摘要
论文在SEEA(2012)总体框架的基础上,通过对2015—2016年河北省矿产资源进行价值量变化和实物量变化分析,尝试用反映价值量表式结构和实物量报告式结构相结合的方式来编制河北省矿产资源资产负债表,充分发挥矿产资源资产负债表所赋予的主要功能,开展河北省自然资源资产负债表编制的相关理论方法和实现途径探索。通过河北省矿产资源资产负债表的编制,使各地政府自然资源管理部门更好地了解河北省矿产资源的实物储量、价值变动及发展态势,促进地区自然资源管理工作由实物量管理向价值量管理、以及资产化和资本化管理持续推进,为河北省经济、社会和生态环境的协调发展提供基础支撑。
Based on the overall framework of SEEA(2012),this paper analyzes the change of value and physical quantity of mineral resources in Hebei province from 2015 to 2016,and tries to compile the balance sheet of mineral resources in Hebei province by combining the structure of reflecting value scale and reporting structure of physical quantity,so as to give full play to the main functions given by the balance sheet of mineral resources,so as to explore the relevant theoretical methods1 and implementation ways of the natural resources balance sheet in Hebei province. Through the compilation of the balance sheet of mineral resources in Hebei province,the natural resource management departments of local governments can better understand the physical reserves,value changes and development trend of mineral resources in Hebei province,and promote the regional natural resources management from physical quantity management to value management,as well as asset and capitalization management,so as to promote the coordination of economy,society and ecological environment of Hebei province to provide basic support for development.
作者
孙亚丽
闫军印
SUN Ya-li;YAN Jun-yin(Hebei GEO University,Shijiazhuang 050031,China)
出处
《河北地质大学学报》
2020年第6期94-100,共7页
Journal of Hebei Geo University
基金
河北省人文社会科学研究重大课题攻关项目(ZD202017)。
