方恺,朱优蓉.自然资源资产负债表编制的理论与实践[J].中国环境管理,2019,11(3):24-30,35
自然资源资产负债表编制的理论与实践
The Theory and Practice of the Natural Resources Asset Balance-sheet Compilation
  
DOI:10.16868/j.cnki.1674-6252.2019.03.024
中文关键词:  自然资源资产负债表  资产  负债  自然资源核算
英文关键词:natural resources asset balance-sheet  asset  liability  natural resource accounting
基金项目:浙江高校重大人文社科项目攻关计划(2016GH005)。
作者单位E-mail
方恺 浙江大学公共管理学院, 浙江杭州 310058 fangk@zju.edu.cn 
朱优蓉 浙江大学公共管理学院, 浙江杭州 310058
宁波市危险化学品应急救援研究中心, 浙江宁波 315000 
 
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中文摘要:
      自然资源资产负债表在国内外都是一个全新的课题,然而学术界关于自然资源核算、环境经济核算、国家资产负债表编制和生态系统服务评估等方向的研究由来已久,为我国自然资源资产负债表的编制提供了大量可资借鉴的学术成果。本文在综述相关领域研究进展的基础上,基于会计学、经济学、资源环境科学等学科视角论述了自然资源资产负债表编制的理论基础,辨析了自然资源资产、负债和净资产等核心概念的内涵,从基本假设、表式结构、数据来源等方面探讨了自然资源资产负债表的框架体系,并回顾了当前自然资源资产负债表编制的实践经验,以期为深化自然资源资产负债表研究提供科学参考。
英文摘要:
      While the compilation of natural resources asset balance-sheet is a newly emerging topic for the scientific community throughout the world, numerous studies on a variety of domains such as natural resource accounting, environmental and economic accounting, national balance sheet compilation and ecosystem services valuation have laid a robust foundation for the compilation of natural resources asset balance-sheet in China. On the basis of a review on the research aforementioned, this paper explores the theoretical underpinning of natural resources asset balance-sheet compilation from interdisciplinary perspectives including accounting, economics, resources and environmental sciences, and further distinguishes the key concepts of natural resources assets, liabilities and net assets. This paper also investigates the framework of the natural resources asset balance-sheet with respect to its basic assumptions, tabular structure and data sources, and tracks the practical experience with the natural resources asset balance-sheet compilation. By doing so, our findings are expected to serve as a reference for follow-up studies on the natural resources asset balance-sheet.
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