生态工业园区自然资源资产负债表编制的问题与思考

Problems and Considerations on Natural Resources Asset Balance Sheet of Eco-industrial Parks in China

编制自然资源资产负债表,是我国健全自然资源资产管理制度的核心内容,也是建立生态环境损害责任终身追究制的前提条件。生态工业园区作为工业领域推进生态文明的主阵地,是工业聚集区实现绿色发展的关键。综合分析了生态工业园区进行自然资源资产负债表编制的重要意义,结合国内外自然资源核算的相关经验,探讨了生态工业园区自然资源负债表的编制难点,阐明该类区域自然资源资产负债表的编制步骤以及现阶段核算范围、框架,以期为推动自然资源资产负债表的编制工作提供参考。

Exploring and establishing of the natural resources asset balance sheet is an important measurement for improving the natural resources asset management system and a precondition for the accountability for environment damage system. Eco-industrial parks（ EIPs） have become the effective supporting body and development platform for ecological civilization construction in industrial field in China. The significance of the natural resources asset balance sheet for EIPs was described and,combined with related experience of natural resources accounting both at home and abroad,the difficulties in establishing the natural resources asset balance sheet analyzed. On this basis,the procedures,accounting scope and accounting method to establish natural resources asset balance sheet for EIPs were pointed out,so as to provide a reference for promoting and improving the system of natural resources asset balance sheet.