本文選題：礦產(chǎn)資源　切入點(diǎn)：核算體系　出處：《財(cái)會(huì)月刊》2017年34期 　論文類型：期刊論文

【摘要】：在礦產(chǎn)資源核算方面,國(guó)際上有以SNA2008和SEEA2012為代表的權(quán)威核算指南,各國(guó)也有相關(guān)的核算體系與實(shí)踐。對(duì)美國(guó)、加拿大、挪威、荷蘭、德國(guó)、菲律賓和澳大利亞在礦產(chǎn)資源核算方面的指南和實(shí)踐進(jìn)行梳理,發(fā)現(xiàn)各國(guó)礦產(chǎn)資源核算的理論基礎(chǔ)與核算板塊大多參考借鑒了SNA2008和SEEA2012。總結(jié)這些國(guó)家對(duì)我國(guó)礦產(chǎn)資源核算方面的啟示,認(rèn)為礦產(chǎn)資源資產(chǎn)應(yīng)納入我國(guó)國(guó)家資產(chǎn)負(fù)債表核算體系中,并以SEEA2012為指南構(gòu)建符合我國(guó)實(shí)際的礦產(chǎn)資源核算體系。
[Abstract]:In the field of mineral resources accounting, there are authoritative accounting guidelines represented by SNA2008 and SEEA2012 in the world, as well as relevant accounting systems and practices in various countries. For the United States, Canada, Norway, the Netherlands, Germany, the United States of America, Canada, Norway, the Netherlands, Germany, the United States, Guide and practice in mineral resources accounting in the Philippines and Australia, It is found that most of the theoretical bases and accounting plates of mineral resources accounting in various countries have referred to SNA2008 and SEEA2012.The enlightenment of these countries to the accounting of mineral resources in China is summarized, and it is considered that mineral resources assets should be included in the national balance sheet accounting system of our country. And take the SEEA2012 as the guide to construct the mineral resources accounting system in accordance with the reality of our country.
【作者單位】： 中央國(guó)債登記結(jié)算有限責(zé)任公司博士后科研工作站;
【分類號(hào)】：F416.1

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