我国自然资源资产负债表编制的问题与思考

Problems and Considerations on the Balance Sheet of Natural Resources in China

各生态文明先行示范建设试点区域,都将编制工作列为本地生态文明制度建设的创新内容。已在自然资源资产负债表编制理论与技术方面取得初步进展的区域,多采取了"制度保障,试点先行;先易后难,稳扎稳进;科研支撑,政府助力"的编制策略,从而保障了编制工作的顺利开展。同时,也有部分试点区域因"意识淡、缺理论、乏技术、难协调"等瓶颈制约,致使自然资源资产负债表编制仍处于停滞阶段。为此,亟需"厘清困惑,深化认识;理顺体制,合力参与;立足试点,稳步推进;确立规范,制定标准",突破技术桎梏与制度障碍,逐步推进自然资源资产负债表编制工作。

Each leading ecological awareness construction pilot demonstration area lists the compiling work as the innovation content of local ecological awareness construction, the regions which have achieved some progress in theory and technology of Balance Sheet of Natural Resources have adopted the idea of ＂system guarantee, pilot first; easy before difficult, going steadily; based on science, supported by government＂ to guarantee the development of compiling work. at the same time, there are several pilot areas has caused the Balance Sheet of Natural Resources been stagnated due to the bottleneck restriction of ＂lack of awareness, theory, technology and coordination＂, therefore, we need to ＂clarify the confusion, deepen the understanding; Straighten out the system, the make joint effort; Based on the pilot, make steady progress; Established norms and standards＂, to Breakthrough technology constraints and institutional obstacles, gradually improve the compiling work of Balance Sheet of Natural Resources.