自然資源資產(chǎn)負債表編制框架設(shè)計:理論基
發(fā)布時間:2019-03-02 11:51
【摘要】:"十三五"生態(tài)環(huán)境保護規(guī)劃明確要求編制自然資源資產(chǎn)負債表,從國家層面形成自然資源管理體系。本文針對自然資源的多樣化、難計量的性質(zhì),耦合生態(tài)學(xué)、經(jīng)濟學(xué)、統(tǒng)計學(xué)、遙感技術(shù)等學(xué)科,以某地區(qū)水資源為例,先建立地區(qū)水資源實物存量及變動賬戶,根據(jù)資源價值評估,進一步建立水資源自然資源資產(chǎn)負債報表體系,為各地區(qū)編制各類資源的資產(chǎn)負債報表體系提供參考。
[Abstract]:The ecological environmental protection plan of the 13th five-year Plan clearly requires the preparation of natural resources balance sheet and the formation of natural resources management system from the national level. In view of the diversification of natural resources, the nature of incalculable, coupled ecology, economics, statistics, remote sensing technology and other disciplines, taking a certain area of water resources as an example, the paper first establishes the regional water resources physical inventory and change account. According to the evaluation of resource value, the report system of natural resource assets and liabilities of water resources is further established, which can provide reference for the preparation of assets and liabilities report system of all kinds of resources in various regions.
【作者單位】: 中南大學(xué)商學(xué)院;兩型社會與生態(tài)文明協(xié)同創(chuàng)新研究中心;
【基金】:國家社科重大招標(biāo)項目(11&ZD166) 教育部博士點基金項目(20130162120045) 湖南省社科基地項目(16JD67) 湖南社科評審員會一般項目
【分類號】:F205
本文編號:2433024
[Abstract]:The ecological environmental protection plan of the 13th five-year Plan clearly requires the preparation of natural resources balance sheet and the formation of natural resources management system from the national level. In view of the diversification of natural resources, the nature of incalculable, coupled ecology, economics, statistics, remote sensing technology and other disciplines, taking a certain area of water resources as an example, the paper first establishes the regional water resources physical inventory and change account. According to the evaluation of resource value, the report system of natural resource assets and liabilities of water resources is further established, which can provide reference for the preparation of assets and liabilities report system of all kinds of resources in various regions.
【作者單位】: 中南大學(xué)商學(xué)院;兩型社會與生態(tài)文明協(xié)同創(chuàng)新研究中心;
【基金】:國家社科重大招標(biāo)項目(11&ZD166) 教育部博士點基金項目(20130162120045) 湖南省社科基地項目(16JD67) 湖南社科評審員會一般項目
【分類號】:F205
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