森林资源资产负债表框架构建研究  

Research on the Construction of Forest Resources Balance Sheet Framework

作　　者：徐素波 孙唯一 XU Su-bo;SUN Wei-yi(School of Economics and Management,Heilongjiang Bayi Land Reclamation University,Daqing 163319,Heilongjiang,China)

机构地区：[1]黑龙江八一农垦大学经济管理学院,黑龙江大庆163319

出　　处：《边疆经济与文化》2020年第9期18-21,共4页The Border Economy and Culture

基　　金：国家社会科学基金资助项目(19BTJ057);黑龙江省经济社会发展重点研究课题(19021);黑龙江八一农垦大学学成、引进人才科研启动计划(XYB2016-05)。

摘　　要：本文在国内外学者对自然资源资产负债表研究的基础上,结合我国森林资源管理的实际需求,并关注森林资源过度浪费、资源过耗等实际问题,确认森林资源资产、负债、净资产。同时,以主表、附表相结合的形式设计了森林资源资产负债表框架结构。This article is based on the research on natural resource balance sheets by domestic and foreign scholars,combined with the actual needs of my country’s forest resource management,and pays attention to the actual problems of excessive waste of forest resources and resource consumption,confirming forest resource assets,liabilities,and net assets.At the same time,the framework structure of the forest resource balance sheet was designed in the form of a combination of the main table and the attached table.

关 键 词：资产负债表 森林资源 资源管理 框架体系 核算账户 

分 类 号：F205[经济管理—国民经济] F231.1