中外自然资源资产核算的比较与启示

Comparison and Enlightenment of Chinese and Foreign Natural Resource Assets Accounting

自然资源资产是一个国家赖以生存的物质资源禀赋,是经济发展的重要条件,研究自然资源资产核算对政府官员进行绩效考核和离任审计乃至于生态文明建设等都具有重要意义。文章通过对中外自然资源资产核算的主体、核算的范围、核算的分类和计量方法等进行比较,可以发现我国自然资源资产核算同先进国家存在较大的差距。我国应明晰自然资源资产产权,加快制定合理的自然资源资产负债明细科目,进一步细化自然资源核算范围的分类,科学建立自然资源资产的分类体系和账户,加强对自然资源资产负债表的编制,提高自然资源资产核算水平。

Natural resources asset is the endowment of material resources on which a country depends for its survival, and also an important condition for economic development. The study of natural resources asset accounting is of great significance to the performance appraisal and outgoing audit of government officials and even to the construction of ecological civilization. This paper compares the main body, scope, classification and measurement methods of natural resources asset accounting between China and foreign countries to find that there is a big gap between China’s natural resources asset accounting and advanced countries. China should clarify the property rights of natural resources, accelerate the development of a reasonable breakdown of natural resource assets and liabilities, further refine the classification of natural resources accounting ranges, scientifically establish natural resources asset classification system and accounts, and strengthen the preparation of natural resources balance sheet so as to improve the level of natural resource assets accounting.