自然资源资产负债的界定及其核算思路
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摘要
自然资源资产负债表是十八届三中全会为生态文明建设与社会经济可持续发展提出的全新概念。因此,探索各种自然资源资产负债表编制的框架与方法、界定并核算自然资源资产负债对于编制自然资源资产负债表具有极其重要的意义。本研究首先从自然资源资产负债的经济学本质出发,结合自然资源资产负债产生的前提、途径以及界定依据,阐述自然资源资产负债的基本内涵;在此基础上,从可再生资源数量变化、不可再生资源数量变化和自然资源质量变化三个方面对因自然资源"过度"消耗而产生的自然资源资产负债进行界定;最后,以森林资源、水资源、矿产资源和土地资源为研究对象,从资源可持续利用阈值和国家政策红线两个方面提出了自然资源资产负债核算的基本思路,以期为自然资源资产负债表中的负债界定及其核算提供借鉴。
Natural resource asset balance sheets(NRABs)were proposed in 2013 for ecological civilization construction and sustainable development in China. Defining and accounting natural resource liabilities are most important in compiling natural resource asset balance sheets. In this study we illumined the basic connotation of natural resource assets and liabilities via economic properties, preconditions of liabilities, and routes of induced liabilities by natural resource overuse.On this basis we defined categories of natural resource liabilities for quantitatively and qualitatively changes in renewable resources and non-renewable resources caused by excessive consumption. Finally, we proposed methods for natural resource liabilities accounting of land resources, water resources, forest resources and mineral resources. Hopefully this study provides suggestions for compiling natural resource assets balancing sheets. Our research results showed that natural resource liabilities are special liabilities, which should have basic characteristics of liabilities and generated in the process of resource utilization; the sustainability of natural resource utilization is an important basis for defining natural resource liabilities. The change in the quantity and quality of natural resources was the root cause of generating natural resource liabilities, so we proposed that natural resource liabilities of renewable resources was the difference between the amount of resource exploitation and renewables. Natural resource liabilities of non-renewable resources is the difference in resource consumption between the actual exploitation-utilization ratio and the standard exploitation-utilization ratio, and building a qualitative transfer matrix of natural resources accounting for natural resource liabilities arising from changes in the quality of natural resources according to existing national quality classification systems.
Natural resource asset balance sheets(NRABs)were proposed in 2013 for ecological civilization construction and sustainable development in China. Defining and accounting natural resource liabilities are most important in compiling natural resource asset balance sheets. In this study we illumined the basic connotation of natural resource assets and liabilities via economic properties, preconditions of liabilities, and routes of induced liabilities by natural resource overuse.On this basis we defined categories of natural resource liabilities for quantitatively and qualitatively changes in renewable resources and non-renewable resources caused by excessive consumption. Finally, we proposed methods for natural resource liabilities accounting of land resources, water resources, forest resources and mineral resources. Hopefully this study provides suggestions for compiling natural resource assets balancing sheets. Our research results showed that natural resource liabilities are special liabilities, which should have basic characteristics of liabilities and generated in the process of resource utilization; the sustainability of natural resource utilization is an important basis for defining natural resource liabilities. The change in the quantity and quality of natural resources was the root cause of generating natural resource liabilities, so we proposed that natural resource liabilities of renewable resources was the difference between the amount of resource exploitation and renewables. Natural resource liabilities of non-renewable resources is the difference in resource consumption between the actual exploitation-utilization ratio and the standard exploitation-utilization ratio, and building a qualitative transfer matrix of natural resources accounting for natural resource liabilities arising from changes in the quality of natural resources according to existing national quality classification systems.
引文
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