On the Basis of the Formulation of the Balance Sheet of Natural Resources
- 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/).
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 -