摘要
大气污染严重威胁着国民身体健康,威胁着国家可持续发展战略,已成为严重的社会和经济问题。建立空气资源账户,有利于摸清我国空气资源家底,有利于环境治理的监督、考核以及责任审计,是治理大气污染的基础性工作之一。依据会计恒等式基本原理"期初存量+本期增加量-本期减少量=期末存量",并借鉴自然资源资产负债表的编制方法编制空气资源质量变化账户、资产账户和负债账户,并设计了各账户数据核算方式。借鉴国外经验,从公众参与、标准完善、加强责任审计等方面提出了实施空气资源账户的初步构想。
Air pollution is a serious threat to public health and even the national strategy of sustainable develop- ment, which has become a serious social and economic problems. The establishment of air resources accounts is beneficial to find out air resources regiment, supervise and check environmental management and strengthen respon- sibility audit. The paper basing on the account equation ＂initial balance pluses the increased amount of this period and subtracts the decreased amount of this period is equal to closing balance＂ and the method of composing natural resource balance sheet to draw up air quality resource changes account, asset account and liability account and de- sign every account data measuring means. Moreover, it learns from foreign experience, presenting the preliminary idea of air resources accounts implication in improving publicity, modifying standard~ strengthening responsibility audit and so on.
出处
《西安文理学院学报（社会科学版）》
2016年第1期121-125,共5页
Journal of Xi’an University(Social Sciences Edition)
