自然资源资产负债表探析

Natural Resource Balance Sheet Analysis

在自然资源管理的语境中,对自然资源资产负债表中涉及的资产、负债和所有者权益的内涵要符合自然资源属性的理解和界定,这是正确编制自然资源资产负债表的基础。从各地探索编制自然资源资产负债表的实践看,还存在着相关理论基础不完善、自然资源资产核算工作繁杂、自然资源资产计价难度大、统一口径全面获得基础数据难等问题。本文提出了编制自然资源资产负债表要坚持简单、实用的原则,进而提出编制资产负债表应侧重于自然资源资产实物量的核算,并设计了相应表式;对探索编制自然资源资产负债表工作提出了建议。

In the context of natural resource management, the connotations of the assets, liabilities and owners＇ equity involved in the balance sheet of natural resources must conform to the understanding and definition of natural resource attributes. This is the basis for the correct preparation of the balance sheet of natural resources. From the practice of all localities compiling the balance sheet of natural resources, there are still some problems, such as incomplete theoretical foundation, complicated accounting for natural resource assets, difficulty in the valuation of natural resources assets, and difficulty in obtaining basic data in an all-round way. This paper puts forward a simple and practical principle for compiling the balance sheet of natural resources, and that the balance sheet should pay more attention to accounting for the physical quantity of natural resource assets, and designs the corresponding form. Suggestions are made on exploring the compilation of the balance sheet of natural resources.