自然资源学报 ›› 2018, Vol. 33 ›› Issue (4): 541-551.doi: 10.11849/zrzyxb.20170178

• 理论探讨 •    下一篇

自然资源资产负债表编制研究——以林木资源为例

石薇1, 徐蔼婷1,*, 李金昌1,2, 汪劲松3   

  1. 1.浙江工商大学统计与数学学院,杭州 310018;
    2.浙江财经大学党委,杭州 310018;
    3.浙江工商大学杭州商学院,杭州 310012
  • 收稿日期:2017-03-07 修回日期:2017-06-19 出版日期:2018-04-10 发布日期:2018-04-10
  • 通讯作者: 徐蔼婷(1979- ),女,浙江慈溪人,博士,教授,主要从事国民经济核算及宏观经济研究。E-mail: aitingxu@163.com
  • 作者简介:石薇(1988- ),女,河南洛阳人,博士研究生,主要从事自然资源核算研究。E-mail: 671855750@qq.com
  • 基金资助:
    2016年度浙江省统计研究课题“浙江自然资源资产负债表编制方法理论研究”;浙江省高校人文社科重点研究基地项目(JYTtjrc20151301)

Study on the Preparation of Natural Resources Balance Sheet: A Case Study of Forest Resources

SHI Wei1, XU Ai-ting1, LI Jin-chang1,2, WANG Jin-song3   

  1. 1.School of Statistics and Mathematics, Zhejiang Gongshang University, Hangzhou 310018, China;
    2.Party Committee, Zhejiang University of Finance & Economics, Hangzhou 310018, China;
    3.Hangzhou College of Commerce, Zhejiang Gongshang University, Hangzhou 310012, China
  • Received:2017-03-07 Revised:2017-06-19 Online:2018-04-10 Published:2018-04-10
  • Supported by:
    The 2016 Annual Statistical Research Project of Zhejiang Province “A Theoretical Study on the Compilation of Natural Resources Balance Sheet of Zhejiang Province”;Key Research Base for Humanities and Social Sciences of Universities of Zhejiang Province, No. JYTtjrc20151301.

摘要: 自然资源资产负债表是促进资源和经济可持续发展的有效工具,然而,在其编制过程中所涉及的基本理论问题,学术界并未达成共识。论文认为:1)自然资源资产具有两种形式,一种是客观存在的自然资源,另一种是进入经济体系、参与经济过程的自然资源,只有后者才具有相应的自然资源负债;2)自然资源负债是经济主体对自然资源的过度消耗而导致的一种现时义务,其中,过度消耗可以通过设定负债临界值的方法予以确认;3)不同自然资源的负债临界值确认方法不同,以林木资源为例,其负债临界值应为兼顾林木可持续发展以及非经济效益的最大可开采量,将超过最大可开采量的消耗量确认为自然资源负债;4)与自然资源资产相对应,自然资源资产负债表的表式也具有两种形式,并且两者之间存在勾稽关系。

关键词: 自然资源负债, 自然资源负债临界值, 自然资源资产, 自然资源资产负债表

Abstract: Natural resources balance sheet is an effective tool to promote the sustainable development of resources and economy. Nevertheless, academics have not reached a consensus on the basic theoretical issues involved in its preparation process, such as definitions of natural resources balance sheet elements, measurements of natural resources liabilities, basic forms of natural resources balance sheet. This study tries to discuss the preparation of natural resources balance sheet beginning with these basic theoretical problems. This study draws the following conclusions: 1) There are two basic purposes of natural resources balance sheet. One is to reflect the status and changes of natural resources assets, the other is to reflect the resources and environment costs of economic development and set up lifelong accountability system for ecological and environmental damages. Corresponding to the two purposes of natural resources balance sheet, there are two sorts of natural resources assets, that one is objective natural resources assets and the other is implicit natural resources assets that have come into economic system and participated in economic process. Only the latter type has corresponding natural resources liabilities. 2) Natural resources liability is a kind of current obligation which is caused by excessive depletion of natural resources. The excessive depletion of natural resources can be identified by setting a threshold of liability that the natural resources depletion exceeding the threshold can be considered as excessive depletion. 3) The thresholds of different natural resources are set by different methods. For instance, the set of the liability threshold of forest resources should consider the sustainable development and non-economic benefits such as ecological and social values. A natural resources liability of forests is thus defined as the consumption amount that exceeds the threshold of liability. 4) Accordingly, there are two kinds of natural resources balance sheet. One is natural resources assets account in natural, and the other is natural resources balance sheet in the usual sense. There is multi-relationship between the two kinds of forms.

Key words: natural resources asset, natural resources balance sheet, natural resources liability, threshold

中图分类号: 

  • F205