摘要
编制自然资源资产负债表,是党的十八届三中全会提出的要求。为深入进行自然资源资产管理的探讨,本文以矿产与能源资产平衡表为线索,全面分析了澳大利亚矿产与能源平衡表体系,总结了澳大利亚矿产与能源平衡表之间的对应关系;进一步,本文对我国当前矿产与能源统计表现状进行了总结,并将我国的矿产与能源统计表与澳大利亚的平衡表进行了全面对比;以此为基础,本文阐明了我们设想的我国矿产与能源平衡表的编制思路与框架,并提出了当前我国应进一步做好的相关工作。
The Third meeting in the 18 session of the party clearly claimed to produce balance sheets of natural resources, opening a new chapter in natural resources accounting. For further discussion on mineral and energy asset management, this paper analyzes the Australian mineral and energy balance system based on mineral and energy balance sheets, which summarizes correspondence between them; Then, the paper discusses the current mineral and energy statistical tables in China and makes comparisons between China＇s mineral and energy statistics and Australia＇s balance sheet; Lastly, the paper illustrates ideas and framework for our country＇s mineral and energy balance sheet, and puts forward the relevant work that should be done at present.
出处
《环境与可持续发展》
2015年第6期7-14,共8页
Environment and Sustainable Development
关键词
矿产
能源
平衡表
自然资源
mineral energy balance sheet natural resources
