基于自然资源资产负债表的环境审计探索——以矿产资源审计为例被引量：6

Environmental Audit based on Natural Resource Balance Sheet——A case Study of Mineral Resources Audit

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摘要环境审计自诞生以来,在世界各国得到普遍认可和关注,但由于环境问题的广泛性和复杂性,环境审计的理论研究和实践推行发展缓慢。本文以矿产资源为例,从自然资源资产负债表编制的角度出发,遵循会计核算路径和自然资源资产负债表的形成脉络,分析自然资源资产在确认、计量和报告方面对自然资源资产审计产生的障碍,并相应的提出可行性建议,以期对环境审计的理论研究与实践发展有所助益。 Since the birth of environmental audit, it has been widely recognized and paid attention to in the world. However, due to the extensive and complex nature of environmental problems, the theoretical research and practice of environmental audit have been developing slowly. This paper, taken the mineral resources as an example, from the perspective of the compilation of natural resource balance sheet, following the accounting path and the natural resources balance sheet formation, analyze the obstacles of natural resource assets audit caused by the confirmation, measurement and reporting of the natural resource assets, and put forward feasible suggestions accordingly, with a view to helping the theoretical research and practical development of environmental audit.

作者邱梦瑶王健姝

机构地区青岛大学商学院

出处《财会通讯（上）》北大核心 2018年第5期69-72,共4页 Communication of Finance and Accounting

基金教育部课题"公司环境管理行为的伦理驱动因素及其经济后果研究"(项目编号:15YJA630015)阶段性研究成果

关键词环境审计自然资源资产自然资源资产负债表矿产资源 Environmental audit Natural resource assets Natural resource balance sheet Mineral resource

分类号 F239.4 [经济管理—会计学]

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参考文献1

1李明辉,张艳,张娟.国外环境审计研究述评[J].审计与经济研究,2011,26(4):29-37. 被引量：47

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