摘要
对草原资源进行价值核算,可以建立人们的草原资源有价观,为及时监控草原价值变化情况提供数据,促进草原的合理利用和有效保护。在概述草原资产核算意义的基础上,界定了草原资产的概念,并着重探讨了草原资产核算的内容与方法。
Value accounting of grassland resources allows people to establish value concept of grassland resources,provides data for timely monitoring the grassland value changes,and promotes reasonable utilization and effective protection of grasslands.On the basis of outlining the significance of grassland asset accounting,the concept of grassland assets was defined,and the contents and methods of grassland asset accounting were discussed.
出处
《中国草地学报》
CSCD
北大核心
2012年第5期1-4,共4页
Chinese Journal of Grassland
基金
国家软科学研究计划项目(2010GXS5D189)
内蒙古自然科学基金项目(2011MS1003)
关键词
草原资产
确认
计量
记录
信息披露
Grassland assets
Recognition
Measurement
Record
Disclosure of information