基于离任审计的水资源资产负债表构建研究  

Study on the Construction of the Water Resources Balance Sheet Based on the Outgoing Audit Analysis in the New Period

作　　者：陈燕丽[1] 左春源 杨语晨 

机构地区：[1]河海大学企业管理学院,江苏常州213022 [2]信永中和会计师事务所深圳分所,广东深圳518100 [3]河海大学物联网工程学院,江苏常州213022

出　　处：《生态经济》2016年第12期28-31,48,共5页Ecological Economy

基　　金：江苏省社会科学基金项目"政府官员离任生态环境绩效评价指标体系的构建研究"(15GLB004);国家社会科学基金项目"基于循环经济的资源价值流成本管理创新研究"(11BGL029);江苏省教育厅高校哲学与社会科学研究基金"基于云模型的江苏省企业社会责任评价研究"(2013SJD630074)

摘　　要：我国已明确对领导干部任期内生态环境绩效进行考核,建立生态环境损害责任终身追究制。通过参考国外资源核算体系,结合国内实际情况,对水资源资产负债表中资产、负债和净资产三大要素的确认条件、分类、计量模式等编制重点和难点进行探讨。根据水资源资产负债表的特点是存量与流量并重,同时关注实物量与价值量核算。建立以离任审计为视角,由细分类水资源资产负债表子表及其汇总而成的总表、附注、重点关注领域报告等组成的水资源资产负债表体系。China has confirmed the assessment of eco-environmental performance during the officers＇ administration, establishing lifelong accountability system of eco-environmental damage. The research is to explore the emphasis and difficulty of the definition, confirmation conditions, classification, disclosure, as well as physical quantity and value quantity measurement model of assets, liabilities and net assets, which are the three major elements in water resources balance sheet. This research is based on the review of foreign and domestic related researches, meanwhile, it has combined foreign resources accounting system with the reality in China. What＇s more, this research has focused on physical quantity and value quantity calculation because the characteristic of water resources balance sheet is the equal attention to stock and flow. The purpose is to set up a water resources balance sheet system which matches the outgoing audit of natural resources, with sub tabulations of fine-classified water resources balance sheet, the general tables, the notes and the reports of key fields.

关 键 词：离任审计 水资源资产负债表 水资源资产 水资源负债 

分 类 号：F234[经济管理—会计学] F205[经济管理—国民经济]