摘要
本文认为自然资源是有价值的。确立自然资源价值观是解决资源问题、生态环境问题的一项带根本性的对策。自然资源是经济社会发展的物质基础,因此又是一种资产财富,应树立资源资产观念,建立资源资产管理制度,加强产权管理,实行资源所有权和使用权分离,对资源使用部门实行资源有偿使用和转让。自然资源的再生产中应实行产业化,对自然资源应进行核算并纳入国民经济核算体系。这些问题都是在自然资源的保护和开发利用中的一些带根本性的问题,也是在自然资源资产管理制度化和法制化中必须考虑和重视的问题。
In this paper the author's main argument is that the natural resources are endowed with value. To establish this conception is a basic countermeasure for solving the problems of resources and ecological environment. The natural resources are the material base of economic and social development, and therefore they are also assets. We should set up a resource assets out-loog, establish regulations of assets management, strengthen the property right management, seperate the right of ownership from the utilizat on right, and put into effect a pay system of resource utili?ation and resource transfer. The industialization of natural resources should be carried out in the course of the natural resources reproduction. The accounting of natural resources should be made and it should be incorporated in the accounting system of the national econo-ym. These are some basic problems in the protection, exploitation, and utilization of natural resources and are also the problems that should be considered and emphasized in the regulariza-tions and legalization of the assets management of natural resources.
出处
《自然资源学报》
CSSCI
CSCD
1992年第3期193-207,共15页
Journal of Natural Resources
关键词
资源价值
资源资产
资产核算
resource value
resource assets
the industialization of natural resources
the accounting of resources