本文選題：自然資源資產(chǎn)負(fù)債表　切入點(diǎn)：頂層設(shè)計(jì)　出處：《會計(jì)之友》2016年06期

【摘要】：文章針對我國在編制自然資源資產(chǎn)負(fù)債表理論研究和實(shí)際探索中存在的問題,站在生態(tài)文明建設(shè)的高度,以創(chuàng)新驅(qū)動為動力,突破體制機(jī)制障礙,創(chuàng)造性地提出了編制自然資源資產(chǎn)負(fù)債表的頂層設(shè)計(jì)和保障機(jī)制,對引導(dǎo)和加快編制自然資源資產(chǎn)負(fù)債表具有一定的作用。
[Abstract]:In view of the problems existing in the theoretical research and practical exploration of compiling the balance sheet of natural resources in China, this paper stands at the height of ecological civilization construction, and takes innovation as the driving force to break through the obstacles of system and mechanism. This paper creatively puts forward the top-level design and guarantee mechanism for compiling natural resources balance sheet, which plays a certain role in guiding and speeding up the compilation of natural resources balance sheet.
【作者單位】： 山西大學(xué)商務(wù)學(xué)院;
【基金】：2015年山西省軟科學(xué)項(xiàng)目“創(chuàng)新驅(qū)動下的山西經(jīng)濟(jì)轉(zhuǎn)型發(fā)展與生態(tài)系統(tǒng)保護(hù)耦合政策措施研究”(201504017-4) 山西大學(xué)商務(wù)學(xué)院科研項(xiàng)目“資源與環(huán)境會計(jì)相關(guān)問題研究創(chuàng)新團(tuán)隊(duì)”
【分類號】：F205
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本文編號：1679304