自然资源资产负债表编制:评估要素、方法选择与研究展望

Establishment of Balance Sheet of Natural Resources:Evaluation Elements,Method Selection and Research Prospect

自然资源价值量核算是自然资源资产负债表的重要组成部分,规范的评估方法体系是科学认识、评价和核算自然资源价值的关键。以资产评估学科理论为基础,将评估目的、评估对象、评估基准日、价值类型和评估途径等评估基本要素与自然资源资产负债表功能定位相衔接,引入公允价值作为自然资源资产评估途径确定的依据。在评估途径的宏观指导下,针对土地、林木、矿产和水资源资产及功能的差异性,探究各种自然资源资产经济价值和生态价值评估方法的适用性,系统构建服务于自然资源资产总价值计量、国民经济核算、领导干部自然资源资产离任审计等多重目标的自然资源资产评估方法体系。

The value accounting of natural resources is an important part of the balance sheet of natural resources. A standardized evaluation method system is the key to scientifically understand, evaluate and calculate the value of natural resources. Based on the theory of asset evaluation, the paper connects the functional positioning of natural resource balance sheet with the evaluation elements of evaluation object, evaluation base date, value type and evaluation method, and draw into the fair value as the basis for determining the evaluation method of natural resource assets. Under the macro guidance of the evaluation approach, the paper explores applicability of the evaluation methods of economic value and ecological value of the natural resource assets according to the differences of land, forest, mineral and water resources assets and functions. Finally, a natural resources assets evaluation method system serving the multiple objectives of the total value measurement of natural resources assets, national economic accounting system and outgoing audit of natural resources assets of leading cadres is systematically constructed.