自然资源资产负债表研究述评与展望

Research Review and Prospect of Natural Resources Balance Sheet

探索自然资源资产负债表的编制是党的十八届三中全会以来,自然资源管理领域的研究热点之一,也是我国生态文明建设的重要组成部分,但现阶段其编制工作存在着诸多问题。通过回顾国外自然资源资产核算研究的演进历程,总结发达国家的实践经验,发现国际上自然资源核算研究虽较为成熟,但由于国别之间的差异性,使得既有研究无法完全满足我国自然资源资产负债核算的需要。因此,文章从构成要素、理论比较、框架探索三个方面进行梳理,并结合实践阐明了我国自然资源资产负债表编制的现状与前景。

Since the Third Plenary Session of the 18 th CPC Central Committee, exploring the compilation of natural resources balance sheet has been one of the research hotspots in the field of natural resource management, and it is also an important part of the construction of ecological civilization in China, but there are many problems in its work at present. By reviewing the evolution of foreign researches on natural resource assets accounting and summarizing the practical experience of developed countries, it is found that although the international researches on natural resource assets accounting is relatively mature, the existing researches cannot fully meet the needs of China’s natural resource assets and liabilities accounting due to the differences among different countries. In view of this, the paper makes a summarization from the three aspects of constituent elements, theoretical comparison and framework exploration. And then, combined with the practice, the paper expounds the present situation and prospect of the natural resources balance sheet in China.