摘要
水资源资产负债表的编制需要科学、合理和可行的工作流程和数据汇总机制来保证其透明度和可验证性。水资源资产负债表的多维信息特征决定了其框架结构宜采用复式表格形式;从水资源供给视角对资源提供方既有报表数据进行收集和提取,以形成的综合数据表作为工作底稿来编制报表。此工作流程和数据汇总机制可迅速快捷地生成水资源报表,其可验证性和透明度大大增加,为领导干部自然资源离任审计提供了有效的工作思路。
The preparation of water resources balance sheet need a scientific,proper and practical work-flow and data aggregation mechanism to make sure the higher transparency and verifiability.This paper improves the related preparing theory of the sheet that constructing the 2×2×3 information dimension,adopting the double-entry sheet format,using the existing water-sheets of the resource-providers as the data basis,are to prepare the comprehensive information sheet as the worksheet.This work-flow and mechanism can quickly prepare the water resources balance sheet which its transparency and verifiability are enhanced,and therefore provides the effective thinking of work for the leading cadres off-office audit of nature resource.
作者
李志坚
耿建新
LI Zhi-jian;GENG Jian-xin(School of Business,North Minzu University,Yinchuan 750021,China;MMU Economic Management CIOL of State Ethnic Affairs Commission,North Minzu University,Yinchuan 750021,China;School of Business,Renmin University of China,Beijing 100872,China)
出处
《北方民族大学学报（哲学社会科学版）》
CSSCI
北大核心
2018年第5期172-176,共5页
Journal of North Minzu University(Philosophy and Social Science)
基金
北方民族大学校级一般科研项目"新三板‘僵尸企业’的识别及处置问题研究"
关键词
信息维度
复式表格
综合数据表
水资源资产负债表
Informational Dimension
Multiple Form
Comprehensive Data Sheet
Water Resources Balance Sheet
