基于财务报告概念框架的我国自然资源资产负债表研究述评

Review on Research of the Balance Sheet of Natural Resources in China Based on the Conceptual Framework for Financial Reporting

从中共十八届三中全会提出探索编制自然资源资产负债表以来,理论与实务界对此进行了大量的理论研究与编报实务探索。以财务报告概念框架为基本视角,以样本文献为基础,揭示了自然资源资产负债表的研究领域和内容的变化情况,对自然资源资产负债表的概念、报告主体、报表要素确认与计量及报表格式等研究情况进行全面梳理。研究表明,现有文献在自然资源资产负债表的定位、报告主体、报表要素确认条件与计量方法、信息披露等方面存在一定不足,不同学者的研究基础与研究路径差异较大且离形成共识尚存在差距。基于现有研究情况和自然资源国家治理的现实需要,提出在明确界定报告主体和目标的前提下,应从统计学和会计学两个路径展开独立研究,对不同路径下的报表要素确认、计量与披露开展深入探讨。

Since the Third Plenary Session of the 18th Central Committee of the Communist Party of China proposed to explore the preparation of the Balance Sheet of Natural Resources(BSNR),a lot of theoretical research and reporting practice have been carried out.Based on the conceptual framework for financial reporting,this paper reveals the changes in the research fields and contents of the BSNR,and comprehensively combs the research on the concept of the BSNR,the reporting subject,the confirmation and measurement of the reporting elements,and the reporting format.We find that the existing researches have some insufficiency in the positioning of the BSNR,the reporting body,the recognition conditions and measurement methods of the reporting elements,information disclosure,etc.The research basis and research path of different scholars differ considerably,and there is still a distance from forming a consensus.Based on the existing research situation and the practical needs of national governance of natural resources,it is proposed that,on the premise of clearly defining the reporting subject and objectives,independent research should be carried out from the two paths of statistics and accounting,and confirmation,measurement and disclosure of statement elements should be explored in-depth under different paths.