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lun zi ran zi yuan zi chan fu zhai biao de bian zhi ji chu ji yu guan li shu xing shi jiao
Author(s): 
Pages: 3-5
Year: Issue:  16
Journal: Finance and Accounting Monthly

Keyword:  自然资源资产负债表编制基础管理属性现实选择;
Abstract: 《编制自然资源资产负债表试点方案》已获中央审议通过,并提出在内蒙古呼伦贝尔等五城市开展探索编制土地、林木与水资源实物量资产负债表试点工作。在实践探索中,对自然资源资产负债表的编制应遵循会计核算基础还是统计核算基础,目前尚无定论。本文通过梳理、辨析与比较两种不同的编制基础,从自然资源资产负债表的管理属性视角出发,提出编制自然资源资产负债表时应采取会计核算与统计核算并存、统计核算优先于会计核算的现实策略。
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