摘要
文章从自然资源资产负债表角度,探究运用矿产资源会计中资产核算的基本理论,研究自然资源资产负债表中矿产资源资产的核算问题。通过对矿产资源资产确认、计量、记录与报告的研究,建立一套适合矿产资源资产的核算体系。并利用该研究成果,探索编制EZ市L ZH区的矿产资源资产的实物量表和价值量表,检验研究内容的可行性与适用性。
From the perspective of the natural resources balance sheet,this article explores the basic theory of assets accounting in mineral resources accounting,and researches the calculation of mineral resource assets in the natural resources balance sheet.Through the research on mineral resources assets confirmation,measurement,recording and reporting,a set of accounting system which is suitable for mineral resource assets is established.Following this,the article uses the research results to explore and establish physical accounting table and value accounting table of mineral resources assets in LZH district of EZ city,and test the feasibility and applicability of the research content.
作者
陶岚
张维民
TAO Lan;ZHANG Weimin(School of Economics and Management,China University of Geosciences(Wuhan),Wuhan Hubei 430074)
出处
《中国国土资源经济》
2020年第1期168-176,共9页
Natural Resource Economics of China
基金
教育部人文社科基金青年项目(19YJCZH168)
教育部人文社科基金规划项目(16YJA630016)
国家自然科学基金面上项目(71772168)阶段性研究成果
关键词
矿产资源资产核算
自然资源资产负债表
矿产资源资产价值
mineral resources assets accounting
natural resources balance sheet
mineral resources asset value
