自然资源资产负债表编制:理论基础、关键概念、框架设计

On the Preparation of Natural Resources Balance Sheet:Theoretical Basis,Key Concepts and Framework Design

在资源节约、环境保护与生态文明建设的全球背景下,十八届三中全会提出探索编制自然资源资产负债表,伴随生态文明先行示范区建设名单的确定、各省市积极探索试编实践以及绿色GDP研究的重启,自然资源资产负债表的编制愈发成为理论界和实务界的关注。但需正视的是,自然资源资产负债表的编制仍存在难点与约束,尤需在理论基础、关键概念和框架体系层面凝聚共识。本文较为系统地从自然资源资产负债表编制的必要性、可行性、制约性以及目标性层面梳理相关理论,尝试厘定自然资源资产负债表涉及的关键概念,在借鉴自然资源资产负债核算国际经验的基础上,立足于中国现实,探索性研究我国自然资源资产负债表编制的基本框架设计。

Under the universal background of advocating resources & environment protection and Ecological Civilization Construction,the Third Plenary Session of the18 th CPC central committee put on the agenda the research in preparing natural resources balance sheets. With the confirmation of construction list of the Ecological Civilization Pioneer Demonstration Area,active preparation by provinces and cities,and MEP restart the study of GGDP,the preparation of natural resources balance sheets increasingly become a focus of theoretical and practical circles. However,difficulties and restrictions still exist in the preparation of natural resources balance sheets and a common sense need to be intensified in theoretical basis,crucial concepts and frame system etc.This paper set forth the theoretical basis in four levels: necessity,feasibility,restriction and purpose systematically. And the paper tries to define the relevant crucial concepts. Based on Chinese reality,the paper presents the basic framework design in preparing natural resources balance sheets,upon the basis of international accounting experience of natural resources assets and liabilities.