摘要
自然资源资产负债的核算方法和核算思路极大地影响着自然资源资产负债表的核算结果。当前,我国自然资源资产负债的核算有市场价值的获取存在盲区、权益的划分存在缺陷、最大消耗量的确定尚未形成明确方法、净资产的核算存在困难等问题。要解决自然资源资产负债核算中存在的问题需要确定资产和负债的核算方法和核算思路,需要明确定义自然资源的资产和负债,明确自然资源资产与负债核算的范围,再利用实物量、质量与价值量两两组合的核算方法,对能够进行价值量核算的自然资源进行市场价值法的价值量核算,再结合“先存量再流量、先实物量再价值量、先分类再综合”的核算路径,对自然资源资产和负债进行核算。
The accounting method and accounting ideas of natural resources assets and liabilities greatly affect the accounting results of natural resources balance sheets.At present,the accounting of China's natural resources assets and liabilities has the market value of the existence of blind spots,the division of rights and interests,the determination of the maximum consumption has not yet formed a clear method,the accounting of the net assets is difficult.To solve the problems in the accounting of natural resources assets and liabilities,it is necessary to determine the accounting methods and accounting ideas of assets and liabilities.It is necessary to clearly define the assets and liabilities of natural resources,clarify the scope of accounting for natural resources assets and liabilities,and then use the physical quantity and quality.The accounting method of the combination of value and quantity,the value of the market value method can be calculated for the natural resources that can be value-calculated,and then combined with the accounting path of“pre-stock re-flow,first real quantity re-value,first classification and re-synthesis”,natural resources Assets and liabilities are accounted for.
作者
刘利
LIU Li(School of Management,Southwest University for Nationalities,Chengdu 610041,China)
出处
《边疆经济与文化》
2019年第8期19-25,共7页
The Border Economy and Culture
基金
全国统计科学研究项目“自然资源资产负债核算研究”(2016LZ09)
关键词
自然资源
资产负债核算
自然资源资产负债
natural resources
asset-liability accounting
natural resources balance sheet
