自然资源信息的彩色报告披露模式研究  

Research on the Color Report Disclosure Model of Natural Resources Information

作　　者：汤健[1] 姚小娴 张长江[1] 

机构地区：[1]湖南商学院会计学院,湖南长沙410205

出　　处：《湖南财政经济学院学报》2016年第6期75-82,共8页Journal of Hunan University of Finance and Economics

基　　金：湖南省教育厅教学改革研究项目"会计核心课程群信息平台的构建与应用研究"(项目编号:湘教通[2015]291号)

摘　　要：合理利用自然资源,实现社会主义生态文明,实现人类社会的永续发展,是当前社会公众关注的主题之一。国家从宏观上要求编制自然资源资产负债表,也对微观企业自然资源信息披露提出了更高要求。通过对目前企业自然资源信息披露的现状进行分析,阐述彩色报告模式的基本理论,提出了自然资源信息披露的彩色报告模式的基本体系,并对其披露内容和披露方式进行具体研究,完善相关配套措施实现自然资源信息披露。It is one of the topics of public concern to rsonable use natural resources, achieve the socialist ecological civilization and sustainable development of human society. The state requires the preparation of the balance sheet of natural resources from the macro level, and it also puts forward higher requirements for the micro enterprises to disclose the information disclosure of natural resources. In this paper, the analysis and research on the current situation of disclosure of the cur- rent natural resources information of the enterprise, it explains the basic theory of colored reporting model proposed the basic system of disclosure of information, natural resources, the colored reporting model, and the disclosure content and disclosure mode of concrete research, the finish good relevant supporting measures to realize natural resources informa- tion disclosure.

关 键 词：自然资源 彩色报告 信息披露 

分 类 号：F062.1[经济管理—政治经济学] F230