国家资产负债表研究进展及其对自然资源资产负债表编制的启示

National balance sheets and implications for natural resources balance sheet

探索编制自然资源资产负债表是党的十八届三中全会作出的重大决定,是资源与环境保护的重要举措。国家资产负债表是国家治理的重要分析工具,对于编制自然资源资产负债表具有重要的参考价值。自然资源资产负债表作为一个崭新的概念,目前其编制工作面临着理论基础不扎实、资产与负债的界定不清晰、相关概念与内涵不确定以及价值化体系不完善等一系列问题。着眼于此,本文首先初步探讨了国家资产负债表的基本概念与内涵,然后详细梳理了国内外国家资产负债表的发展历程,特别是有关自然资源项的核算,概括分析了国家资产负债表的一般形式以及估值方法。在此基础上,最后借鉴国家资产负债表相关经验,就自然资源资产负债表表式的基本概念、资产与负债的确认原则以及自然资源资产的核算方法等基本问题提出了具体建议。

The investigation and preparation of natural resources balance sheet was regarded as an important national strategic mission during the Third Plenary Session of the 18th CPC Central Committee. It is also an important measurement for perfecting natural resources management system and promoting the construction of an ecological civilization. As a new concept, natural resources balance sheet is lack of theoretic reserve and practical experience in this field and there are many fundamental problems that need to be studied. For example, the definition of natural resources asset and liabilities is not clear, the concept and connotation of natural resources balance sheet is uncertain, and the accounting system is not perfect. National balance sheet has a very important reference value for the preparation of natural resources balance sheet. Here, we discuss the basic problem of natural resources balance sheet from the view of national balance sheet. First of all, we discuss the basic concept and connotation of the national balance sheet. The next, a detailed introduction of the development progress of national balance sheet is given, especially the accounting of natural resources. We briefly reveal the general form of the national balance sheet and estimation methods. Lastly, on this basis, we propose a basis of natural resources balance sheet type, confirm the recognition principle of natural resources asset and liabilities, and recommend accounting methods of natural resources asset.