自然资源资产负债表的核算体系研究

Research on accounting system of natural resources balance sheet

自然资源资产负债表是由一系列自然资源数据统计报表组成的报表体系,由我国最先提出并开展研究和编制,该报表体系可以明确反映某地区在某个时间段内可调查、可统计的自然资源资产及负债的状况。自然资源资产负债表的研究对于健全我国自然资源管理体系、摸清我国自然资源家底具有十分重要的意义,因此党中央对于自然资源资产负债表的研究工作十分重视,并着重强调了对理论研究的实践和成果转化。目前,在自然资源资产负债表的理论研究和实践应用方面我国都取得了阶段性的进展,研究难点主要集中于自然资源资产和负债的核算方法等方面。本文梳理了国内外自然资源核算的发展历程,总结了我国在试点地区编制自然资源资产负债表过程中常用的实物量和价值量核算方法,在此基础上,对今后自然资源核算方法研究的方向提出可行性建议,为我国编制全民所有自然资源资产负债表提供帮助。

The natural resources balance sheet is firstly proposed by China,which consists of a series of statistical reports of natural resources data.It can clearly reflect the status of natural resources assets and liabilities which can be investigated and counted in a certain period of time.The study of natural resources balance sheet is of great significance for perfecting the management system of natural resources in China.Therefore,the CPC Central Committee attaches great importance to the study of natural resources balance sheet,and emphasizes the practice and deepening of theoretical research results.At present,China has made great progress in the theoretical research and practical application of natural resources balance sheet,and the research difficulties mainly focus on the accounting methods of natural resource assets and liabilities.In order to solve this problem,this paper summarizes the development of natural resource accounting at home and abroad,and summarizes the accounting methods of physical and value in compiling the natural resources balance sheet in the pilot areas.On this basis,the paper puts forward some feasible suggestions on the research direction of natural resources accounting method in the future,hoping to provide help for compiling the natural resources balance sheet in China.