| 自然资源资产负债表应秉承资产负债表的基本理念 |
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| 引用本文： | 王蔚君.自然资源资产负债表应秉承资产负债表的基本理念[J].国土与自然资源研究,2016(4):31-32. |
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| 作者姓名： | 王蔚君 |
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| 作者单位： | 海南政法职业学院 |
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| 摘 要： | 自然资源资产负债表应当沿用资产负债表的理念和理论,要明确不同级别政府是报表主体,需分析各种自然资源资产和环境要素确立会计科目,需要运用各种评估方法对自然资源和环境要素进行估价计量,自然资源资产负债表包括分类实物量资产负债表部分与综合价值量资产负债表部分组成的自然资源资产负债表体系。
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| 关 键 词： | 政府报表主体 自然资源资产和环境要素 自然资源和环境要素评估计量 分类实物量资产负债表 综合价值量资产负债表 |
The balance sheet of natural resources should be the basic idea of the balance sheet |
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| Abstract: | Natural resource balance sheet should be used in the balance sheet of the concept and theory, to clarify the different levels of government is the main body of the report, need to analyze various natural resources and environmental factors to establish accounting subjects, need to use a variety of assessment methods to evaluate natural resources and environmental factors, natural resource balance sheet, including the classification of natural resources and the overall value of assets and liabilities. |
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| Keywords: | The main body of the government report Natural resources and environmental factors Natural resources and environmental factors assessment measurement The classification of physical quantity balance sheet The integrated value of the balance sheet |
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