自然资源资产负债表理论与实践路径探析——以土地资源为例

Analysis of the theory and practice of natural resources balance sheet——taking land resources as an example

自然资源资产负债表是借助会计学概念进行自然资源管理的有益探索,是生态文明建设的重大理论创新。本文在借鉴会计学相关理论的基础上,研究提出自然资源资产负债表的目标、假设、定义以及报表要素、内容、结构和编制方法,并以土地资源为例尝试设计了自然资源资产负债表体系,以期为探索编制自然资源资产负债表提供有益参考。

Natural resources balance sheet is a useful exploration of natural resource management through the concept of accounting,and is a major theoretical innovation in the construction of ecological civilization.Based on the relevant theories of accounting,this paper studies the concepts,assumptions,definitions of the natural resources balance sheet and the elements,contents,structure and compilation methods of the report,and attempts to design natural resource assets with the example of land resources.The balance sheet system is intended to provide a useful reference for exploring the preparation of natural resource balance sheets.