本文關(guān)鍵詞：自然資源資產(chǎn)負(fù)債表下負(fù)債賬戶構(gòu)建研究　出處：《西南科技大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：2013年11月在黨的十八屆三中全會上通過了《中共中央關(guān)于全面深化改革若干重大問題的決定》,對于與生態(tài)文明制度建設(shè)相關(guān)的自然資源資產(chǎn)提出了一系列的要求,包括對自然資源資產(chǎn)負(fù)債表的編制進行探索,并以此為基礎(chǔ)對領(lǐng)導(dǎo)干部實行自然資源資產(chǎn)離任審計。著眼于此,本文首先借鑒SEEA2012和SNA2008對自然資源資產(chǎn)負(fù)債表的編制框架進行分析,確定了自然資源資產(chǎn)負(fù)債表的編制目標(biāo)、基本假設(shè)、核算原則和基本要素,提出自然資源資產(chǎn)負(fù)債表是由資產(chǎn)賬戶和負(fù)債賬戶所構(gòu)成,并分析了自然資源資產(chǎn)負(fù)債表下的資產(chǎn)賬戶和負(fù)債賬戶在國家資產(chǎn)負(fù)債表中的體現(xiàn),主張將資產(chǎn)賬戶作為主表、負(fù)債賬戶作為附表對領(lǐng)導(dǎo)干部在自然資源責(zé)任方面進行離任審計;其次,根據(jù)已有的國內(nèi)外文獻和國外實踐經(jīng)驗,從自然資源資產(chǎn)的確認(rèn)條件、資產(chǎn)分類、計量單位和資產(chǎn)結(jié)構(gòu)四個方面對自然資源資產(chǎn)賬戶進行了簡單的闡述,并對其資產(chǎn)賬戶的編制進行了簡要的分析;進一步,本文對自然資源負(fù)債賬戶的編制進行了詳細的闡述,自然資源負(fù)債是在社會經(jīng)濟活動中所產(chǎn)生排放進入環(huán)境系統(tǒng)的超出一定容量的會對自然資源資產(chǎn)產(chǎn)生損害的剩余物,并根據(jù)其定義對自然資源負(fù)債的相關(guān)概念和核算方法進行了充分的說明,從實物量和價值量兩個方面,按照自然資源資產(chǎn)負(fù)債表的編制思路,確定自然資源負(fù)債賬戶的編制框架和編制內(nèi)容;最后,本文以鄭州市為例,以2013年作為基準(zhǔn)年度,通過數(shù)據(jù)搜集對鄭州市2014年地自然資源負(fù)債賬戶進行試編,并對鄭州市自然資源負(fù)債進行了簡要的分析。
[Abstract]:In November 2013, at the third Plenary session of the 18 CPC Central Committee, the CPC Central Committee adopted the "decision of the CPC Central Committee on comprehensively deepening several important issues of Reform." For the construction of ecological civilization system related to natural resources assets put forward a series of requirements, including the development of the balance sheet of natural resources to explore. And on the basis of this to the leading cadres to carry out the audit of natural resources assets leaving, with a view to this. This paper first uses SEEA2012 and SNA2008 for reference to analyze the framework of natural resource balance sheet, and determines the goal and basic assumptions of natural resource balance sheet. Accounting principles and basic elements, it is proposed that the balance sheet of natural resources is composed of asset accounts and liability accounts. And analyzed the natural resources balance sheet under the asset account and the liability account in the national balance sheet manifestation, advocated to take the asset account as the main statement. The liabilities account acts as the schedule to audit the leading cadres' responsibility for natural resources; Secondly, according to the existing domestic and foreign literature and foreign practical experience, from the recognition conditions of natural resources assets, asset classification, units of measurement and asset structure, the natural resources asset accounts are briefly described. It also makes a brief analysis on the compilation of its asset accounts. Further, this paper describes the compilation of natural resource liability accounts in detail. Natural resource liability is the residual material which can cause damage to natural resources assets in excess of a certain capacity, which is generated in the social and economic activities and discharged into the environmental system. And according to the definition of natural resources liabilities related concepts and accounting methods are fully explained, from the physical amount and value of two aspects, according to the natural resources balance sheet compilation ideas. To determine the framework and content for the preparation of natural resources liability accounts; Finally, taking Zhengzhou as an example, taking 2013 as the base year, this paper makes a trial compilation of the natural resources debt account of Zhengzhou on 2014 through data collection. The debt of natural resources in Zhengzhou is analyzed briefly.
【學(xué)位授予單位】：西南科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F205

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1 雷宇羚;自然資源資產(chǎn)負(fù)債表下負(fù)債賬戶構(gòu)建研究[D];西南科技大學(xué);2017年

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