摘要
本文综述了相关文献,联系现实围绕报表主体对土地资源资产负债表的信息需求、编制目标、负债确认、价值计量、学科属性进行了理论反思,指出了以政府为报表主体采用统计方式编制报表所存在的难以克服的矛盾,认为自然资源资产负债表属于会计学科,应划小核算和报告单位,以自然资源资产的实际控制者作为自然资源资产负债表的编制主体,将自然资源资产负债表嵌入控制者的财务会计报表体系之中。
Land is the most extensive and representative natural resources.Discipline attributes and compilation subject of the natural resources balance sheet involve the basic theory and practice of the statement compilation.This paper summarizes the relevant literature and makes a theoretical reflection on the information requirements,compilation objectives,liability confirmation,value measurement and discipline attributes of the land resources balance sheet contacted with the reality around the subject of the statement.It points out the contradictions that can not be overcome when the government is the subject of the statement and adopts the statistical method to compile the statement.The balance sheet of natural resources belongs to the accounting discipline.It should take enterprises,towns and other micro-entities as the main body of the preparation of the balance sheet of natural resources,and embed the balance sheet of natural resources into the financial statements of enterprises and villages.
作者
商思争
张红新
金慧琴
易爱军
Shang Sizheng;Zhang Hongxin;Jin Huiqin;Yi Aijun(School of Business Jiangsu Ocean University;Financial Department Jiangsu Ocean University)
出处
《中国审计评论》
2020年第1期63-69,共7页
China Auditing Review
基金
2017年江苏省社会科学基金项目“基于‘五大发展理念’的江苏省海洋发展评价指标体系研究”(17EYD001)
关键词
土地资源资产负债表
财务会计报表体系
学科属性
编制主体
land resources balance sheet
financial accounting statement system
discipline attribute
compilation subject
