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
来源：
FRONTIERS IN ENVIRONMENTAL SCIENCE | 2022年 / 9卷
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.
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页数：9
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