中国自然资源资产负债表框架体系研究——以SEEA2012、SNA2008和国家资产负债表为基础的一种思路

Research on the Framework System of Natural Resource Statement of Assets and Liabilities:An Idea Based on the SEEA2012,SNA2008 and the National Balance Sheetas Research Approaches

自然资源资产负债表反映的是一国或地区在某一时点上对于自然资源环境的权利义务状态,可以看成是某一特定时点生态责任主体对所拥有的自然资源资产价值和所承担的生态环境负债所拍的一张"快照"。首先,本文以DPSIR链理论模型、环境经济核算体系(SEEA2012)、国民经济核算体系(SNA2008)国家资产负债表为理论基础,构建了自然资源资产负债表的理论框架。对经济和环境信息进行整合,需要采用一种跨学科方法。依照《中华人民共和国统计法》的要求,在国民经济核算体系(SNA)中需要编制国民资产负债综合表一张,机构部门资产负债表四张。国家资产负债表方法,就是以一国或一国政府为会计主体,通过账户整合将分散的分类核算账户纳入统一的资产负债权益框架,以期初和期末的资产、负债及净资产存量等形式,综合反映出一国物质财富"家底"的编报方法与技术体系。采用国家资产负债表的方法对自然资源总体情况进行信息披露,就是利用会计学中的资产负债表工具,客观全面反映生态责任主体在某一时点的自然资源静态存量情况,显示某一时间上自然资源资产的"家底"和结构,反映一定时间内的自然资产存量的变化。自然资源资产负债表是充分利用上述理论基础和核算方法进行自然资源信息披露的一种方式。接着,本文采用国家资产负债表的编制方法和技术手段,构建了以资产、负债和净资产为会计要素的自然资源资产负债表,以全面反映自然资源环境"家底"。自然资源资产是指天然存在、有使用价值、产权明确、可提高人类当前和未来福利的自然环境因素的总和;自然资源负债从经济本质上看,是会计主体在某一时点上应该承担的自然资源"现时义务",该"现时义务"是人类在利用自然资源过程中所承担的能以货币计量、需以资产或劳务偿付的环境责任;自然资源净资产,是一国或地区所拥有的全部自然财富总和,它在数量上应该等于自然资源资产减去自然资源负债,即全部自然资源资产减去全部自然资源负债后的净值。最后,本文提出了推进自然资源行政管理改革、建立和完善自然资源台账系统、建立自然资源经营权交易市场、颁布自然资源计量核算准则体系等政策配套措施。

Natural Resource Statement of Assets and Liabilities （NRSAL） is the static reflection of the rights and obligations of the natural resources and the environment for a country or a region at a certain time. It can be regarded as a ＇ snapshot＇ that an ecological responsible subject takes to the value of the natural resource assets that it owns and the ecological environmental responsibilities that it bears at a special time. First, by using ＇ Driving Forces-Pressure-State-Impact-Response＇ chain theory model, System of Integrated Environment and Economic Accounting （SEEA2012）, the System of National Accounts （SNA2008） as the theoretical bases, this paper constructs a theoretical framework for the Natural Resource Statement of Assets and Liabilities. An interdisciplinary approach is required to integrate the economic and environmental information; according to the requirements of ＇ Statistics Law of the People＇ s Republic of China＇, it needs to prepare a National Statement of Assets and Liabilities and four institutional sectors Statement of Assets and Liabilities in the system of national accounts （SNA）. The method of National Statement of Assets and Liabilities is a preparation method and technical system which takes a country or the government of a country as the accounting subject, including the scattered classified accounting accounts into the unified asset and liability right and interest framework by integrating accounts, and comprehensively reflects the ＇ strength＇ of the natural resources of the country in the forms of beginning and ending asset, hability and net asset stock, etc. To disclose the information of the general situation of the natural resources through the method of National Statement of Assets and Liabilities is to objectively and comprehensively reflect the static stock of the natural resources of the ecological responsible subject at a time, Which shows the ＇ strength＇ and structure of natural resource assets at a time and reflects the changes to the natural asset stock within a certain period of time with the Statement of Assets and Liabilities instruments in accounting. Natural Resource Statement of Assets and Liabilities is a method which discloses the information of the natural resources by making full use of the theoretical bases and accounting methods of the theoretical bases. Second, by using the preparation methods and technical means of National Statement of Assets and Liabilities, the paper constructs the Natural Resource Statement of Assets and Liabilities with natural resource assets, natural resource liabilities and natural resource net assets as the three elements, so as to reflect the ＇ strength＇ of the natural resource environment. Natural resource assets are the sum of the natural environmental factors which naturally exist, have use value, have clear property rights and can improve the current and future welfare of human beings. Natural resource liabilities refer to the ＇ present obligations＇ for the natural resources that an accounting subject shall bear at a certain time from the perspective of economic nature. The ＇ present obligations＇ refer to the responsibilities which are borne by human beings in the natural resource process, can be measured by currency, and shall be repaid by asset or labor service. Natural resource net assets are the sum （ green wealth） of all natural wealth that a country or an area has. They shall be equal to the result that the natural resource assets are subtracted by the natural resource liabilities in quantity, i.e. the net value after all the natural resource assets are subtracted by all the natural resource liabilities. Finally, the paper puts forward a series of auxiliary measures of policies, such as promoting the reform of natural resource administrative management, establishing and improving the of natural resource ledger system, establishing the natural resource operating right trading market, and issuing the natural resource measuring and accounting criterion system, etc.