| 关于自然资源资产负债表编制的思考 |
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| 引用本文： | 王智飞,;赫雁翔.关于自然资源资产负债表编制的思考[J].林业建设,2014(5):44-47. |
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| 作者姓名： | 王智飞 ;赫雁翔 |
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| 作者单位： | [1]国家林业局昆明勘察设计院,云南昆明650216; [2]云南财经大学会计学院,云南昆明650221 |
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| 摘 要： | 将对自然资源资产负债表编制的意义以及可能遇到的实际问题进行了相关讨论,提倡科学发展观、环境友好型社会,并在此基础上结合绿色GDP探索经验提出编制自然资源资产负债表的建议。
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| 关 键 词： | 自然资源 资产负债表 离任审计 |
Consideration on the balance sheet of natural resources |
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| Institution: | WANG Zhifei ,HE Yanxiang (1. China forest Exploration and Design Institute on Kunming, Kunming 650216; 2. Yunnan University of Finance and Economics, Institute of Accountancy, Kunming 650221 ) |
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| Abstract: | This paper discussed the significance of making balance sheet of natural resources and the practical problems in order to promote Scientific Outlook on Development, environmental friendly society. Combined with the green GDP suggestion was put forward for building balance sheet of natural resources. |
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| Keywords: | Natural resources balance sheet audit |
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