自然资源资产负债表的理论探索进展及评价

On Theoretical Progress and Evaluation of the Natural Resources Statement of Assets and Liabilities

探索编制自然资源资产负债表,是党中央、国务院推动生态文明建设和生态文明体制改革做出的重大决策部署,它首次提出就被写入了党的重要文件之中。本文重点梳理了自然资源资产负债表的概念内涵、框架体系、具体编制、热点专题和政策体系五个领域的理论研究动态,归纳得出三点主要理论共识:单一"自然资源核算"向综合"自然资源报表体系构建"渐成趋势、自然资源信息披露的综合性技术方法存在重大缺陷、不同类型自然资源信息披露的规范和标准难以统一。总体来看,当前我国自然资源资产负债表理论探索仍处于起步阶段。

To explore and formulate the Natural Resources Statement of Assets and Liabilities is a major policy decision made by the Central Party Committee and the State Council in promoting the building of an ecological civilization and the reform of ecological civilization,which was written into important documents of the CPC when it first put forward. This paper focuses on the theoretical research trends in the five areas of the Natural Resources Statement of Assets and Liabilities,including concept connotation,framework system,specific compilation,hot topics and policy system. It concludes that the main theoretical consensus of three points is that： single ＂ natural resource accounting＂ to ＂ comprehensive natural resources report system＂ has gradually become the trend; the comprehensive technical method of information disclosure of natural resources has great defects; a unified standard for information disclosure of different types of natural resources is faced with great challenges. Overall,the exploration of our country＇s Natural Resources Statement of Assets and Liabilities theory is still in its infancy.