摘要
土地资源核算应从以统计核算为基础的土地资源资产实物量和价值量核算逐渐过渡到以会计核算为基础的负债价值量核算。针对土地资源资产核算中存在着土地资源资产账户中地类不一致、土地资源资产价值核算不统一、土地资源资产价值加总缺少意义等问题,从土地资源的数量、质量、结构和管理等方面对负债做进一步分析。推进土地资源资产负债表编制的建议:(1)差别化设置土地资源资产和负债账户;(2)明确土地资源结构负债的判断依据;(3)形成统一规范的核算方法。
The accounting of land resources should gradually shift from the accounting of physical resources and value of land resources which is based on statistical calculation,to the calculation of the value of liabilities based on financial accounting.In the accounting of land resources,there are some problems still exist as follows,the inconsistencies of categories and accounting methods in the value of the land resources assets,and the lack of significance of the total value of the land resources assets.In this paper,we suggest to promote the preparation of the balance sheet of land resources from the aspect of quantity,quality,structure and management of the land resources,in order to further analyze land liabilities.Firstly,we should set up land resource assets and liabilities accounts separately.Secondly,we should define the basis for determining the liabilities of land resource structures clearly.Thirdly,we should form a unified and standardized accounting method.
作者
刘向敏
LIU Xiangmin(Chinese Academy of Land and Resources Economics,Beijing 101149)
出处
《中国国土资源经济》
2018年第4期34-38,共5页
Natural Resource Economics of China
基金
国家社科基金重大项目"基于自然资源资产负债表系统的环境责任审计研究"之子课题"国土资源资产负债表系统建立与应用研究"(15ZDB160)
关键词
土地资源资产
土地资源负债
核算
land resource assets
land resource liabilities
accounting
