JOURNAL OF NATURAL RESOURCES ›› 2020, Vol. 35 ›› Issue (12): 2968-2979.doi: 10.31497/zrzyxb.20201212
• Regular Articles • Previous Articles Next Articles
HE Li1(), SHEN Lei2, ZHANG Wei-min3, TAO Jian-ge4(
), FAN Zhen-lin5
Received:
2020-07-13
Revised:
2020-08-25
Online:
2020-12-28
Published:
2020-12-18
Contact:
Jian-ge TAO
E-mail:6414384075@qq.com;tjg8612905@163.com
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.
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Table 1
Comparison of accounting classification of natural resources"
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 |
Table 3
Structure of natural resources balance sheet"
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 |
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