自然资源资产负债表编制与应用探析

Compilation and application of balance sheet of natural resource assets

编制自然资源资产负债表是开展领导干部自然资源资产责任审计的依据。首先明确了自然资源资产核算的范围和主体,按照权责发生制对自然资源资产相关会计要素进行了确认。其次,深入剖析了国土资源、森林资源、水资源和海洋资源等自然资源资产核算账户的设置,遵循公允价值计量原则,探析了成本核算法、市场价格法和收益现值法等价值计量方法。最后,基于实物量化基础上的货币化计量思想,编制了系统与综合的自然资源资产负债表,并以浙江省嵊州市的一个农业综合开发项目为例,尝试阐明了自然资源资产负债表的实践应用,有助于为各地实施领导干部自然资源资产责任审计提供理论支撑和实践借鉴。

Compiling the balance sheet of natural resource assets is the important basis for the responsibility audit of leading cadres about the natural resource assets. Firstly,the accounting scope and body of natural resource assets are defined,and the correlative accounting elements in accordance with the accrual basis are confirmed. Secondly,the settings of accounts on the land resources,forest resources,water resources and marine resources are discussed,and the value evaluation methods such as the core algorithm method,the market price method and the income present value method are analyzed according to the principles of fair value measurement. On this basis,the balance sheets of natural resource assets are comprehensively compiled according to the monetary measurement based on real quantification. Finally,taking the comprehensive agricultural development project in Shengzhou City of Zhejiang Province as an example,the application of the balance sheet of natural resource assets is analyzed. It may help to provide theoretical support and practical reference for the responsibility audit of leading cadres about the natural resource assets.