自然资源资产负债表的编制难点分析

Analysis of difficulties in the compilation of natural resources balance sheets

随着近几年我国经济社会快速发展,经济发展对自然环境产生的较大影响,因而造成我国自然资源过度损耗,生态环境遭受严重破坏。十八届三中全会首次提出编制自然资源资产负债表,目的就在于创新我国自然资源管理体制,给我国环境治理和生态修复提供一个更好的解决办法和途径。因此,我国各个领域的专家学者从多方位多角度对自然资源资产负债表的编制问题展开探索,在研究过程中也产生了许多难题。本文根据对目前自然资源资产负债表现有文献的分析,简要分析当前自然资源资产负债表编制工作的一些难题,并对未来编制工作提出几点意见。

With the rapid development of China s economy and society in recent years,economic development has had a greater impact on the natural environment,resulting in excessive loss of natural resources and severe damage to the ecological environment.At the third plenary session of the 18th CPC Central Committee,the party proposed the balance sheet of natural resources to compile for the first time,aiming at innovating China s natural resources management system and providing a better solution to China s environmental governance and ecological restoration.Therefore,experts and scholars in various fields in China have explored the issue of the compilation of natural resources balance sheets from multiple perspectives and many problems have arisen in the research process.Based on the literature analysis of current natural resource assets and liabilities performance,the authors briefly analyze some of the difficulties in the preparation of current natural resource balance sheets,and propose some prospects for future preparation work.