完善国有自然资源资产报告内容的思考

Thoughts on Improving the Content of State-owned Natural Resources Assets Report

建立国有自然资源资产报告制度是加强国有资产监管的重要方面,也是健全自然资源资产管理的有效手段。对比政府文件要求和其他资产报告,当前国有自然资源资产报告存在着内容体系不全、边界范围不清、价值量计量缺乏、对比分析不够等有待完善之处,应充分借鉴生态文明建设目标评价考核、领导干部自然资源资产离任审计和其他专项报告等相关工作指标、报表和内容,坚持管理需求和基础供应、目标导向与问题导向,从管理环节、资产定义、产权边界等角度明晰国有自然资源资产边界和报告范围。文章最后提出报告的三大组成和正文的七大部分设计,指出资产核算标准研究、关键问题研究和基础性工作等需要进一步加强。

The establishment of the state-owned natural resources assets report system is very important for strengthening the supervision of state-owned assets,and it is also an effective measure of perfecting the management of natural resources assets.Compared with the requirements of government documents and some other asset reports,there follows some aspects need to be improved in the current state-owned natural resource asset reports:such as incomplete content system,unclear boundary scope,lack of value measurement,and insufficient comparative analysis.We should fully draw references from the relevant work indicators,reports and contents of the evaluation and assessment of ecological civilization construction objectives,audit of outgoing leading cadres’natural resource assets,and other special reports.And we should adhere to the management of demand and basic supply,goal orientation and problem orientation,and clarify the asset boundary and report scope of state-owned natural resources from the perspective of management link,asset definition,property right boundary,etc.In conclusion the paper puts forward the design for the three components of the report and seven parts of the main body,and the paper also points out that the research on the asset accounting standards,analysis of the crucial issues,and basic work need to be further strengthened.