我国生态环境资产负债表编制框架研究

The Framework of Ecological Environmental Balance Sheet in China

本文根据生态环境资产负债表的基本概念和理论,提出了生态环境资产负债表编制的总体框架,同时,针对环境容量资产、环境质量产品、生态产品资产的特点,分别建立了相应框架体系,提出了环境资产负债表的应用决策方向。本文研究成果对于确立统一的生态环境资产核算标准和方法、使我国生态环境资产负债核算工作逐步规范化、制度化具有重要的现实意义。

This paper proposed the overall framework of the ecological environmental balance sheet, based on its basic concept and theories. The framework were established for environmental capacity assets, environmental quality products and ecological products assets, respectively. Decision-making direction of applicating ecological environmental balance sheet were also put forward. This paper has important practical significance for establishing the unified ecological environment assets accounting standards, methods and making ecological environmental assets accounting work gradually standardized and institutionalized in China.