矿产资源资产负债表编制技术与框架探讨

Discussion on the Compiling Technique and Framework of Mineral Resources Balance Sheet

十八届三中全会提出编制自然资源资产负债表,以实现对领导干部的自然资源资产离任审计及对自然资源的有效管理。本文分析了矿产资源实物量和价值量计量方法,矿产资源实物量计量为:期末存量=期初存量+本期增加量-本期减少量。矿产资源价值量计量方法采用当前租金(收益)法,确定矿产资源过度消耗、环境损害与生态破坏等产生的使用成本与维护成本为资源负债。由此理论上解决了资源负债定义和核算这个难题,并明确了以资产、负债与所有者权益为区分的会计账户,探索性地提出了矿产资源资产负债表编制的技术框架。

The Third Plenary Session of the Eighth Central Committee proposed the compilation of the balance sheet of natural resources in order to realize the audit of natural resources assets of leading cadres and effective management of natural resources. In this paper, the writer analyzes the measurement methods of physical quantity and value quality of mineral resources. The physical quantity of mineral resources is measured as follows： inventory at the end of period = inventory at the beginning of period ＋ increment at the current period - decrement at the current period. The method of measuring the value quantity of mineral resources should use the current rent （profit） method to determine the use and maintenance costs generated by excessive consumption of mineral resources, environmental damage and ecological destruction as the resource liabilities, which theoretically solve the challenge of definition and accounting of resource liabilities. The paper makes clear the accounting account distinguished by assets, liabilities and owners＇ rights and interests, and proposes the technical framework for the preparation of the balance sheet of mineral resources in an exploratory manner.