Research on the Framework System of Natural Resource Statement of Assets and Liabilities?: An Idea Based on SEEA2012, SNA2008 and National Statement of Assets and Liabilities
Natural Resource Statement of Assets and Liabilities can be regarded as a ”snapshot” that an ecological responsible subject takes to the value of the natural resource assets that it owns and the ecological environmental responsibilities that it bears at a special time.First,by using ”Driving Forces-Pressure -State-Impact-Response” chain theory model,System of Integrated Environment and Economic Accounting (SEEA2012),the System of National Accounts (SNA2008) as the theoretical bases,this essay constructs a theoretical framework for the Natural Resource Statement of Assets and Liabilities; then,by using the preparation methods and technical means of National Statement of Assets and Liabilities,the essay constructs the Natural Resource Statement of Assets and Liabilities with natural resource assets,natural resource liabilities and natural resource net assets as the three elements,so as to reflect the ”strength” of the natural resource environment; finally,the essay puts forward a series of auxiliary measures of policies,such as promoting the reform of natural resource administrative management,establishing and improving the of natural resource ledger system,establishing the natural resource operating right trading market,and issuing the natural resource measuring and accounting criterion system,etc.
natural resource statement of assets and liabilities environmental economic accounting national economic accounting framework system
HU Wenlong SHI Dan
Institute of Industrial Economics, CASS, Beijing, 100836, China
国内会议
广州
英文
1-8
2015-05-23（万方平台首次上网日期，不代表论文的发表时间）