摘要
将自然资源成本纳入会计核算体系将对传统的财务会计理论产生深远的影响,企业对自然资源成本信息的报告从报告内容、报告体系和报告方式方面均有其新的特点。从报告内容上看,除了正式的财务报表,还应特别报告自然资源资本化资产的计量模式;有关自然资源资本化补充资料;与自然资源有关的生产活动中的各类成本。从自然资源成本信息报告体系结构看,应该包括报告的方式、方法、类型、期限以及建立全面、相关和简便的成本绩效评价体系。从对自然资源成本信息的报告方式上看,总体上主要是通过表外报告和表内报告相结合,但在信息技术飞速发展的今天,报告方式发生了较大的变化。
There are some new characteristics to report natural resources cost information in the contents, the system and the way of enterprises report, which have important influence to financial accounting theories. In the contents, besides the regular financial statement, especially reporting the measure mode of capitalizing natural resources assets, the supplement about capitalizing natural resources and all kinds of costs resulting from the natural resources activities related. In the system, including the reporting mode, the reporting way and the reporting term. Simultaneously, establishing a comprehensive system about cost achievement evaluation. In the reporting way, reporting the information in-report and off-report, but, the way has great change because of the development of information technology.
出处
《未来与发展》
CSSCI
2009年第7期93-95,共3页
Future and Development
基金
成都信息工程学院发展基金资助(项目编号:KYTZ200709)
关键词
自然资源
成本信息报告
natural resources
cost information
reports
