Proceedings of the 2016 International Conference on Economy, Management and Education Technology

On the Basis of the Formulation of the Balance Sheet of Natural Resources

Authors
Youde Wang, Shan Liu
Corresponding Author
Youde Wang
Available Online May 2016.
DOI
10.2991/icemet-16.2016.377How to use a DOI?
Keywords
The balance sheet of natural resources, The basis of formulation, Management attributes, Realistic choice
Abstract

Preparation of natural resources assets and liabilities table pilot program has been examined and approved by the Central Committee, and in Hulunbeier, Inner Mongolia and other five cities to carry out exploration and preparation of land, forest and water resources real assets, liabilities table pilot. In practice, the preparation of the balance sheet of natural resources should follow the basis of accounting or statistical accounting, there is no conclusive. In this paper, from the perspective of management properties of natural resources in the balance sheet, point out the strategy that accounting and statistical accounting coexist and statistical accounting preferred to the reality of the accounting should be adopted through carding, analysis and comparison of two different basis for the formulation of the balance sheet of natural resources based on the perspective of management attributes. The conclusion in this paper enriches the research documents about the basis of the formulation of the balance sheet of natural resources, which has important reference to the practice of China's formulation of balance sheet of natural resources.

Copyright
© 2016, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the 2016 International Conference on Economy, Management and Education Technology
Series
Advances in Social Science, Education and Humanities Research
Publication Date
May 2016
ISBN
978-94-6252-193-3
ISSN
2352-5398
DOI
10.2991/icemet-16.2016.377How to use a DOI?
Copyright
© 2016, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Youde Wang
AU  - Shan Liu
PY  - 2016/05
DA  - 2016/05
TI  - On the Basis of the Formulation of the Balance Sheet of Natural Resources
BT  - Proceedings of the 2016 International Conference on Economy, Management and Education Technology
PB  - Atlantis Press
SP  - 1638
EP  - 1644
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemet-16.2016.377
DO  - 10.2991/icemet-16.2016.377
ID  - Wang2016/05
ER  -