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。
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.
出处
《国土与自然资源研究》
2016年第4期31-32,共2页
Territory & Natural Resources Study
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 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
