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水资源资产负债表:要素、框架与试编研究.
- Source :
-
Yellow River . 2018, Vol. 40 Issue 11, p65-73. 5p. - Publication Year :
- 2018
-
Abstract
- The paper defined the connotation of the water resources balance sheet, and discussed the confirmation, measurement, recording, and reporting of relevant elements such as water resources assets, water resources liabilities, and water resources owner equity. It built a water resources balance sheet framework for water resources assets. The main features of the three elements of liabilities and owner's equity were to set appropriate types of subjects and designed the form of the physical quantity of water resources and the style of value-based water re­sources balance sheet. Based on the proposed theory, it tested a water balance sheet for the Yellow River basin. [ABSTRACT FROM AUTHOR]
Details
- Language :
- Chinese
- ISSN :
- 10001379
- Volume :
- 40
- Issue :
- 11
- Database :
- Academic Search Index
- Journal :
- Yellow River
- Publication Type :
- Academic Journal
- Accession number :
- 133219523
- Full Text :
- https://doi.org/10.3969/j.issn.1000-1379.2018.11.016