关于建立国有自然资源资产报表的思考

Thoughts on the Establishment of State-owned Natural Resources Assets Statement

自然资源资产报表是自然资源资产报告的重要组成部分,是反映自然资源资产管理的重要载体。尽管部分地方开展了报表探索,但从总体上看,报表口径不一,系统性和可比性不强,还未真正形成健全的报表体系。文章在梳理报表现状及相关工作基础上,分析了报表范围及内容,遵循统一“国家所有”口径、全面客观、稳步推进的原则,提出了一套由1张总表、4张分表组成,涵盖10类资源资产的报表体系及表式设计,并就夯实报表支撑提出了相关建议。

The natural resource assets statement is an essential part of the natural resource assets report and is a vital carrier to reflect the management of natural resource assets.Although some places have explored statements,in general,the statements are of different calibers,not systematic and comparable,and have not formed a comprehensive statement system.Based on the current status of statement and related work,the article analyzes the statement scope and content,which follows the principles of unifying the caliber of“state-owned”,comprehensiveness and objectivity,and steady progress,and proposes a set of statement system and table design consisting of one general table and four sub-tables covering ten types of resource assets,and puts forward relevant suggestions to strengthen the support of the statement.