基于SEEA的自然资源资产核算指标的国际比较

International Comparison of Natural Resource Assets Accounting Indicators Based on SEEA

本文从实物型、价值型自然资源资产账户及自然资源资产流量账户三方面对参照环境经济综合核算体系(SEEA)开展自然资源和环境经济核算的海外典型国家的核算指标进行比较分析,为编制我国自然资源资产核算框架提供参考借鉴。从五个典型国家的实践上看,各国的自然资源资产核算体系趋向与国民经济核算相对接;核算资源类别注重资源对社会经济的贡献度、资源数据可获得性以及资源核算的难易程度;核算账户及指标设置突出统计的实现,缺乏核算分析。基于此,本文提出,我国在开展自然资源资产核算时可借鉴国民经济核算的做法及已出台的各类资源分类标准,编制分类与综合资源核算账户、全国与地区专项资源核算账户;突出设置资源变化类指标,注重核算资源的流;探索编制自然资源资产生态账户,考虑实现资源核算指标与负债表指标的衔接,为自然资源资产负债表编制提供信息。

This study compares and analyzes the accounting indicators of typical overseas countries that refer to SEEA to carry out natural resource and environmental economic accounting from three aspects: physical, value-based natural resource asset accounts and natural resource asset flow accounts. In order to provide reference for the compilation of China’s natural resource assets accounting framework. Judging from the practices of five typical countries, the natural resource assets accounting system tends to be aligned with the national economic accounting. Accounting resource categories focus on the contribution of resources to the social economy, the availability of resource data, and the difficulty of resource accounting. The setting of accounts and indicators highlights the realization of “statistics” and lacks “accounting” analysis. Based on this, this study proposes that in China’s natural resource asset accounting, we can learn from national economic accounting and various resource classification standards that have been issued to compile classification and comprehensive resource accounting accounts, national and regional special resource accounting accounts.In the accounting, highlight the establishment of indicators of resource changes and focus on the “flow” of accounting resources.Explore the preparation of natural resource asset ecological accounts, consider realizing the connection between resource accounting indicators and balance sheet indicators, and provide information for the preparation of natural resource balance sheets.