自然资源资产负债表编制的若干基本问题

doi:10.18402/resci.2017.09.01

摘要/Abstract

摘要：

研发自然资源资产负债表并探索其实际应用是国家生态文明制度建设的根本战略需求。中国自然资源资产负债表目前正处在探索试编阶段,亟待探索建立自然资源资产负债表编制范式与技术体系。本文在系统梳理自然资源资产负债表编制理论与方法基础上,结合自然资源资产负债表编制的“湖州模式”和“承德模式”,从基础到应用、从理论到实践,逐一讨论了自然资源资产负债表是什么?怎么编?有何用?等基本问题,并就自然资源资产负债表编制的基本概念与框架体系、编制原则与技术路径、报表体系与表式结构等若干问题进行了诠释,以期对自然资源资产负债表的编制与示范有所裨益。

关键词: 自然资源资产负债表, 自然资源资产, 自然资源负债, 自然资源, 生态文明制度

Abstract:

Exploring the compilation of a natural resource balance sheet （NRBS）and its practical application is of great importance to promoting the construction of an ecological civilization. As a new concept there are no precedents for this framework. At present,the investigation of operationally compiling NRBS is in its initial stage of exploration. So,the compilation of NBRS should be brought into the establishment of the related technical norms and standards. Here,we summarize NRBS research and combine our NRBS compiling practice with the example of the Huzhou Pattern and Chengde Pattern. In this framework,from foundation to application and from theory to practice,we discuss what NRBS is and how to compile one. We also describe several other aspects of the NRBS,such as the conceptual framework,technological pathways,principles,reporting system and table patterns. We found that the NRBS is an accounting,statistical and management statement of natural resources. The balance sheet may reflect synthetic characteristics of natural resource assets. The basic principle and possible pathways for compiling NRBSs involves six principles and three aspects：physical and monetary terms,quantity and quality terms,stock and flow terms,category and integration terms,scientific and practical terms. The balance-sheet of natural resources involves at least the following balance-sheet,one summary sheet,four classification sheets and two extension sheets or six primary sheets. We hope to promote and perfect the NRBS system through investigation and practical application across many regions.

Key words: natural resources balance sheet, natural resources asset, natural resources liability, natural resources, system of ecological civilization

封志明, 杨艳昭, 闫慧敏, 潘韬, 江东, 肖池伟. 自然资源资产负债表编制的若干基本问题[J]. 资源科学, 2017, 39(9): 1615-1627.

Zhiming FENG, Yanzhao YANG, Huimin YAN, Tao PAN, Dong JIANG, Chiwei XIAO. Issues regarding the compilation of the natural resource balance sheet[J]. Resources Science, 2017, 39(9): 1615-1627.

图/表 4

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