生態文明建設視角下自然資源cu)什fu)債表(biao)編(bian)制主體及ba)?剖糶緣de)理論思考———以土地(di)資源cu)什fu)債表(biao)為例
  
DOI︰
中文關(guan)鍵詞(ci):  土地(di)資源cu)什fu)債表(biao);財(cai)務會計報(bao)表(biao)體系dan)謊?剖糶裕槐bian)制主體.
英文關(guan)鍵詞(ci):land resources balance sheet; financial accounting statement system; discipline attribute compilation subject.
基金項目:2017年江甦省社會科學基金項目(17EYD001)的(de)研究成(cheng)果。
作者單(dan)位
商思爭1 張紅新2 金慧琴1 易愛(ai)軍1 1.江甦海洋大(da)學商學院 2.江甦海洋大(da)學財(cai)務處(chu) 
摘要點(dian)擊次(ci)數: 458
全文下載次(ci)數: 507
中文摘要:
      本(ben)文綜述了相關(guan)文獻,聯系di)質滴(di) 票bao)表(biao)主體對(dui)土地(di)資源cu)什fu)債表(biao)的(de)信息需求、編(bian)制目標、負(fu)債確fei)稀 壑導(dao)屏俊 ?剖糶越辛死礪鄯fan)ci)跡 賦(fu)chu)了以政府(fu)為報(bao)表(biao)主體采(cai)用統chen)品fang)式編(bian)制報(bao)表(biao)所存(cun)在的(de)難以克服(fu)的(de)矛盾(dun),認為自然資源cu)什fu)債表(biao)屬于會計學科,應劃小核算和報(bao)告(gao)單(dan)位,以自然資源cu)什de)實dao)士?普咦魑 勻蛔試醋(cu)什fu)債表(biao)的(de)編(bian)制主體dan)  勻蛔試醋(cu)什fu)債表(biao)嵌du) ?普叩de)財(cai)務會計報(bao)表(biao)體系di) 小/span>
英文摘要:
      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.
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