复式记账的自然资源资产负债表编制模式探索  

Exploration of the Balance Sheet Compilation Model of Natural Resources for Double-entry Accounting

作　　者：徐智勇 Xu Zhiyong(Chenzhou Prefecture Bureau of Natural Resources and Planning,Chenzhou Hunan 423000;School of Public Administration,Hunan University,Changsha Hunan 410082)

机构地区：[1]郴州市自然资源和规划局,湖南郴州423000 [2]湖南大学公共管理学院,湖南长沙410082

出　　处：《国土资源导刊》2023年第3期8-13,共6页Land & Resources Herald

摘　　要：探索编制自然资源资产负债表是生态文明制度建设的重要内容,大量自然资源资产负债表的试编正在实践。通过梳理国内试编实践,提出编制模式的改进优化路径,形成复式记账的自然资源资产负债表编制模式并进行试编实证。研究认为,积极推行复式记账模式,应制定自然资源核算准则体系、完善自然资源基准价格体系、建立跨部门的协同工作机制,在更大程度上实现自然资源资产负债表制度设计目标。Exploring the compilation of natural resource balance sheets is an important part of the construction of the ecological civilization system,and a large number of the trial compilation of natural resource balance sheets are being practiced.By reviewing out the domestic trial compilation practice,the improvement and optimization path of the compilation mode is proposed,and the natural resources balance sheet compilation model of double-entry bookkeeping is formed and the trial proof is carried out.The study be‐lieves that the active implementation of the double-booking model should formulate a natural resource accounting standard system,improve the natural resources benchmark price system,establish a cross-departmental collaborative working mechanism,and achieve the design goal of the natural resources balance sheet system to a greater extent.

关 键 词：自然资源 资产负债表 自然资源核算 

分 类 号：F323.2[经济管理—产业经济]