| 关于自然资源资产化管理的几个问题 |
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| 引用本文： | 姜文来.关于自然资源资产化管理的几个问题[J].资源科学,2000,22(1):5-8. |
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| 作者姓名： | 姜文来 |
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| 作者单位： | 中国农业科学院农业自然资源和农业区划研究所,北京,100081 |
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| 基金项目： | 国家自然科学基金，国家社会科学基金，国家“九五”攻关项目 |
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| 摘 要： | 自然资源资产化管理是自然资源管理出现的新思潮，文章在分析这种思潮主客观背景基础上，对自然资源资产化管理中的几个重要的问题进行了分析。结果表明，考虑到自然资源特性，只能对部分自然资源实行资产化管理；自然资源资产价值来源理论及其量化理论有待于深化和创新；自然(自然资源；水资源；资产；价值；核算；折旧
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| 关 键 词： | 自然资源 水资源 资产 价值 核算 折旧 |
SEVERAL PROBLEMS ON NATURAL RESOURCES CAPITALIZATION MANAGEMENT |
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| JIANG Wen-lai.SEVERAL PROBLEMS ON NATURAL RESOURCES CAPITALIZATION MANAGEMENT[J].Resources Science,2000,22(1):5-8. |
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| Authors: | JIANG Wen-lai |
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| Abstract: | Natural resources capitalizationt management is a new idea arising in natubral resources management.Based on the analysis of subjective\|objective background of the idea , this paper analyzes seven important issues on natural resources capitalization management.Results show that transformation from natural resources into natural resources assets must be simultaneously provided with two prerequisites:scarcity of natural resources and property right definite.Taking into consideration of characteristics of natural resources,capitalized management can only be performed for partial natural resources;natural resources assets value theory and quantity theory need to be deepened and innovated;it is feasible to conduct natural resources capitalization management theoretically but many existing barriers restrict its applicability; natural resources assets depreciation which has specialities differs from fixed assets depreciation; and nationalized natural resources assets elapse awaits to be prevented from various aspects. |
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| Keywords: | Natural resources Water resource Assets Valyue Accounting Depreciation |
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