自然资源资产负债表的功能、基础及其热点管窥

On Function, Basis and Hot Issues of Natural Resources Balance Sheet

作为我国生态文明制度创新的一项重要内容,自然资源资产负债表是衡量自然资源资产运行机制是否完善、监管是否到位、管理是否高效的主要依据,也是国土资源管理不可或缺的工具。自然资源资产负债表不仅是全民所有自然资源资产统一监管的抓手,还能够促进国土资源资产管理综合战略的实施,并且可以准确评价自然资源和国土规划的实施进展和实施效果,促进实施自然资源实施统一监管,创新资源资产管理模式;一脉相承于资源环境核算的自然资源资产负债表是我国资源环境核算发展的新阶段。历经"借鉴、建构、实践"的资源环境核算本土化理论探索,为编制自然资源资产负债表奠定了扎实的核算理论基础。同时,"政策有支持、数据有支撑、地方有积极性"的良好基础,可切实保障编制工作能够深入推进;自然资源资产负债表核算理论与技术在取得共识的同时,有关"资产与负债的概念界定、自然资源资产负债表与资源环境审计的关系、自然资源资产负债表功能摸索"等问题的讨论也日渐热烈。推进下一步编制工作,不单需要在"理论解释、技术规范统一、制度设计"上开展更为深入地研究,还需以"运用为导向",结合资源管理信息平台建设、服务自然资源资产管理及支撑资源日常管理的信息需要,探索开发与利用负债表信息的新思路,以"可用、能用、实用"倒逼编制工作深入推进。

As an important part of institutional innovation of China＇s ecological civilization, natural resources balance sheet, an indispensable tool for land and resources management, is used to measure the effectiveness of the natural resources assets operation and regulation mechanism. Natural resources balance sheet not only serves as an approach to national regulation of natural resources assets, but also promotes the comprehensive strategy implementation of natural resources management. It can accurately evaluate the progress and effect of land and natural resources planning, promote national regulation of natural resources and innovation of resources assets management mode. Deriving from resources and environment accounting, natural resources balance sheet represents a new stage of development in China＇s resources and environment accounting. The exploration of resources and environment accounting localization theory, after periods of“learning from others, constructing, and practicing”, has laid a solid theoretical foundation for natural resources balance sheet. Meanwhile, with a good foundation of supportive policies, convincing data and active participation of local governments, the formulation of natural resources balance sheet can be promoted further. With a general consensus in the accounting theory and technology of natural resources balance sheet, issues such as“the defining of assets and liability”,“the relations between natural resources balance sheet and resources environmental audit”and“the exploration of functions of natural resources balance sheet”are increasingly triggering heated discussion. To advance the formulating, besides the efforts on“theoretical explanation, standard technical specification and system design”, new approaches to the planning of application-oriented exploitation and utilization balance sheet should be developed in combination with the establishment of natural resources management information platform to support the resources management . The principles of“available, usable and practical”can be applied to promote the formulating progress.