自然资源资产负债表编制研究现状及其拓展

Research Status of Natural Resources Balance Sheet Establishment Study and Its Expansion

自然资源资产负债表编制研究呈现两种转向,一是由实物量核算转向价值量核算,二是由"量"的研究转向"质"的研究。文章基于既有研究成果,重新解析自然资源资产、负债等概念的内涵,明确了资产核算的对象,拓展了资产负债率、资产合理负债区间在自然资源资产评估、核算等领域的应用。根据可再生资源与不可再生资源的差异性,梳理了自然资源资产负债表的编制思路,探讨了自然资源资产负债表编制研究应突出实用价值、遵循基本经济原理、接轨国际规范、强调中国实际的编制要求。

There are two types of change in the research of natural resources balance sheet establishment:one is from the physical quantity accounting to the value quantity accounting;the other is from the study of quantity to the study of quality.Based on the existing research results,this paper reinterprets the connotation of the concepts of natural resource assets and liabilities,clarifies the object of asset accounting,and expands the application of asset-liability ratio and reasonable liability interval of assets in the fields of natural resource asset evaluation and accounting.According to the difference between renewable and non-renewable resources,the paper sorts out the thinking of compiling the balance sheet of natural resources,and probes into the requirements that the compiling of the balance sheet of natural resources should highlight the practical value,follow the basic economic principles,conform to the international norms,and emphasize the reality of China.