自然资源资产负债表的研究进展

Research Progress on Balance Sheet of Natural Resources

自然资源资产负债表作为领导干部责任审计的重要依据,一经提出就受到广泛关注,成为学术界的研究热点。文章首先从自然资源资产负债表的编制前提、理论内涵、框架设计及单项研究四方面综述了国内外自然资源资产负债表的研究进展,力图厘清自然资源资产负债表的共识与争议问题。然后,在综述国内外研究进展及争议、共识问题的基础上,提出了中国编制自然资源资产负债表急需解决的问题,并给出相关解决路径。

Natural resources balance sheet is an important basis for the responsibility audit of leading cadres, and once proposed it received wide attention and became a hot topic in academia. Firstly, this paper summarizes the research progress on natural resource balance sheet at home and abroad from such four respects as preparation premise, theoretical connotation, framework design and individual research of natural resources balance sheet, trying to clarify the consensus and controversy of the natural resources balance sheet. And then on the basis of reviewing domestic and international research progress, controversy and consensus, the paper raises the problems needed to be solved urgently in compiling the balance sheet of natural resources in China, and also offers corresponding solutions.