[1] |
中共中央. 中共中央全面深化改革若干最大问题的决定[M]. 北京: 人民出版社, 2013.
|
|
[The Central Committee of the Communist Party of China. Decision of the Central Committee of the Communist Party of China on Some Major Issues Concerning Comprehensively Deepening the Reform[M]. Beijing: People’s Publishing House, 2013. ]
|
[2] |
《全面深化改革重要论述》编写组. 全面深化改革重要论述[M]. 北京: 中国方正出版社, 2013.
|
|
[The Compiling Group of "the Important Discussion on Comprehensive Deepening of Reform". An Important Discussion of Deepening the Reform in an All-Round Way[M]. Beijing: China Fangzheng Press, 2013. ]
|
[3] |
封志明, 杨艳昭, 李鹏. 从自然资源核算到自然资源资产负债表编制[J]. 中国科学院院刊, 2014, (4): 449-456.
|
|
[Feng Z M, Yang Y Z, Li P.From natural resources accounting to balance-sheet of natural resources asset compilation[J]. Bulletin of Chinese Academy of Sciences, 2014, (4): 449-456. ]
|
[4] |
高敏雪. 扩展的自然资源核算-以自然资源资产负债表为重点[J]. 统计研究, 2016, 33(1): 4-12.
|
|
[Gao M X.Comprehensive accounting of national resources: focusing on the balance sheet of natural resources[J]. Statistical Research, 2016, 33(1): 4-12. ]
|
[5] |
蔡春, 毕铭悦. 关于自然资源资产离任审计的理论思考[J]. 审计研究, 2014, (5): 3-9.
|
|
[Cai C, Bi M Y.Theoretical thinking about accountability audit of natural resources[J]. Audit Research, 2014, (5): 3-9. ]
|
[6] |
张友堂, 刘帅, 卢楠. 自然资源资产负债表创建研究[J]. 财会通讯, 2014, (10): 6-9.
|
|
[Zhang Y T, Liu S, Lu N.Research on creation of natural resource balance sheet[J]. Finance and Accounting Communication, 2014, (10): 6-9. ]
|
[7] |
耿建新. 我国自然资源资产负债表的编制与运用探讨-基于自然资源资产离任审计的角度[J]. 中国内部审计, 2014, (9): 15-22.
|
|
[Geng J X.Discussion on the compilation and application of China's natural resources balance sheet-based on the audit of natural resources assets departure[J]. Internal Auditing in China, 2014, (9): 15-22. ]
|
[8] |
胡文龙, 史丹. 中国自然资源资产负债表框架体系研究-以Seea2012、Sna2008和国家资产负债表为基础的一种思路[J]. 中国人口·资源与环境, 2015, 25(8): 1-9.
|
|
[Hu W L, Shi D.Research on the framework system of natural resource statement of assets and liabilities: an idea based on the SEEA2012, SNA2008 and the national balance sheet as research approaches[J]. China Population Resources and Environment, 2015, 25(8): 1-9. ]
|
[9] |
甘泓, 汪林, 秦长海, 等. 对水资源资产负债表的初步认识[J]. 中国水利, 2014, (14): 1-7.
|
|
[Gan H, Wang L, Qin C H, et al. Understanding of balance sheet of water resources[J]. China Water Resources, 2014, (14): 1-7. ]
|
[10] |
刘汗, 张岚. 澳大利亚水资源会计核算的经验及启示[J]. 水利发展研究, 2015, 15(5): 70-74.
|
|
[Liu H, Zhang L.Experience and enlightenment of water resources accounting in Australia[J]. Water Resources Development Research, 2015, 15(5): 70-74. ]
|
[11] |
封志明, 杨艳昭, 陈玥. 国家资产负债表研究进展及其对自然资源资产负债表编制的启示[J]. 资源科学, 2015, 37(9): 1685-1691.
|
|
[Feng Z M, Yang Y Z, Chen Y.National balance sheets and implications for natural resources balance sheet[J]. Resources Science, 2015, 37(9): 1685-1691. ]
|
[12] |
吴优. 挪威和芬兰的资源环境核算[J]. 中国统计, 1998, (5): 39-40.
|
|
[Wu Y.Resource and environment accounting in Norway and Finland[J]. China Statistics, 1998, (5): 39-40. ]
|
[13] |
裴辉儒. 资源环境价值评估与核算问题研究[M]. 北京: 中国社会科学出版社, 2009.
|
|
[Pei H R.Research on the Evaluation and Accounting of Resource and Environment Value [M]. Beijing: China Social Sciences Press, 2009. ]
|
[14] |
徐渤海. 中国环境经济核算体系(CSEEA)研究[D]. 北京: 中国社会科学院, 2012.
|
|
[Xu B H.The Study of China's Environmental and Economic Accounting System (CSEEA) [D]. Beijing: The Chinese Academy of Social Sciences, 2012. ]
|
[15] |
UN, OECD.System of Environmental-Economic Accounting 2012: Central Framework[C]. New York: United Nations, 2014.
|
[16] |
Australian Bureau of Meteorology. Australian Water Accounting Standard 1: Preparation and Presentation of General Purpose Water Accounting Reports[R]. Canberra: Commonwealth of Australia, 2012.
|
[17] |
Water Accounting Standards Board. Water Accounting Conceptual Framework for the Preparation and Presentation of General Purpose Water Accounting Reports[R]. Canberra: Commonwealth of Australia, 2014.
|
[18] |
朱友干. 论我国水资源资产负债表编制的路径[J]. 财会月刊, 2015, (19): 22-24.
|
|
[Zhu Y G.On the path of the balance sheet of water resources in China[J]. Finance and Accounting Monthly, 2015, (19): 22-24. ]
|
[19] |
贾玲, 甘泓, 汪林, 等. 水资源负债刍议[J]. 自然资源学报, 2017, 32(1): 1-11.
|
|
[Jia L, Gan H, Wang L, et al. Discussion on water resources liabilities[J]. Journal of Natural Resources, 2017, 32(1): 1-11. ]
|
[20] |
秦长海, 甘泓, 汪林, 等. 实物型水资源资产负债表表式结构设计[J]. 自然资源学报, 2017, 32(1): 1819-1831.
|
|
[Qin C H, Gan H, Wang L, et al. Designing the statement form of physical balance sheet of water resources[J]. Journal of Natural Resources, 2017, 32(1): 1819-1831. ]
|
[21] |
贾玲, 甘泓, 汪林, 等. 论水资源资产负债表的核算思路[J]. 水利学报, 2017, 48(11): 1324-1333.
|
|
[Jia L, Gan H, Wang L, et al. Accounting methodology of the balance sheet for water resources[J]. Journal of Hydraulic Engineer, 2017, 48(11): 1324-1333. ]
|
[22] |
中华人民共和国财政部. 企业会计准则[M]. 北京: 经济科学出版社, 2006.
|
|
[Ministry of Finance of the People's Republic of China. Accounting Standards for Enterprises[M]. Beijing: Economic Science Press, 2006. ]
|
[23] |
国务院办公厅. 国务院办公厅关于印发实行最严格水资源管理制度考核办法的通知[J]. 中国水利, 2013, (1): 7-9.
|
|
[ The General Office of the State Council. Implement the most stringent water resources management system assessment method published by the general office of the state council[J]. China Water Resources, 2013, (1): 7-9. ]
|