and practice of natural resources balance sheet——taking land resources as an example
徐子蒙;贾丽;李娜;
摘要(Abstract):
自然资源资产负债表是借助会计学概念进行自然资源管理的有益探索,是生态文明建设的重大理论创新。本文在借鉴会计学相关理论的基础上,研究提出自然资源资产负债表的目标、假设、定义以及报表要素、内容、结构和编制方法,并以土地资源为例尝试设计了自然资源资产负债表体系,以期为探索编制自然资源资产负债表提供有益参考。
关键词(KeyWords): 自然资源;资产负债表;土地资源
基金项目(Foundation):
作者(Authors): 徐子蒙;贾丽;李娜;
DOI: 10.16251/j.cnki.1009-2307.2019.12.008
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