资源科学 ›› 2015, Vol. 37 ›› Issue (9): 1732-1739.

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自然资源资产产权制度与自然资源资产负债表编制

杨海龙(), 杨艳昭(), 封志明   

  1. 中国科学院地理科学与资源研究所,北京 100101
  • 收稿日期:2015-05-10 修回日期:2015-08-15 出版日期:2015-09-25 发布日期:2015-09-25
  • 作者简介:

    作者简介:杨海龙,男,河北平山人,博士后,主要从事自然资源政策研究。E-mail:yanghailong2006@163.com

  • 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)

The property rights system of natural resources assets and balance sheet of natural resources asset compilation

YANG Hailong(), YANG Yanzhao(), FENG Zhiming   

  1. Institute of Geographic Sciences and Natural Resources Research,Chinese Academy of Sciences,Beijing 100101,China
  • Received:2015-05-10 Revised:2015-08-15 Online:2015-09-25 Published:2015-09-25

摘要:

“探索编制自然资源资产负债表,对领导干部实行自然资源资产离任审计”是党的十八届三中全会提出的重要决定。作为官员政绩考核制度改革的一项重要制度创新,编制自然资源资产负债表尚无现成经验可以借鉴,面临诸多问题与挑战。其中,作为编制自然资源资产负债表的一个制度前提,中国自然资源资产产权制度尚不完善,这在很大程度上影响自然资源资产负债表的科学编制。本文从自然资源资产产权制度的视角出发,解析了中国自然资源资产产权制度的特殊性,指出自然资源资产产权制度要考虑到自然资源资产主客体的多样性、复杂性,并将生态环境保护纳入自然资源资产产权制度安排中。在此基础上,讨论了中国现行自然资源资产产权主、客体不明确以及其复杂性对编制自然资源资产负债表的影响。最后,提出要尽快健全自然资源资产产权制度,同时进一步完善自然资源资产产权的相关法律法规,探索编制自然资源资产负债表。

关键词: 自然资源, 自然资源产权, 自然资源资产, 自然资源资产负债表, 生态文明

Abstract:

:The decision to “Explore to compile balance-sheet of natural resources assets,implement natural resources assets audit system to outgoing cadres” was made during the Third Plenary Session of the 18th Central Committee of the Communist Party of China. As an important institutional innovation,there is no ready-made experience to compile natural resources assets balance sheets. Compilation balance sheet of natural resources assets faces enormous challenges. The scientific compilation of the natural resources assets balance sheet is greatly affected to a large extent by the faultiness of the natural resources assets property rights system. Here,from the perspective of natural resources property rights,we analyze the specific characteristics of the natural resources assets property rights system,and point out that the diversity and complexity of the subject and object of natural resources assets should be taken into consideration. Ecological environmental protection should be brought into the establishment of the natural resources assets property rights system. On this basis,we discuss the indeterminacy of subjects and objects of natural resources assets and that its complexity largely affects the compilation of natural resources assets balance sheets. We should improve the property rights system of natural resources assets as soon as possible,further improve the legal regulations of natural resources assets property rights,and explore the compilation of natural resources assets balance sheets.

Key words: natural resources, property rights of natural resources, natural resource assets, balance- sheet of natural resource assets, ecological civilization