自然資源資產(chǎn)負(fù)債表編制中負(fù)債認(rèn)定問題思考——以江蘇連云港市海洋自然資源負(fù)債為例
發(fā)布時(shí)間：2019-08-14 18:19
【摘要】：本文結(jié)合法學(xué)和會(huì)計(jì)學(xué)上的負(fù)債概念,探索了自然資源負(fù)債的本質(zhì)屬性,依據(jù)會(huì)計(jì)信息系統(tǒng)理論和會(huì)計(jì)的受托責(zé)任觀,沿著"會(huì)計(jì)報(bào)表目標(biāo)是報(bào)告受托責(zé)任——會(huì)計(jì)報(bào)表是受托責(zé)任信息的傳遞載體或信道——受托責(zé)任信息是受托方的責(zé)任認(rèn)定信息——自然資源資產(chǎn)離任審計(jì)是對(duì)受托方責(zé)任認(rèn)定信息的審計(jì)"的思路,借鑒審計(jì)學(xué)上的資產(chǎn)負(fù)債表項(xiàng)目認(rèn)定概念,基于人與自然關(guān)系原理,探討了自然資源負(fù)債的存在性、義務(wù)、完整性和計(jì)價(jià)認(rèn)定。以江蘇連云港市海洋自然資源負(fù)債的認(rèn)定為例,較清晰地確立了自然資源負(fù)債相關(guān)的認(rèn)定內(nèi)容和認(rèn)定方法。
[Abstract]:Based on the concept of liability in law and accounting, this paper explores the essential attribute of natural resource liability, according to the theory of accounting information system and the concept of fiduciary responsibility of accounting. Along the train of thought that "the goal of accounting statement is to report fiduciary responsibility-accounting statement is the transmission carrier or channel of fiduciary responsibility information-fiduciary responsibility information is the responsibility identification information of trustee, and the outgoing audit of natural resources assets is the audit of trustee liability information", drawing lessons from the concept of balance sheet item identification in audit science, based on the principle of the relationship between man and nature, this paper discusses the existence of natural resources liability. Obligations, integrity and valuation. Taking the identification of marine natural resources liability in Lianyungang City, Jiangsu Province as an example, the identification contents and methods related to natural resources liabilities are clearly established.
【作者單位】： 淮海工學(xué)院商學(xué)院;
【基金】：2015年度江蘇省高校哲學(xué)社會(huì)科學(xué)研究一般項(xiàng)目“國(guó)家治理現(xiàn)代化視角下江蘇省海洋資源環(huán)境經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系研究”(項(xiàng)目編號(hào):2015SJB666) 江蘇省海洋資源開發(fā)研究院2014年度項(xiàng)目“基于國(guó)家治理的我國(guó)海洋資源環(huán)境審計(jì)理論、系統(tǒng)及模式研究”(項(xiàng)目編號(hào):JSIMR201432) 江蘇省海洋經(jīng)濟(jì)研究中心2015年項(xiàng)目“江蘇省海洋資源環(huán)境審計(jì)問題研究”(項(xiàng)目編號(hào):HJ4006)
【分類號(hào)】：F231.1
，
本文編號(hào)：2526722
[Abstract]:Based on the concept of liability in law and accounting, this paper explores the essential attribute of natural resource liability, according to the theory of accounting information system and the concept of fiduciary responsibility of accounting. Along the train of thought that "the goal of accounting statement is to report fiduciary responsibility-accounting statement is the transmission carrier or channel of fiduciary responsibility information-fiduciary responsibility information is the responsibility identification information of trustee, and the outgoing audit of natural resources assets is the audit of trustee liability information", drawing lessons from the concept of balance sheet item identification in audit science, based on the principle of the relationship between man and nature, this paper discusses the existence of natural resources liability. Obligations, integrity and valuation. Taking the identification of marine natural resources liability in Lianyungang City, Jiangsu Province as an example, the identification contents and methods related to natural resources liabilities are clearly established.
【作者單位】： 淮海工學(xué)院商學(xué)院;
【基金】：2015年度江蘇省高校哲學(xué)社會(huì)科學(xué)研究一般項(xiàng)目“國(guó)家治理現(xiàn)代化視角下江蘇省海洋資源環(huán)境經(jīng)濟(jì)責(zé)任審計(jì)評(píng)價(jià)指標(biāo)體系研究”(項(xiàng)目編號(hào):2015SJB666) 江蘇省海洋資源開發(fā)研究院2014年度項(xiàng)目“基于國(guó)家治理的我國(guó)海洋資源環(huán)境審計(jì)理論、系統(tǒng)及模式研究”(項(xiàng)目編號(hào):JSIMR201432) 江蘇省海洋經(jīng)濟(jì)研究中心2015年項(xiàng)目“江蘇省海洋資源環(huán)境審計(jì)問題研究”(項(xiàng)目編號(hào):HJ4006)
【分類號(hào)】：F231.1
，
本文編號(hào)：2526722
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