自然资源资产及其负债表编制与审计

自然资源资产仍然是一个新概念,还需要在理论和方法层面进行系统的研究。就当今及今后一个时期看,自然资源资产负债表的编制和自然资源资产审计,是亟需研究的理论和现实问题。在此,重点对自然资源资产的概念、属性、分类进行探讨,并就自然资源资产负债表及编制的重点与基础,自然资源资产审计及其重点与方式等,进行系统讨论。

Natural Resources Assets and Balance Sheet of Natural Resources Asset Compilation and Auditing

Natural resources asset is one of the new concepts in China and abroad, and a lot of researches should be done both in theories and methods. At present and in the near future, preparing the balance sheets for natural resource assets and auditing of natural resource assets will be the key topics both from theoretical and practical aspects. In this paper, the concept, features and classification of natural resource assets are being discussed, the natural resource assets balance sheet and auditing system of natural resource assets are being discussed, too.