资源科学 ›› 2015, Vol. 37 ›› Issue (9): 1716-1724.

• • 上一篇    下一篇

自然资源核算进展及其对自然资源资产负债表编制的启示

陈玥1,2(), 杨艳昭1(), 闫慧敏1, 封志明1   

  1. 1. 中国科学院地理科学与资源研究所,北京 100101
    2. 中国科学院大学,北京 100049
  • 收稿日期:2015-05-10 修回日期:2015-08-26 出版日期:2015-09-25 发布日期:2015-09-25
  • 作者简介:

    作者简介:陈玥,女,安徽合肥人,硕士生,研究方向为自然资源资产评估与管理。E-mail:cheny.13s@igsnrr.ac.cn

  • 基金资助:
    中国科学院科技服务网络计划(STS计划)项目(KFJ-EW-STS-001)

Natural resources accounting and the natural resources balance sheet

CHEN Yue1,2(), YANG Yanzhao1(), YAN Huimin1, FENG Zhiming1   

  1. 1. Institute of Geographic Sciences and Natural Resources Research,Chinese Academy of Sciences,Beijing 100101,China
    2. University of Chinese Academy of Sciences,Beijing 100049,China
  • Received:2015-05-10 Revised:2015-08-26 Online:2015-09-25 Published:2015-09-25

摘要:

探索编制自然资源资产负债表是健全自然资源资产管理体制和建设美丽中国的根本战略需求所在,是推动生态文明建设和深化体制改革的重要途径。自然资源核算作为推进社会经济可持续发展的重要举措,是编制自然资源资产负债表的理论基础。本文简要介绍了目前国际上普遍采用的资源核算(RA)和环境核算(EA)之间的联系与区别,以及当前自然资源资产负债表编制面临的困难。从理论与实践方面详细梳理了国际上自然资源核算的相关研究进展,尤其介绍了SEEA体系的演变历程,以及中国国内自然资源核算从资源核算、环境污染损失核算到资源环境综合核算的逐步深入过程。从核算内容、核算范围及核算方法等角度对比分析了国际上主要的资源环境核算体系。在此基础上,结合国内外自然资源核算的相关经验,探讨了自然资源资产负债表的编制难点,阐明自然资源资产负债表的编制主体、核算范围以及编制路径,以期为推动自然资源资产负债表的编制工作提供参考。

关键词: 自然资源核算, 资产负债表, 自然资源资产负债表, SEEA

Abstract:

Investigation and preparation of natural resources balance sheet is an important measurement for perfecting natural resources management system and promoting development in China. Natural resources accounting is regarded as an important method of sustainable development and the basis of natural resources balance sheet. Here,we briefly described the link and differences between RA and EA and reviewed international research progress of natural resources accounting from theoretical and practical aspects,natural resources accounting progress from resource accounting,environmental pollution and comprehensive accounting aspects in China. We described the evolution of the SEEA system in detail and compared the major Environment-Economic accounting systems from the aspect of accounting content,accounting scope and accounting methods and through this comparison of different Environment-Economic accounting systems,pointed out the virtue we need to learn from natural resources accounting during the establishment of natural resources balance sheet. On this basis,we analyzed the difficulty when preparing natural resources balance sheet and its relationship with SEEA which the system of Environment-Economic accounting serves as an important theoretical basis and data sources for the preparation of the natural resources balance sheet. We hope to promote and perfect system of natural resources balance sheet through investigation and practical application.

Key words: natural resources accounting, balance sheet, natural resources balance sheet, SEEA