本文選題：自然資源資產(chǎn)產(chǎn)權(quán) + 自然資源資產(chǎn)屬性��； 參考：《財會月刊》2017年28期

【摘要】：自然資源資產(chǎn)負債表編制框架是自然資源資產(chǎn)負債表編制的基礎(chǔ),自然資源資產(chǎn)負債表編制框架既包括資產(chǎn),也包括負債和所有者權(quán)益,前者與自然資源資產(chǎn)屬性有關(guān),后者與自然資源資產(chǎn)產(chǎn)權(quán)有關(guān)。因此,科學(xué)界定自然資源資產(chǎn)負債表編制框架相關(guān)概念需要深入自然資源資產(chǎn)的產(chǎn)權(quán)和屬性層面進行分析,從這兩方面探索自然資源資產(chǎn)負債表學(xué)科屬性、編制主體,以及自然資源資產(chǎn)、負債、所有者權(quán)益和報表格式等內(nèi)容。
[Abstract]:The balance sheet framework for natural resources is the basis of the balance sheet of natural resources. The framework for the balance sheet of natural resources includes both assets, liabilities and owners' equity, the former is related to the nature of natural resource assets, and the latter is related to the property rights of natural resources. Therefore, the scientific definition of natural resource assets and liabilities is made. The related concepts of the framework need to be analyzed in depth of the property and property level of natural resource assets. From these two aspects, the subject property of natural resource balance sheet, the main body, the assets, liabilities, owners' equity and the form of report form are explored.
【作者單位】： 淮海工學(xué)院商學(xué)院;
【分類號】：F205;F235
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本文編號：2094156