摘要
"探索编制自然资源资产负债表"1自十八届三中全会提出后,就引起社会各界的广泛关注,但是其学科归属问题并不明晰。本文首先在界定自然资源资产负债表定义的基础上,充分论证了"自然资源资产负债表"与会计学、统计学、环境学、资源学以及管理学等上位学科的关系,提出"自然资源资产负债表"是一门横跨自然科学、社会科学和思维科学三大部类的,处于会计学、统计学、环境学、资源学以及管理学等诸多学科交叉、边缘地带的新兴应用学科。
Since the Third Plenary Session of 18 th CPC Central Committee,exploring the preparation of natural resources balance sheet has gradually caused the extensive concern of the society from all walks of life,but the discipline attribute of nature resource balance sheet is not clear. The paper defined the definition of natural resources balance sheet firstly,and then present the evidence that the balance sheet is with the discipline attribute of accounting,statistics,environment subject and resources subject. In the end,the article put forward and demonstrated the natural resource balance sheet has the property of cross subject.
出处
《会计研究》
CSSCI
北大核心
2016年第5期3-8,95,共6页
Accounting Research
