本文選題：自然資源　切入點：資產負債表　出處：《會計之友》2017年02期 　論文類型：期刊論文

【摘要】：為優(yōu)化生態(tài)環(huán)境、完善政府績效考核,黨的十八屆三中全會提出了編制自然資源資產負債表。文章在分析國內外自然資源報表編制理論研究成果和實踐探索經驗的基礎上,結合當前實際,設計了報表編制的總體框架與實現(xiàn)路徑(自然資源資產明細賬以實物量表核算,總分類賬以價值量計量),并提出了建設性、前瞻性的建議,以量化自然資源的資產和權益狀況,考核領導干部任職期間對生態(tài)環(huán)境的建設,促成可持續(xù)發(fā)展的良好態(tài)勢。本研究對推進我國自然資源資產負債表編制具有一定的積極作用。
[Abstract]:In order to optimize the ecological environment and perfect the government performance evaluation, the third Plenary session of the 18 CPC Central Committee put forward the formulation of the balance sheet of natural resources. Combined with the current situation, the paper designs the general framework and realization path of the report form (natural resources assets account is calculated by the physical scale, the general ledger is measured by the value quantity, and puts forward constructive and forward-looking suggestions. In order to quantify the state of assets and rights and interests of natural resources, to assess the construction of ecological environment during the term of office of leading cadres, and to promote the good situation of sustainable development, this study has a certain positive effect on promoting the compilation of balance sheets of natural resources in China.
【作者單位】： 山西大學商務學院;
【基金】：2015年山西省軟科學項目“創(chuàng)新驅動下的山西經濟轉型發(fā)展與生態(tài)系統(tǒng)保護耦合政策措施研究”(201504017-4) 山西大學商務學院“可持續(xù)發(fā)展戰(zhàn)略下資源與環(huán)境會計相關問題研究創(chuàng)新團隊”科研項目
【分類號】：F231.1
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本文編號：1583226