双重目标的生物资源资产负债表编报:要素范畴与框架体系

The Preparation of Biological Resources Balance Sheet of Dual Objectives:Elements Category and Framework System

基于自然资源资产负债表编报的双重目标("决策有用"和"受托责任"),本文首先从生物资源自然增值、生态功能和统计基础三方面,分析了单独编制生物资源资产负债表的原因。其次,结合资源特点详细阐释了报表要素的基本范畴:生物资源资产是能带来经济利益流入或实现服务潜能的"天然"生物资源;生物资源负债本质上是与生物资源直接相关的环境负债而非资源超采或耗减;生物资源净资产由两部分构成,分别反映权益主体为提升资源价值所发生的投入及其拥有或控制的资源的剩余权益。最后,基于国际经验和我国统计核算基础,设计了在资产实物量和价值量表、负债功能明细表为附表基础上编报生物资源资产负债表主表的报表框架体系。

Based on the dual objectives( "decision usefulness"and"stewardship") of natural resource balance sheet preparation,this paper firstly analyzes the reasons for the preparation of biological resources balance sheet from the aspects of biological resources appreciation,ecological function and statistical basis. Secondly,basic category of the elements of the report are explained in terms of the characteristics of the resource: the biological resources are the"natural"biological resources that bring the economic benefits into or realize the service potential; the biological resources liabilities are essentially the environmental liabilities directly related to the biological resources rather than over-exploitation or depletion of resources; biological resources net assets consists of two parts,which respectively reflect the input of the entity to enhance the value of resources and residual interest of the resources owned or controlled by them. Finally,according to international experiences and the basis of statistical accounting,the reporting framework system for reporting the main table of the biological assets balance sheet on the basis of attached tables of assets physical,assets monetary and liabilities function schedule was designed.