唐山市自然资源资产负债表表式结构及实物量核算研究

Study on the table structure and physical quantity accounting of natural resources balance sheet in Tangshan city

大力推动生态文明建设是现阶段我国的基本方针。自然资源资产负债表的编制工作一方面可以对我国生态文明建设成果做“绩效考核”;另一方面也是我国建立自然资源责任追究制度的先提条件,涉及到我国生态文明建设的成效,因此编制自然资源资产负债表具有十分重要的意义。本文介绍了我国自然资源资产负债表的研究现状,分析了自然资源资产负债表表式结构特点,初步设计了编制唐山市自然资源资产负债表,并对其表式结构及实物量核算进行研究。

Promoting ecological civilization construction is the basic policy of our country at present,and the balance sheet of natural resources is the performance evaluation of our country s ecological civilization construction achievements on the one hand,and on the other hand,it is the conditions for our country to establish the responsibility system for natural resources.It involves the achievement of ecological civilization construction in our country.Therefore,it is very important to prepare the balance sheet of natural resources.This paper briefly introduces the present research status of natural resources balance sheet in China,analyzes the structural characteristics of the current natural resources balance sheet,and finally draws up Tangshan natural resources balance sheet and studies on the table stucture and physcial quantity accounting.