【摘要】：自然資源資產(chǎn)負(fù)債表的編制是目前國內(nèi)一個(gè)較新的研究領(lǐng)域,內(nèi)容廣,知識跨度大。文章立足于國內(nèi)外對于宏觀環(huán)境會計(jì)和自然資源資產(chǎn)負(fù)債表的研究,通過對自然資源資產(chǎn)負(fù)債表構(gòu)建涉及的相關(guān)理論和方法依據(jù)的梳理,整理出了一套包含編制目標(biāo)、基本假設(shè)、主要原則、核算要素等基礎(chǔ)理論的自然資源資產(chǎn)負(fù)債表理論體系,嘗試從實(shí)物量和價(jià)值兩個(gè)維度構(gòu)建我國自然資源資產(chǎn)負(fù)債表的基本框架。同時(shí),通過構(gòu)建一套指標(biāo)體系,探討了自然資源資產(chǎn)負(fù)債表的分析。研究結(jié)果表明,自然資源資產(chǎn)負(fù)債表的主要核算項(xiàng)目為自然資源資產(chǎn)、自然資源負(fù)債和自然資源資本。自然資源資產(chǎn)負(fù)債表的構(gòu)建應(yīng)當(dāng)基于“自然資源資產(chǎn)=自然資源負(fù)債+自然資源資本”這樣的一個(gè)平衡公式。其次,由于某些自然資源資產(chǎn)的價(jià)值量難以估算,因此自然資源資產(chǎn)應(yīng)當(dāng)采用實(shí)物量和價(jià)值量相結(jié)合的多重計(jì)量方式。另外,對報(bào)表的架構(gòu)既包含報(bào)表框架本身,也包含對報(bào)表的分析。因此文章從自然資源現(xiàn)狀、自然資源使用和自然資源治理、保護(hù)三方面著手,構(gòu)建了一套自然資源資產(chǎn)負(fù)債表的分析指標(biāo),以期對自然資源資產(chǎn)負(fù)債表分析的實(shí)務(wù)操作提供一定的理論參考。
[Abstract]:The compilation of natural resource balance sheet is a relatively new research field in China, with wide content and wide knowledge span. Based on the research of macro environmental accounting and natural resource balance sheet at home and abroad, by combing the relevant theories and methods involved in the construction of natural resource balance sheet, this paper puts forward a set of compilation objectives. This paper tries to construct the basic framework of natural resources balance sheet in China from the two dimensions of physical quantity and value, such as basic assumptions, main principles, accounting elements and other basic theories. At the same time, through the construction of a set of indicators system, the analysis of the balance sheet of natural resources is discussed. The results show that the main accounting items of natural resources balance sheet are natural resources assets, natural resources liabilities and natural resources capital. The construction of natural resource balance sheet should be based on a balance formula of natural resources assets = natural resources liabilities natural resources capital. Secondly, because the value of some natural resources assets is difficult to estimate, the natural resources assets should be measured by the combination of physical value and value. In addition, the structure of the report includes both the report framework itself and the analysis of the report. Therefore, this paper constructs a set of analysis indexes of natural resource balance sheet from three aspects: natural resource status, natural resource utilization, natural resource management and protection. In order to provide a certain theoretical reference for the practical operation of natural resource balance sheet analysis.
【學(xué)位授予單位】：南京信息工程大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F205
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本文編號：2170192