新中国自然资源核算的新突破--十八届三中全会提出编制自然资源资产负债表

A New Breakthrough of Natural Resources Accounting in New China--The Third Plenary Session of 18th CPC Central Committee Proposed Preparing Natural Resources Balance Sheet

十八届三中全会提出,"探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计。建立生态环境损害责任终身追究制。"这意味着新中国自然资源核算相关理论和实践取得新的突破,进入新的发展阶段。"编制自然资源资产负债表"旨在摸清自然资源资产的"家底",为推进生态文明建设提供信息支撑、监测预警和决策支持。回顾新中国七十年发展历程,可以总结自然资源核算的若干发展规律,比如,按照会计理论和方法编制自然资源资产负债表将是今后的方向。自然资源资产负债表编制制度的政策背景、编制内容、框架体系及理论研究、实践情况等表明,统计核算角度编制自然资源资产负债表逐渐演变为从会计核算角度编表,更符合政策初衷和生态文明建设的需要,但面临着基础数据不完整、确认计量难度太大、统计和核算标准标签不统一等问题。

The third Plenary session of the 18 th CPC Central Committee proposed that China should explore the preparation of natural resources balance sheet and execute the off-office auditing of natural resources assets for leading officials to build a lifelong accountability system for ecological and environmental damage, which means that the theories and practices of natural resources accounting in New China have made new breakthroughs and entered a new stage of development. Nonetheless, the purpose of "preparing natural resources balance sheet" is to discover the property of natural resources assets and to provide information support, monitoring and early warning as well as decision support for promoting the construction of ecological civilization. Based on the policy backgrounds, contents, framework systems, theoretical researches and practices, natural resources balance sheet have been shifting from the perspective of statistics to the perspective of accounting, leading that it is more consistent with the original intention of the policy and the needs of the construction of ecological civilization. However, the challenges are shortage of basic data, measurement, and inconsistent standards of statistics and accounting. Overall, a review of the seventy years’ development of the New China can summarize several development laws of natural resources accounting, such as that the preparation of natural resources balance sheet in accordance with accounting theories and methods will be the future direction.