十八届三中全会提出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.自然资源核算是编制自然资源资产负债表的首要工作,为了促进生态文明建设,建立我国自然资源资产负债表制度,也需要对自然资源进行科学的核算.论文从核算项目分类,理论方法和实践应用三个方面综述了国内外自然资源核算的研究进展,力图厘清国内外自然资源核算研究的共识与争议问题.西方国家资源核算研究起步较早,在理论方法和实际应用方面已取得了丰富的成果.与之相比,我国的研究还主要集中在理论分析层面,自然资源的核算方法多是沿用国外的估价模型,缺乏创新.目前,国内外普遍按照先实物量再价值量,先存量再流量,先分类再综合的原则进行自然资源核算研究.但是,各国的核心项目分类尚未统一,自然资源估价方法的选择还存在争议.在实践方面,联合国等五大机构联合发布的SEEA受到世界各国的广泛追捧,很多国家开始在此基础上探索本国的资源核算体系.通过比较分析国内外的研究进展和共识问题,论文提出了我国自然资源资产负债表编制需要解决的问题,包括确定核算项目,选择估价方法,分步推进自然资源核算和自然资源核算与自然资源资产负债表的衔接.这些问题的解决思路主要从四个方面展开:选择可控或拥有的,产权明晰的自然资源作为核算项目,充分考虑资源要素的经济,生态和社会价值选择估价方法,优先建立单项资源的区域自然资源核算体系,结合各方力量设计我国统一的自然资源核算标准.根据上述思路,开展自然资源核算研究,将资源环境核算纳入国民经济核算,构建自然资源核算框架体系,是编制我国自然资源资产负债表的一项重要内容,对顺利开展生态文明建设具有重要意义.
Abstract
An exploration on the compilation of natural resources asset debt sheet was proposed in the third plenary session of the 18th Central Committee of the Communist Party of China to audit the retired leading cadres. China's natural resources balance sheet and its related criterion are designed to audit all natural resources asset and promote the construction of ecological civilization, whilst the natural resources accounting is the fundamental work of resources auditing. This article aims to analyze the consensus and dispute during natural resources accounting in three aspects, including the classification of accounting projects, theoretical methods and their practical applications. We found that the researches about resources accounting were started a little bit earlier in developed countries, where many achievements had been obtained in both theoretical methods and practical applications. China's researches, however, still focused on theoretical method, though some accounting methods used in empirical study were basically derived from the existed achievements of developed countries, and lacked innovation. At present, many countries follow the principles of first physical quantity then value, first stock then flow, first class then general analysis when conducting natural resources accounting. However, there is no unified classification of the core projects of accounting widely accepted by all countries, and many disputes still exist in the selections of valuation approaches. In practice the System of Integrated Environment and Economic Accounting (SEEA), which was proposed by the UN, has been accepted by a wide range of authorities, and then many countries began to explore their own resources accounting system in accordance with the SEEA. The authors propose some essential issues in making the natural resources balance sheet of China based on research progresses and existing disputes at home and abroad, such as determining accounting project, selecting valuation approach, the steps of natural resources accounting, and the connection between the accounting and the debt sheet. Some thoughts and methods for solving the above issues are put forward in the article, that is, selecting controllable or property right clear natural resources as accounting project; taking economic, ecological and social values into account when choosing valuation approach; placing priority to the regional natural resources accounting system of single resource; and designing specific natural resource accounting standards. Considering the resources and environmental accounting in the system of national economic accounting,constructing natural resources accounting system is of crucial importance to the compilation of natural resources balance sheet, and plays an important role in the construction of ecological civilization.
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脚注
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基金
国家自然科学基金资助项目(41271547)
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