中美自然资源资产核算比较研究及其启示

A Comparative Study on the Accounting of Chinese and American Natural Resource Assets and Their Enlightenment

自然资源资产是一国赖以生存的必要资产,是衡量一国国民经济的重要指标。对自然资源资产进行核算研究,不仅有助于一国了解和掌握现存的自然资源,还有助于提高和优化其自然资源的利用。进行中美两国自然资源资产核算比较研究有助于提高我国自然资源资产核算水平。在核算方面,我国不仅要细分自然资源资产,多管齐下,促使自然资源资产定价市场化,使我国的自然资源资产价值能充分反映市场价值,还要进行自然资源资产结构列示,以环境会计科目或项目形式编制自然资源资产负债表,反映自然资源的项目变化和资产变化,反映自然资源资产投资损失对生态环境的产出过程影响程度;同时还要加强自然资源资产核算,建立和完善自然资源资产的自然资源、环境资源账户,进行自然资源资产的增值分类评价和可持续评价,明确编制主体,创新自然资源资产负债表账户和编制。

Natural resource assets are the necessary assets for a country to survive and important indicators to measure a country′s national economy.Carrying out the accounting studies on Natural Resource Assets not only helps the country to understand and master its existing natural resources,but also helps to improve and optimize the use of its natural resources.Carrying out the Comparative Study on the Accounting of Chinese and American Natural resource assets helps to improve the level of Chinese natural resources assets accounting.China not only subdivides natural resources assets in terms of accounting,and multi-pronged to promote the pricing of natural resource assets so that the value of Chinese natural resources assets can fully reflect the market value,but also carries out the natural resource asset structure,Formulates natural resource balance sheets in the form of environmental accounting subjects or projects,reflects the natural resources′project changes and asset changes,and reflects the impact level of loss of natural resources assets on the output process of the ecological environment.Simultaneously the natural resource assets accounting is also strengthened,natural resources and environmental resources accounts ofnatural resources assets are established and improved. Evaluation of value added classification and sustainable evaluation of natural resources assets are carried on.The main body of establishment is cleared,and natural resources balance sheet accounts and their establishment are innovated.