自然资源资产负债表的编制框架与核算路径研究

Study on Framework for Preparation of Natural Resources Balance Sheet and Its Accounting Approach

自然资源资产负债表是一个崭新的课题,目前不管是国内还是国外,都没有成熟的思路和方法。鉴于此,本文基于现有的理论研究,通过分析自然资源资产负债表编制与核算过程中存在的难点与问题,讨论了自然资源资产负债表的编制与核算路径,提出了编制自然资源资产负债表的架构设想,并以此为据确定了自然资源资产债表的核算要素。

The natural resourcesbalance sheet is a brand-new topic.At present,there have not been mature ideas and methodsat home or abroad. Therefore, based on the current theoretical research, by analyzing the difficulties and problems existing in the preparation and accounting of such balance sheets, this article discusses the preparation and accounting approaches, proposes a framework and identifiestheelements in the accounting of such balance sheets.