云南省自然资源资产负债表编制初探

Preliminary Study on Balance Sheet of Natural Resources in Yunnan Province

党的第十八届中央委员会第三次全体会议提出,要制定自然资源资产负债表,完善自然资源产权制度和使用控制制度。随着贵州、内蒙古等生态文化先行示范区名单的确定,每个省份都在积极落实自然资源资产负债表试编工作。云南省作为自然资源蕴藏量丰富的大省,也在积极探索试编工作,努力发展绿色经济。遵从“先实物后价值、先存量后流量、先分类后综合”的编制路径,提出由资源过耗、环境损害、生态破坏等构成的负债指标,建立由土地资源、水资源、能源资源、林木资源等几类主要资产核算指标,采用SPSS软件分析自然资源总量和云南省经济发展之间的关系,以期做好云南省自然资源资产负债表框架编制工作。

The Third Plenary Session of the Eighteenth Central Committee of the Party proposed that it is necessary to formulate a balance sheet for natural resources and improve the property rights system and the use control system of natural resources. With the confirmation of the list of pre-demonstration zones for eco-culture in Guizhou, Inner Mongolia, etc., each province and city is actively implementing the trial compilation of natural resources balance sheet. As a province with a rich natural resource base, Yunnan Province is also actively exploring trials and efforts to develop a green economy. After complying with the preparation path of ＂the value after the physical, the flow after the stock, the synthesis after the classification＂, it proposes a liability index consisting of over-consumption of resources, environmental damage, and ecological destruction, and establishes land resources, water resources, energy resources, and forest trees. Several types of major asset accounting indicators, such as resources, by using SPSS research methods to analyze the relationship between the total natural resources and the economic development of Yunnan Province, in order to do a good job in the preparation of Yunnan Province＇s natural resources balance sheet framework.