摘要
文章在吸收借鉴国内外现有研究成果的前提下,以会计学、统计学、资源环境价值等学科理论为基础,在系统分析自然资源资产负债表、政府资产负债表和企业资产负债表的基础上,论证了水资源资产负债表报表要素的确认及计量,构建了水资源资产负债表报表体系和表式结构,最后探索编制了LC市2013—2017年水资源资产负债表,并进一步对样本市水资源资产负债状况进行了分析评价。
On the premise of absorbing and learning from the existing research results at home and abroad, this paper is based on the theories of accounting, statistics, resources and environmental value, and also based on the systematic analysis of natural resources balance sheet, government balance sheet and enterprise balance sheet to demonstrate the confirmation and measurement of the elements of water resources balance sheet, and then construct the water resources balance sheet reporting system and tabular structure. Finally, the paper explores and compiles the balance sheet of water resources of LC City from 2013 to2017, and also analyzes and evaluates the water resources balance sheet of the sample city.
作者
贾亦真
沈菊琴
Jia Yizhen;Shen Juqin(School of Business,Jiangnan University,Wuxi Jiangsu 214122,China;College of Agricultural Science and Engineering,Hohai University,Nanjing 211100,China)
出处
《统计与决策》
CSSCI
北大核心
2022年第15期5-9,共5页
Statistics & Decision
基金
江苏省社会科学基金资助项目(20GLD003)
江苏高校哲学社会科学研究项目(2020SJA0863)。
关键词
水资源资产负债表
要素确认
报表体系构建
编制实践
water resources balance sheet
element confirmation
report system construction
compiling practice
