【作者】 周志方； 王玉；

【机构】 中南大学商学院/两型社会与生态文明协同创新中心；

【摘要】 当前我国自然资源资产负债表处于理论探索阶段,面临着自然资源统计复杂、资源资产难以评估、信息披露不全等方面的难题。本文针对以上难点、热点问题,提出基于DPSIR链理论建立自然资源的统计体系,综合运用各种评估方法对自然资源进行价值计量,并尝试设计一套报表体系,加强对自然资源资产负债表的信息披露,从而有助于考核政府部门的环境资源绩效水平,对干部进行离任审计。更多还原

【Abstract】 Establishing the balance sheet of natural resources is in a theoretical stage currently,which is faced with complex statistics of natural resources,thorny assessment of resources assets,and the incomplete information disclosure of balance sheet of natural resources et.This paper discusses the above hot issues,proposing to establish the statistical system of natural resources by the theory of DPSIR chain,using various of evaluation methods for measuring the value of natural resources comprehensively,trying to design a reporting system in order to strengthen the information disclosure of balance sheet of natural resources,and thus assess the level of local governmental performance of environmental resources.更多还原