CAJ | 학술논문

作为加强生态文明建设的一项重要制度创新，自然资源资产负债表的编制与审计有许多值得深入探讨的问题。本文对国内外环境会计与环境审计、绿色国民经济核算以及国家资产负债表的研究与实践进行了述评，在借鉴国际经验和结合我国国情的基础上，阐释了自然资源资产负债表的功能定位与治理机制，分析了自然资源资产负债表的框架结构以及编制过程中的主要难点及对策。最后，讨论了自然资源资产负债表审计与领导干部自然资源资产离任审计的关系，从审计依据、审计目标、审计主体、审计对象和审计报告等方面分析了两者的区别。
작위가강생태문명건설적일항중요제도창신，자연자원자산부채표적편제여심계유허다치득심입탐토적문제。본문대국내외배경회계여배경심계、록색국민경제핵산이급국가자산부채표적연구여실천진행료술평，재차감국제경험화결합아국국정적기출상，천석료자연자원자산부채표적공능정위여치리궤제，분석료자연자원자산부채표적광가결구이급편제과정중적주요난점급대책。최후，토론료자연자원자산부채표심계여령도간부자연자원자산리임심계적관계，종심계의거、심계목표、심계주체、심계대상화심계보고등방면분석료량자적구별。
As an important institutional innovation of ecological civilization construction, preparanon anu auult ol natural resource balance sheet has many issues to be explored. In this paper, the research and practice of environ- mental accounting, green national accounting, and national balance sheet are reviewed. Reference to international ex- periences and national conditions, the function orientation and governing mechanism of natural resources balance sheet are explored,the framework of natural resource balance sheet as well as the preparation difficulties and coun- termeasures are analyzed. Finally, the relationship between natural resource balance sheet audit and economic re- sponsibihty audit of leading cadres on resource balance sheet are discussed, the difference between each other are explained from viewpoint of auditing basis, auditing goal, auditing objective ,auditing subject, and auditing report,