全民所有自然资源资产负债表编制的思路框架

doi:10.31497/zrzyxb.20200918

摘要/Abstract

摘要： 编制全民所有自然资源资产负债表是对我国自然资源资产负债表编制理论与方法体系的完善,也是新时期促进生态文明建设的重要举措。在理清全民所有自然资源资产负债表与自然资源资产负债表的区别和联系基础上,提出了符合用途管制和产权设置要求的自然资源资产确认方法以及自然资源保护和利用负债确认方法,初步构建了“主表+分表+基础表”的报表体系,设计出全民所有自然资源资产负债总体情况表、当期实际供应表和当期实际供应流向表三张主表。通过报表编制,反映全民所有自然资源资产家底以及占有、使用、收益、处分等各项所有权权利实现情况,以期为维护国家所有者权益、促进自然资源保护和合理利用、支撑国民经济发展提供基础信息支撑。

关键词: 全民所有, 自然资源资产负债表, 思路, 框架, 报表设计

Abstract: The preparation of the state-owned natural resources balance sheet is of great importance to the enrichment and improvement of the establishment theory and method system for exploration and compilation of the natural resources balance sheet in China, and it is also an important measure to promote the construction of ecological civilization in the New Era. On the basis of clarifying the differences and connections between the state-owned natural resources balance sheet and the natural resources balance sheet, this paper defines the objective of serving the unified exercise of the responsi-bilities of the state-owned natural resources assets, and proposes the natural resources asset recognition method as well as natural resource protection and utilization liability recognition method, which meet the requirements of territorial space use control and properties rights design. In addition, this paper preliminarily constructs a report system consisting of 'main tables, sub-tables, and basic tables', the three main tables of which are the summary statement of state-owned natural resources assets and liabilities, the current actual total supply statement of state-owned natural resources assets, and the current actual supply flow statement of state-owned natural resources assets. According to the preparation of state-owned natural resources balance sheet, the report table is able to reflect the situation of state-owned natural resources assets and the realization of their various ownership rights such as possession, use, income, and disposition. In the long run, the state-owned natural resources balance sheet is expected to be used for providing basic information for safeguarding national ownership rights, promoting the protection and rational use of natural resources, and supporting the development of the national economy.

Key words: state-owned assets, natural resources balance sheet, idea, framework, account system

石吉金, 王鹏飞, 李娜, 李彦华. 全民所有自然资源资产负债表编制的思路框架[J]. 自然资源学报, 2020, 35(9): 2270-2282.

SHI Ji-jin, WANG Peng-fei, LI Na, LI Yan-hua. The ideas and framework of state-owned natural resources balance sheet[J]. JOURNAL OF NATURAL RESOURCES, 2020, 35(9): 2270-2282.

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