国家矿产资源资产账户

National Mineral Resources Assets Account

环境经济核算的基本思路是分析经济活动周期中环境资源供应量、消耗量和残余排放量之间的关系。国家矿产资源账户是为一个国家的环境经济核算而设置的资产账户。对环境资产中的矿产资源资产可以按照联合国标准建立实物型账户,我国现行国家资源储量平衡表与其基本可以一一对应。矿产资源租金是矿产资源资产的价值表示,在矿产资源实物型账户的基础上,使用折现的现金流量表方法可以估算得到矿产资源价值型账户。矿产资源资产账户上的资产具有统计管理性质而非产权管理性质。将矿产资源资产纳入国民账户,参与国民经济核算,更符合可持续发展的理念,对我国具有很强的针对性和现实意义。虽然建立矿产资源资产账户的理论和方法都已明晰,但具体的操作仍然存在许多困难,需要谨慎对待。

The basic idea of environmental economic accounting is to analyze the relationship between environmental resource supply, consumption and residual emissions in the economic activity cycle. The national mineral resources account is an asset account that is set up for a country＇s environmental economic accounting. The physical accounts of the assets of mineral resources in environmental assets can be established in accordance with the United Nations standards, China＇s current national resource reserves balance sheet can basically be a one-to-one correspondence to it. Mineral resources rent is the value of mineral resources assets. On the basis of mineral resources physical accounts, the discounted cash flow table method can be used to estimate the value of mineral resources. The assets of mineral resources assets account have the nature of statistical management rather than property rights management. Incorporating mineral resources assets into the national accounts to participate in the national economic accounting is better in line with the concept of sustainable development and has a strong pertinence and practical significance for China. Although the theory and method of the establishment of mineral resources assets accounts have been clear, there are still many difficulties in the specific operation, which need to be treated with caution.