我国自然资源核算的实践进展与理论体系构建

doi:10.31497/zrzyxb.20201212

Abstract

Abstract:

Natural resources play a vital role in the economic development of a country. Natural resources accounting has become an important natural resources management tool in recent years, and it is an important part of the natural resource governance system. Natural resources accounting is an effective way to improve the governance capacity of natural resources. SEEA 2012 and SNA 2008 play a crucial role in the theoretical research and accounting practice of natural resources. They are the important theoretical framework of natural resources accounting at home and abroad. In the new era of rapid development of informatization technology, China's balance sheet and resources accounting idea of natural resource asset management promote the construction of China's natural resource governance system and improve China's natural resource governance capacity. At present, in the theory of natural resources accounting, there is still a lack of unified understanding of the accounting framework and method, and in practice, there is also a lack of an effective accounting system. Therefore, it is necessary to systematically analyze the theoretical results of current natural resources accounting and establish the natural resources accounting system in China to guide the practice of natural resources accounting. Based on WSR methodology, this paper studies the theory and literature of natural resources accounting, and considers the establishment of China's natural resources accounting system. The main conclusions of this study are as follows: The natural resources accounting system should systematically analyze the "WSR" of natural resources accounting; based on the "WSR" analysis, the natural resources accounting consists of the national economic accounting of natural resources, the government asset management accounting of natural resources and the enterprise operation asset accounting of natural resources. The national economic accounting of natural resources is helpful for making macro-economic plan and economic decision-making, government asset management accounting of natural resources is helpful for government asset management, and enterprise asset accounting of natural resources is helpful for enterprise natural resource asset management and market element allocation. Based on WSR method, the natural resources accounting system can make wiser choices for accounting purpose, accounting framework, way of realization and accounting method. After a systematic analysis, the construction of accounting theoretical structure of natural resources accounting is helpful to improve the theory and practice, and to solve the divergence in the field of natural resources accounting research.

Key words: natural resources accounting, practice progress, theoretical system, WSR methodology

HE Li, SHEN Lei, ZHANG Wei-min, TAO Jian-ge, FAN Zhen-lin. Practical progress and theoretical system construction of natural resources accounting in China[J].JOURNAL OF NATURAL RESOURCES, 2020, 35(12): 2968-2979.

Figures/Tables 5

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Table 1

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Table 2

Table 3

References 41

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核算分类	国民经济统计核算	政府管理核算	企业经营核算
核算范围	国家/地区/行政区域	国家/地区/行政区域	经营性组织
核算对象	自然资源（资产）	受托管理自然资源资产	具有经营权属的自然资源资产
核算主体	统计部门	受托资产管理政府机构（自然资源部/厅/局）	企业等经营性组织
核算框架	国民经济核算	国有资产管理核算	企业资产会计核算
核算目的	国民经济宏观规划与决策	受托管理自然资源资产责任与审计	企业社会责任/企业经营目标
核算内容	从实物、价值等方面反映自然资源状况,并将自然资源状况纳入国民经济核算体系	从实物、价值核算受托管理自然资源资产状况,资产开发利用效率、审计责任	企业经营性自然资源资产的确认、计量、记录、核算的报告
核算方法	收入法/支出法/分配法	政府资产管理会计	复式借贷记账核算
负债核算	不确认	确认	确认
平衡关系	期初量+增加量-减少量=期末量	资产来源=资产使用	资产=负债+所有者权益

编制单位：						日期：
自然资源资产账户	行次	单位	期初数	本期增加量	本期减少量	本期净变动	期未数
水资源资产
地表水资源
河流水资源
河流Ⅰ类水
河流Ⅱ类水
………
湖泊水资源
湖泊Ⅰ类水
湖泊Ⅱ类水
………
水库水资源
水库Ⅰ类水
水库Ⅱ类水
………
其他地表水体
………
地下水资源
浅层地下水资源
其中污染浅层地下水
深层地下水

编制单位：								日期：
资产类账户	行次	单位	期初数	期未数	权益类账户	行次	单位	期初数	期未数
土地资源资产					土地资源负债
耕地资源					耕地资源负债
……					……
森林资源资产					森林资源负债
林木资源					林木资源负债
……					……
矿产资源资产					……
能源矿产					……
……					自然资源负债合计
水资源资产					土地资源生态权益
地表水资源					耕地生态权益
……					林地生态负债
海洋资源资产					……
海洋生物资源					……
……					……
气候资源资产					生态权益合计
风能资源					土地资源经济权益
……					耕地经济权益
其他资源资产					林地经济权益
……					……
……					……
……					……
					经济权益合计
自然资源资产总计					权益总计

Practical progress and theoretical system construction of natural resources accounting in China

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