自然资源资产离任审计:分类、计量、内涵和理论基础

ACCOUNTABILITY AUDIT OF NATURAL RESOURCES ASSETS:CLASSIFICATION,MEASUREMENT,CONNOTATION AND THEORETICAL BASIS

自然资源资产离任审计是一个新审计领域,此理论的提出适应了经济、社会发展的新要求。首先,界定了自然资源资产的概念;其次,深入、系统地从自然资源资产来源、数量变化、再繁殖能力、利用限度、流动性、用途和所有者性质7个方面研究了自然资源资产的分类及其作用;再次,认为不同种类或来源的自然资源资产应该分别采用历史成本、重置成本、现值三种计量标准进行计量。全面、系统地剖析了自然资源资产离任审计的内涵。从战略目标和具体目标两个方面研究了自然资源资产离任审计的目标。从资源经济学理论、可持续发展经济学理论、审计学理论、会计学理论等方面探索了自然资源资产离任审计的理论基础。

The off-office audit of natural resources assets is the frontiers of auditing and the raising of the theory meets the new requirements for economic and social development. The paper firstly defines the concept of natural resources assets,and then conducts a profound and systematical study of their classification and functions from such 7 aspects as the source of natural resource assets,changes in the number,reproduction ability,use limit,liquidity,purpose and nature of the owners. In addition,the article believes that 3 measurement standards of historical cost,replacement cost and the present value should be used respectively to measure different types or sources of natural resources assets. The paper analyzes the connotation of accountability audit of natural resources assets systematically and comprehensively,studies the target of accountability audit of natural resources assets from the two aspects of strategic objectives and specific objectives,and finally explores the theoretical foundation of accountability audit of natural resources assets from the aspects of resource economics theory,sustainable development economics theory,auditing and accounting theory.