对自然资源资产负债表的解析与管理框架设想

Analysis of Natural Resources Balance Sheet and Management Framework Assumption

当前阶段应最大程度地结合自然资源管理的职能要求,构建适应于资源国情、资源管理实际需要的自然资源资产负债表体系。首先,自然资源资产负债表应着重关注“资源”对象,将自然资源概念与环境、生态等概念明确辨析并相对独立起来;其次,自然资源资产负债表对实物量和价值量的反映,应以一定的资源开发利用边界为基础,自然资源负债的问题也将随之确定;再次,最大限度地结合与服务于实际工作,可根据不同层级管理需要,构建一套基于各类数据的数量关系、逻辑关系能够有序衔接的表格,尤其应着重结合现有调查、规划、确权等技术手段,统一数据口径、明确统计内涵,服务于科学决策。

Currently,we should build a natural resource balance sheet system which maximum combined to the functional requirements of natural resource management and adapted to the actual conditions of resources and the actual needs of resource management.Firstly,the natural resource balance sheet should focus on the"resource"object,clearly distinguish and separate the concept of natural resources from the concepts of the environment and ecology;secondly,the natural resource balance sheet should reflect volume and value,based on the boundaries of resource development and utilization,following this,the problem of natural resource liabilities will be determined accordingly;thirdly,to combine and serve practical work to the utmost,according to the needs of different management levels,make forms based on the data which quantitative and logical relations can be connected orderly,in particular,we should focus on the combination of existing survey,planning,and confirmation of technical means to unify data calibers and clear statistical connotations to serve scientific decision-making.