自然资源资产负债表中的负债问题研究.pdfVIP

Vol. 33 , No.12 统计研究 第33 卷第12 期 Statistical Research Dec. 2016 2016 年 12 月 自然资源资产负债表中的负债问题研究* 向书坚郑瑞坤 内容提要:自然资源负债核算是自然资源资产负债核算中难度最大的问题，也是目前编制自然资源资产负债 表亟需攻关的重点。本文探讨了自然资源负债确认的理论契合点，搭建了自然资源负债确认与经典资产负债核算 不能匹配的桥梁，从资源配置原理角度探讨了自然资源负债确认的条件、计量及责任分摊，并通过包含资产负债变 动的自然资源资产负债表将其予以披露，整体上实现了自然资源负债的确认、计量和披露三大关键性问题与经典 资产负债核算理论一脉相承的要求。 关键词:自然资源资产负债表;自然资源负债;公共产权资源 DOI: 10. 19343/j. cnki. 11 -1302/c. 2016.12.009 中图分类号:白22. 33 文献标识码:A 文章编号:1 ∞2 -4565 (2016) 12 -0074 - 10 Research on the Liabilities of Natural Resources in the Balance Sheet of Natural Resources Xiang Sh叮ian Zheng Ruikun Abstract: The most difficult problem is how to account the liabilities of natural resources in the balance sheet of natural resources. It is also important currently for preparing the balance sheet of natural resources. This paper tries to find an integrating point for the liabilities of natural resources. From the perspective of resources allocation principles , it discusses the conditions , measurement and division of responsibility for the liabilities of natural 陀sources ， and expresses them by the balance sheet of natural resources with varied assets and liabilities. On a whole , the research can trace to the same origin between the three key problems of confirrnation , measurement as well as disclosure and the existing the。可 of assets and liabilities accounting. Key words: Balance Sheet of Natural Resources; Liabilities of Natural Resources; Public Property Resources. 影响