资源科学 ›› 2021, Vol. 43 ›› Issue (9): 1711-1727.doi: 10.18402/resci.2021.09.01

• 资源经济 •    下一篇

煤炭资源资产负债表编制方法及应用

施镓1(), 程璐1, 仲冰1, 张博1,2()   

  1. 1.中国矿业大学(北京)管理学院,北京 100083
    2.中国矿业大学(北京)煤炭资源与安全开采国家重点实验室,北京 100083
  • 收稿日期:2021-02-08 修回日期:2021-07-08 出版日期:2021-09-25 发布日期:2021-11-25
  • 通讯作者: 张博,男,江西萍乡人,教授,研究方向为资源管理与政策。E-mail: zhangbo@cumtb.edu.cn
  • 作者简介:施镓,女,江苏南通人,硕士研究生,研究方向为环境会计。E-mail: 18852656517@163.com
  • 基金资助:
    国家自然科学基金项目(72088101)

Research on the method and application of compiling coal resource balance sheets

SHI Jia1(), CHENG Lu1, ZHONG Bing1, ZHANG Bo1,2()   

  1. 1. School of Management, China University of Mining & Technology (Beijing), Beijing 100083, China
    2. State Key Laboratory of Coal Resources and Safe Mining, China University of Mining & Technology (Beijing), Beijing 100083, China
  • Received:2021-02-08 Revised:2021-07-08 Online:2021-09-25 Published:2021-11-25

摘要:

中国将自然资源资产负债表的编制工作放在了生态文明制度建设的突出位置。煤炭资源是支撑中国国民经济发展的基础能源,编制煤炭资源资产负债表对于加强煤炭资源科学管理以及推进领导干部自然资源资产离任审计工作具有重要的现实意义。本文基于对国外自然资源核算体系以及国内自然资源资产负债表编制方法的梳理,发现现有研究在指导煤炭资源资产负债表编制时存在报表体系不统一、资产估值方法不明确、负债核算内容与方法不完备等不足;进而从中国煤炭资源的赋存特征、勘探开发条件、价值认定与相关能源统计体系入手,厘清了煤炭资源资产负债表编制的基础准备、技术架构以及基本程序,完善了报表体系的核算内容,明确了煤炭资源资产和负债的价值量计算方法,同时设计出煤炭资源资产负债表样表;并以宁夏回族自治区为例,实现了煤炭资源资产负债表编制方法的有效应用。研究成果可为构建中国煤炭资源资产负债表编制体系,在产煤省市乃至全国范围内编制煤炭资源资产负债表提供方法参考。

关键词: 自然资源资产离任审计, 煤炭资源, 矿产资源, 自然资源资产负债表, 价值核算, 编制方法, 宁夏

Abstract:

China has put the preparation of natural resource balance sheets in a prominent position for constructing an ecological civilization system. Coal resources are the basic energy to support the development of China’s national economy. The compilation of coal resource balance sheets is of great practical significance for strengthening the scientific management of coal resources and the auditing for outgoing officials’ management of natural resource assets. After reviewing the international natural resource accounting system and the compilation method of natural resource balance sheets in China, this study found that existing research had some deficiency to guide the preparation of coal resource balance sheets, such as inconsistent reporting system, unclear asset valuation methods, and incomplete contents and methods for liability accounting. This study then investigated the characteristics, exploration and development conditions, value determination, and related energy statistics systems of coal resources in China. Furthermore, the preliminary work, technical structure, and basic procedures for the preparation of coal resource balance sheets were clarified. The accounting contents of the statement system were improved, and the calculation methods for the values of coal resource assets and liabilities were established. A sample table of coal resource balance sheet was designed. Taking Ningxia Hui Autonomous Region as an example, this study provides an effective application of the preparation method for coal resource balance sheets. The results can provide a methodology reference for establishing China’s preparation system of coal resource balance sheets and for the preparation of coal resource balance sheets of coal-producing cities, provinces, or nationwide.

Key words: auditing outgoing officials’ management of natural resource assets, coal resource, mineral resources, natural resource balance sheets, value accounting, compilation method, Ningxia