文章摘要
冯聪,董为红.自然资源资产负债表编制的逻辑及技术要素[J].国土资源科技管理,2019,36(6):82-89
自然资源资产负债表编制的逻辑及技术要素
Logic and Technical Elements of the Preparation of Natural Resource Balance Sheet
  
DOI:
中文关键词: 自然资源  资产  负债  资产负债表
英文关键词: natural resources  assets  liability  balance sheet
基金项目:
作者单位
冯聪 自然资源部咨询研究中心北京100035 
董为红 自然资源部咨询研究中心北京100035 
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中文摘要:
      从“资源利用—保护责任”相对应的逻辑出发,提出了自然资源负债表编制的思路,界定了资产、负债、净资产,分析了自然资源资产开发利用行为与资产负债的变化关系,指出由于负债表中评估方法与个体评估应有所不同,可借鉴定级估价的思路并进行拓展。初步设计了负债表编制的框架,最后提出四点意见和建议:研究与实践同步推进,逐步完善自然资源资产负债表体系;不断夯实自然资源资产负债表编制数据基础;优先编制重点生态区域的自然资源资产负债表;立足自然资源管理职能,研究与相关工作衔接问题。
英文摘要:
      Based on the logic corresponding to “resource utilization protection responsibility”,this paper puts forward the idea of preparing natural resources balance sheet,defines assets,liabilities and net assets,and analyzes the relationship between the development and utilization of natural resource assets and assets and liabilities.This paper points out that the ideas of classification and evaluation can be applied and developed due to the differences between evaluation methods and individual evaluation in balance sheet.Finally,the framework for the preparation of balance sheet is designed,and four comments and suggestions are put forward:Perform researches and practices at the same time;gradually improve the natural resources balance sheet system;consolidate the data base for the preparation of natural resources balance sheets;prioritize the preparation of natural resource balance sheets for key ecological regions;rely on the connections among natural resources management functions,researches and related work.
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