本文選題：寶安區(qū) + 自然資源��； 參考：《生態(tài)經(jīng)濟(jì)》2017年12期

【摘要】：探索編制自然資源資產(chǎn)負(fù)債表是中共十八屆三中全會(huì)做出的重大決定,是加快推進(jìn)我國(guó)生態(tài)文明建設(shè)的一項(xiàng)制度創(chuàng)新。當(dāng)前,自然資源資產(chǎn)負(fù)債表面臨著基礎(chǔ)理論不扎實(shí)、價(jià)值核算不完善以及實(shí)踐應(yīng)用經(jīng)驗(yàn)不足等一系列問(wèn)題。鑒于此,研究首先系統(tǒng)梳理了深圳市寶安區(qū)近3年自然資源資產(chǎn)負(fù)債表的理論探索研究和實(shí)踐應(yīng)用進(jìn)展,指出了自然資源資產(chǎn)負(fù)債表編制的重點(diǎn)和難點(diǎn),然后厘定了自然資源資產(chǎn)、自然資源資產(chǎn)負(fù)債和自然資源凈資產(chǎn)的相關(guān)概念,闡述了寶安區(qū)自然資源資產(chǎn)負(fù)債表編制思路,搭建了由實(shí)物量表、質(zhì)量表、價(jià)值表、負(fù)債表和流向表共5張表構(gòu)成的自然資源資產(chǎn)負(fù)債表框架體系。最后針對(duì)當(dāng)前自然資源資產(chǎn)負(fù)債表存在的系列共性問(wèn)題,提出了今后的主要研究方向。
[Abstract]:It is an important decision made by the third Plenary session of the 18th Central Committee of the Communist Party of China to explore and compile the balance sheet of natural resources. It is also an institutional innovation to speed up the construction of ecological civilization in China. At present, the balance sheet of natural resources is faced with a series of problems, such as the basic theory is not solid, the value accounting is not perfect and the practical application experience is insufficient. In view of this, the research first systematically combs the theory exploration research and the practice application progress of the natural resources balance sheet in Baoan District of Shenzhen in the past three years, and points out the key and difficult point of the natural resource balance sheet compilation. Then it defines the related concepts of natural resources assets, natural resources assets liabilities and natural resources net assets, expounds the ideas of making natural resources balance sheet in Baoan district, and sets up the physical form, quality table and value table. The natural resource balance sheet framework system consisting of 5 tables of balance sheet and flow statement. Finally, aiming at the common problems existing in the balance sheet of natural resources at present, the paper puts forward the main research direction in the future.
【作者單位】： 國(guó)家環(huán)境保護(hù)飲用水水源地管理技術(shù)重點(diǎn)實(shí)驗(yàn)室/深圳市環(huán)境科學(xué)研究院;
【基金】：國(guó)家重點(diǎn)研發(fā)計(jì)劃項(xiàng)目“自然資源資產(chǎn)負(fù)債表編制與資源環(huán)境承載力評(píng)價(jià)技術(shù)集成與應(yīng)用”(2016YFC0503500) 深圳市環(huán)境科技計(jì)劃項(xiàng)目“深圳市自然資源資產(chǎn)負(fù)債表編制技術(shù)指南研究”(LD2015GP-SZC055) 深圳市寶安區(qū)環(huán)境科技計(jì)劃項(xiàng)目“寶安區(qū)水資源資產(chǎn)負(fù)債表編制”(BACG2016119150)
【分類(lèi)號(hào)】：F205
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本文編號(hào)：1785613