会计理论和制度在自然资源管理中的系统应用——澳大利亚水会计准则研究及其对我国的启示  

Accounting Theory and Methodology for Natural Resource Management——A Study on Australian Water Accounting Standard and its Implication to China

作　　者：陈波[1] 杨世忠[1] 

机构地区：[1]首都经济贸易大学会计学院,100070

出　　处：《会计研究》2015年第2期13-19,93,共7页Accounting Research

基　　金：北京市哲学社会科学规划重点项目"北京市国土资源环境会计核算体系研究"(10ABJG342);首都经济贸易大学研究生科技创新资助项目"水权交易制度和我国水资源会计核算体系研究"的资助

摘　　要：本文主要介绍了澳大利亚近年来创新并大力推广的水核算系统,讨论了它对我国的启示。作为全球第一个"水会计"准则,其特点是以体积为计量属性,以权责发生制为基础,用复式记账法,编制三张水会计报表:水资产负债表,水损益表和水流量表,来描述、记录和披露重要地区水资源的增减变化,并实施水审计来保证水会计报告的质量。澳大利亚水会计准则的颁布实施,实现了将财务会计的理论和制度用于自然资源管理和披露的先例。本文对澳大利亚水会计准则的产生和构成,以及主要内容和理论依据进行研究,分析了我国现有水资源核算和财务会计核算存在的不足,论证了我国借鉴澳大利亚水会计准则的成功经验,研究和构建我国水会计准则的必要性。Water accounting is invented by Australian Bureau of Meteorology to report and manage Australian water resources.It applies financial accounting reporting and mechanism to describe,record and report water activities by issuing three main statements,i.e.Statement of water asset and water liability,Statement of change in water asset and liability and water flow statement.This article studies how Australian Water Accounting Standard(AWAS) was produced and its composition,analyzes the principle and main contents;argues the flaws of Chinese water resources accounting system and the weakness of financial accounting system;demonstrates the necessity of China referencing AWAS to research and build its own accounting standard for water

关 键 词：水会计准则 会计理论 会计制度 水会计报告 

分 类 号：F233[经济管理—会计学]