珍惜自然资源确立“递耗资产”填补财会空白冯恭祺“递耗资产”是指矿藏、油井、森林、淡水等天然形成的可供人类利用的而又不断耗竭的自然资源。很早以前，西方国家就将矿藏、油井、森林等列为采掘、采伐企业的固定资产组成部分而加以管理，会计上单独设置“递耗资产”（... Cherish natural resources and establish “handing over assets” to fill the gaps in accounting Feng Gongqi “Handing over assets” refers to natural resources that are naturally utilized and depleted by mankind, such as mineral deposits, oil wells, forests and fresh water. A long time ago, Western countries classified mineral resources, oil wells and forests as part of the fixed assets of mining and logging enterprises, and set up separate “devalued assets” in accounting.