纳入环境容量资源的自然资源资产负债表核算理论与编制实践--以山西省水资产负债表为例

Accounting theory and compilation practice of natural resource balance sheet incorporating environmental capacity resources:Taking the water balance sheet of Shanxi Province as an example

[目的]为弥补已有核算只关注传统自然资源的不足,进一步充实、发展中国独有的自然资源资产负债表核算理论,探索编制纳入环境容量资源的自然资源资产负债表。[方法]与中国污染物排放控制实践紧密结合,对纳入环境容量资源的自然资源资产负债表核算理论进行分析,以山西作为资源与环境容量载体的水为例,编制2018-2020年山西省水资产负债表。[结果](1)中国污染物排放控制实践为环境容量资源纳入核算提供了现实可行性;(2)环境容量资源纳入核算后,资产核算包括传统自然资源和环境容量资源两大类,负债核算包括资源过耗和生态破坏两大类,环境损害归为环境容量资源过耗负债核算;(3)2018-2020年,山西省累计超额使用水环境容量资源资产42.25亿元,水资产负债差额期末(累计)值为79.73亿元;研究时段山西省使用水环境容量资源资产547.50亿元,占同期使用水资产价值的53%。[结论]可以将环境容量资源作为资产大类纳入自然资源资产负债表核算;自然资源资产负债表核算理论应该与中国自然资源管理实践紧密联系;与自然资源使用总量控制制度相结合是自然资源资产负债表核算理论的可行突破口。

[Objective]To address the shortcomings of existing accounting that only focuses on traditional natural resources,and to further enrich and develop China’s unique natural resource balance sheet accounting theory,this study explored the compilation of a natural resource balance sheet that incorporates environmental capacity resources.[Methods]This study closely integrates China’s pollutant emission control practices to analyze the theory of natural resource balance sheet accounting by incorporating environmental capacity resources.Considering that water can serve as both a resource carrier and an environmental capacity carrier,this study took water in Shanxi Province as an example to compile a balance sheet for water resources in the province from 2018 to 2020.[Results](1)China’s practice of pollutant emission control provides practical feasibility for incorporating environmental capacity resources into accounting.(2)After incorporating environmental capacity resources into the natural resource balance sheet,natural resource asset accounting is comprised of two major categories:traditional natural resource assets and environmental capacity resource assets.Natural resource liability accounting encompasses two categories:resource overuse liabilities and ecological damage liabilities.Environmental damage liabilities are classified as environmental capacity resource overuse liabilities.(3)From 2018 to 2020,Shanxi Province used an accumulated excess of water environmental capacity resources assets of 4.225 billion yuan,with a closing(cumulative)value of the water asset liability balance of 7.973 billion yuan.During the study period,Shanxi Province utilized water environmental capacity resources assets totaling 54.750 billion yuan,accounting for 53%of the water asset value used during the same period.[Conclusion]It is possible to compile a natural resource balance sheet that includes environmental capacity resources.The accounting theory of natural resource balance sheets should be closely linked to China’s natural resource management practices.Integrating with the total natural resource use control system represents a feasible breakthrough for the accounting theory of natural resource balance sheets.