Developing a System Framework for China's Natural Resources Balance Sheet From the Perspective of Sustainable Development

被引:7
|
作者
Chen, Pinghua [1 ]
Xu, Huiru [2 ]
Chen, Shuiguang [3 ]
Shang, Yuping [4 ]
Zhang, Baoying [2 ]
Zhao, Xin [5 ]
机构
[1] Fujian Jiangxia Univ, Sch Accounting, Fuzhou, Peoples R China
[2] Fujian Normal Univ, Sch Econ, Fuzhou, Peoples R China
[3] Fujian Agr & Forestry Univ, Sch Publ Adm, Fuzhou, Peoples R China
[4] Shanghai Univ Finance & Econ, Sch Urban & Reg Sci, Shanghai, Peoples R China
[5] Anhui Univ Finance & Econ, Sch Stat & Appl Math, Bengbu, Peoples R China
关键词
natural resources; balance sheet; resource efficiency; sustainable development; China;
D O I
10.3389/fenvs.2021.807092
中图分类号
X [环境科学、安全科学];
学科分类号
08 ; 0830 ;
摘要
Exploring and compiling a natural resource balance sheet is of great significance for improving both natural resource and environmental management and for realizing sustainable social and economic development. Based on a literature review of previous studies, in this study, we analyzed the composition, measurement methods, and methods used to acquire data of the major elements used in a natural resource balance sheet, as well as determined that the balance formula for the sheet should comprise natural resource assets, natural resource liabilities, and the benefits of natural resources. A basic report format for the natural resource balance sheet was compiled on this basis.
引用
收藏
页数:9
相关论文
共 50 条
  • [1] China's natural resources balance sheet from the perspective of government oversight: Based on the analysis of governance and accounting attributes
    Song, Malin
    Zhu, Shuai
    Wang, Jing
    Wang, Shuhong
    [J]. JOURNAL OF ENVIRONMENTAL MANAGEMENT, 2019, 248
  • [2] Is the Development of China's Financial Inclusion Sustainable? Evidence from a Perspective of Balance
    Zhu, Bao
    Zhai, Shiting
    He, Jing
    [J]. SUSTAINABILITY, 2018, 10 (04)
  • [3] China's sustainable development perspective of financial development from the lens of geopolitical risk and resources extraction
    Shi, Zhe
    Li, Ying
    [J]. RESOURCES POLICY, 2023, 86
  • [4] On the Basis of the Formulation of the Balance Sheet of Natural Resources -Based on the Perspective of Management Attributes
    Wang Youde
    Liu Shan
    [J]. PROCEEDINGS OF THE 2016 INTERNATIONAL CONFERENCE ON ECONOMY, MANAGEMENT AND EDUCATION TECHNOLOGY, 2016, 62 : 1749 - 1755
  • [5] IMPEDIMENTS AND SOLUTIONS TO NATURAL RESOURCES FOR SUSTAINABLE DEVELOPMENT IN CHINA
    刘艳红
    孙玉军
    李艳明
    [J]. Journal of Forestry Research, 1995, (02) : 77 - 80
  • [6] World Bank and Sustainable Development of Natural Resources in Developing Countries
    Oshionebo, Evaristus
    [J]. JOURNAL OF ENERGY & NATURAL RESOURCES LAW, 2009, 27 (02) : 193 - 227
  • [7] Construction of China's Carbon Financial Accounting System from the Perspective of Sustainable Development
    Li, Shuwen
    [J]. PROBLEMY EKOROZWOJU, 2024, 19 (01): : 213 - 220
  • [8] Sustainable development goals, natural resources and economic growth: Evidence from China
    Wu, Fan
    Wang, Xingguo
    Liu, Tao
    [J]. RESOURCES POLICY, 2023, 83
  • [9] China's sovereign debt: A balance-sheet perspective
    Xu, Jianguo
    Zhang, Xun
    [J]. CHINA ECONOMIC REVIEW, 2014, 31 : 55 - 73
  • [10] How disaggregated natural resources rents affect financial development: From the perspective of sustainable development
    Yang, Xue
    Zhang, Peng
    Zhao, Zuoxiang
    Koondhar, Mansoor Ahmed
    [J]. Resources Policy, 2024, 92