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lun zi ran zi yuan zi chan fu zhai biao bian zhi de san ping jing ji yu zi ran zi yuan zi chan fu zhai biao guo jia shi dian diao yan
Author(s): 
Pages: 6-9
Year: Issue:  34
Journal: Finance and Accounting Monthly

Keyword:  自然资源资产负债表理论建构技术规范制度建设;
Abstract: "理论体系亟待建构、核算技术有待规范及工作制度亟需落地"是阻碍自然资源资产负债表编制工作顺利推进的三大瓶颈。建构自然资源资产负债表理论体系需要厘清"编制意义、概念体系、核算框架"三个核心问题。当前核算技术存在"统计标准不一、部门现有数据难以支撑编制需要、核算技术差异大"等问题,迫切需要规范数据统计标准、建立合理核算周期、完善资源统计制度与规范核算技术。建立可行且高效的工作制度可以从管理沟通机制、部门管理责任及个人岗位责任入手,落实"能编制"与"编的好"的工作要求。
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