新时代编制自然资源资产负债表的重点难点

Difficulties and Focuses on Natural Resources Balance Sheet in the New Era

党的十九大报告指出,社会主义现代化奋斗目标从"富强民主文明和谐"进一步拓展为"富强民主文明和谐美丽",增加了"美丽",使经济建设、政治建设、文化建设、社会建设、生态文明建设"五位一体"总体布局与现代化建设目标有了更好的对接。十九大报告强调人们对美好生活的需求、美丽中国建设、人与自然和谐共生以及生态文明体制改革等内容,将自然资源、环境生态和绿色发展放在了更加突出和重要的位置。这是新时代推进中国特色社会主义伟大事业的新要求,也成为自然资源资产负债表编制的新指南。作者认为在自然资源资产负债表编制中应从两个方面体现新时代的新要求。一是在资产方提出,有别于狭义的自然资源资产,生态环境资产有其独特的价值,特别是具有超越一般物质生产性功能的文化服务与审美价值;随着美丽中国建设的推进,生态环境价值将会得到更加全面的认识和评估。二是在负债方提出,以满足可持续发展的包容性财富作为基准来衡量生态环境负债;强调生态环境负债很多是或有负债,并未完全纳入核算,因此更要在负债表中体现,以利代际公平和可持续发展。

In the report of the 19th National Congress of the CPC,it states that the goal of socialist modernization is to further expand from being“prosperous,strong,democratic,culturally advanced,harmonious”to being“prosperous,strong,democratic,culturally advanced,harmonious,and beautiful”.The addition of“beautiful”helps better connect the five-sphere integrated plan(a plan to promote coordinated economic,political,culture,social,and ecological advancement)with the goal of modernization.The report emphasizes people s demand for a better life,the construction of beautiful China,the harmonious coexistence of man and nature,and the reform of the ecological civilization system,placing natural resources,environmental ecology and green development in a more prominent and important position.These are the new demands of developing Chinese socialism in new era,and also serve as the new guides for compilation of natural resources balance sheet.The authors argue that the natural resources balance sheet should represent these new demands in two dimensions.First,on the asset dimension,different from the direct use values from natural resources,environmental assets have their indirect but more important use values,especially the diverse cultural and aesthetic values.Following the Beautiful China initiative,the values of ecosystem will be fully recognized and monetized.Second,on the liability dimension,using the inclusive wealth that meets sustainable development demand as the benchmark to measure ecological environmental liability.Besides,the contingent nature of environmental liability makes it hard to be fully exposed,thus should be indicated in the liability dimension to strengthen intergeneration equity and sustainable development.