摘要
党的十八届三中全会将编制国家资产负债表和自然资源资产负债表写在了大会发布的《决定》之中,这将成为相关机构、部门未来的重要战略任务。然而,我国在与此相关领域的理论准备和实践尝试均十分缺乏,大量基本问题亟待探讨和回答。着眼于此,本文对国家资产负债表和自然资源资产负债表的概念、内容及其相互关系进行了较为详尽的梳理,并总结了这两种报表与会计、审计的联系。在此基础上,作者阐述了编制和运用国家资产负债表、自然资源资产负债表的初步设想。
The Third Plenary Session of 18 th CPC Central Committee regarded the preparation of national balance sheet and natural resources balance sheet as a national strategic mission. However,our country's theoretic reserve and practical experiences in this field are extremely wanting and there are many fundamental problems need to be studied and solved. This paper makes a detailed introduction of concepts,content and interrelation of national balance sheet and natural resources balance sheet. This paper also summarizes the relation between these two kinds of sheets and accounting as well as auditing. On this basis,this paper expounds the preparation and application of our country's national balance sheet and natural resources balance sheet.
出处
《会计研究》
CSSCI
北大核心
2015年第1期15-24,96,共10页
Accounting Research
