自然资源资产负债核算的最新研究进展与方向  

The Latest Research Progress and Direction of Natural Resources Assets and Liabilities Accounting

作　　者：刘利[1] Liu Li(Management School,Southwest Minzu University,Chengdu 610041,China)

机构地区：[1]西南民族大学管理学院,成都610041

出　　处：《统计与决策》2020年第17期46-50,共5页Statistics & Decision

基　　金：全国统计科学研究项目(2016LZ09)。

摘　　要：我国的自然资源资产负债核算研究已取得阶段性的成果,但仍存在自然资源负债和资源耗减程度的确认尚缺乏严格定论、实践探索缺乏有效理论指导、信息披露难以系统化、实物量核定有缺陷、基础数据信息支撑不足等问题。文章通过系统梳理自然资源资产负债核算最新研究进展,明确了自然资源资产负债核算研究的方向是:进一步明确对自然资源负债以及资源耗减程度的界定、完善实物量核定和基础数据信息、深化自然资源资产与负债的价值化等研究。China’s natural resource asset-liability accounting research has achieved phased results,but there still exist some problems,such as the lack of strict conclusion in confirming the natural resource liabilities and resource depletion degree,the lack of effective theoretical guidance in practice exploration,the difficulty in systematization of information disclosure,the defects in the verification of material quantity,the insufficient information support of basic data and so on.By systematically sorting out the latest research progress of natural resource asset-liability accounting,this paper makes clear the research direction of natural resource asset-liability accounting,which is as follows:to further define the natural resource liability and the degree of resource consumption reduction,to improve the verification of physical quantity and basic data information,and to deepen the value of natural resource assets and liabilities.

关 键 词：资产负债核算 自然资源 最新研究进展 研究方向 

分 类 号：F221[经济管理—国民经济] F205